Time limit for warehousing, Other Topics

[Haridas Nair]

What is the period for warehousing under Section 61 of the Customs Act in respect of rewarehoused goods i.e. goods legally transferred from one warehouse to another warehouse.Can they be warehoused for another one year from the date of receipt in the second warehouse? If not, what are the instructions on the issue?

Posts / Replies

[Dinesh Gupta]

The extension of warehousing period beyond one year upto further 6 months is within the power of commissioner and more than 6 months within the power of chief commissioner. Section 61 itself is self explanatory.

[Haridas Nair]

Thanks Guptaji for the answer. Let me elaborate. Section 61: Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed in the case of any other goods, till the expiry of one year. I deposit some goods in a warehouse, say in Jan. 00 for six months and then remove it to another warehouse, in June,00. Now should the limitation of one year start from June, 00 or the original date of warehousing. What is the legal backing to restrict the period of one year from Jan, 00 only. In the second warehouse also a permission is given under Section 60.