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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 44/2019-Customs (N.T.)
New Delhi, the 19th June, 2019
29 Jaishtha, Saka 1941
G.S.R. (E) In exercise of the powers conferred under section 157 read with
section 65 of the Customs Act, 1962 (52 of 1962), and in supersession of the
Manufacture and Other Operations in Warehouse Regulations, 1966, except as
respects things done or omitted to be done before such supersession, the Central
Board of Indirect Taxes and Customs (hereinafter referred as “Board”) hereby
makes the following regulations, namely: -
1. Short title and
commencement. - (1) These regulations may be called the Manufacture and Other
Operations in Warehouse Regulations, 2019.
(2) They shall come into force on
the date of their publication in the Official Gazette.
2. Definitions. –
(1) In these regulations, unless the context otherwise requires, -
(a) "Act"
means the Customs Act, 1962 (52 of 1962);
(b) “bond officer” means an officer
of customs in-charge of a warehouse;
(c) “section” means the section of the
Act;
(2) The words and expressions used herein and not defined in these
regulations but defined in the Act shall have the same meanings respectively as
assigned to them in the Act.
3. Eligibility for application for operating
under these regulations. - The following persons shall be eligible to apply for
operating under these regulations, -
(i) a person who has been granted a
licence for a warehouse under section 58 of the Act, in accordance with the
Private Warehouse Licensing Regulations, 2016 which were notified by the Central
Government in the Gazette of India, Extraordinary, Part-II, Section-3,
Sub-Section (i), vide the number G.S.R 518 (E), dated the 14th May, 2016.
(ii) a person who applies for a licence for a warehouse under Section 58 of
the Act, along with permission for undertaking manufacturing or other operations
in the warehouse under section 65 of the Act.
4. Application for
permission. – An application for operating under these regulations shall be made
to the Principal Commissioner of Customs or the Commissioner of Customs, as the
case may be.
5. Grant of permission. - Upon due verification of the
application made as per regulation 4,the Principal Commissioner of Customs or
the Commissioner of Customs, as the case may be, shall grant permission to
operate under the provisions of these regulations to a person, who -
(i)
has been granted a licence for a warehouse under Section 58 of the Act, in
accordance with Private Warehouse Licensing Regulations, 2016;
(ii)
undertakes to maintain accounts of receipt and removal of goods in digital form
in such format as many be specified and furnish the same to the bond officer on
monthly basis;
(iii) undertakes to execute a bond in such format as may be
specified.
(iv) undertakes to inform the input-output norms, wherever
considered necessary, for raw materials and the final products and to inform the
revised input-output norms in case of change therein.
6. Audit: The
proper officer may conduct audit of a unit operating under section 65 in
accordance with the provisions of the Customs Act and the rules made thereunder.
7. Validity of permission. – Any permission granted under regulation 5 shall
remain valid unless it is cancelled or surrendered, or the license issued under
section 58 is cancelled or surrendered, in terms of the provisions of the Act or
the rules and regulations made thereunder.
8. Penalty. –If any person
contravenes any of the provisions of these regulations, or abets such
contravention or fails to comply with any of the provisions of these
regulations, he shall be liable to pay a penalty in accordance with the
provisions of the Act.
( F.No.484/03/2015-LC (Pt.)
(Gunjan Kumar Verma)
Under Secretary to
the Govt. of India
Note: - The principal notification No.155/1966- Customs, dated the 30th July
1966 was published in the Gazette of India, Extraordinary vide number G.S.R.
1174(E), dated the 30th July 1966.
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