Appointment of Special Warehouses - CBEC's Customs Manual 2023 - Customs

5. Appointment of Special Warehouses: 5.1 As per Section 58A of the Customs Act, 1962 the Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer. 5.2 The Board may, by notification in the Official Gazette, specify the class of goods which shall be deposited in the special warehouse licensed under sub-section (1) of Section 58A of Customs Act 1962 .] [Refer Notification No. 72 /2016 - Customs (N.T.) dated 14th May 2016 ] 5.3 The class of goods specified under sub-section (2) of section 58A has been notified by Board vide Notification No. 66/2016-Customs (NT) dated 14.05.2020 (amended vide Notification No. 61/2020-Customs (N.T) dated 27.07.2020 )