Explain the validity of the following statements with reference to Chapter IX of the Customs Act, 1962 containing the provisions relating to the warehousing : The Commissioner of Customs (Appeals) may appoint public ware
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
Explain the validity of the following statements with reference to Chapter IX of the Customs Act, 1962 containing the provisions relating to the warehousing : The Commissioner of Customs (Appeals) may appoint public warehouses wherein dutiable goods may be deposited.
Answer & Explanation:
The given statement is invalid: The Commissioner of Customs or the Principal Commissioner of Customs can appoint public warehouse, wherein dutiable goods can be deposited under section 57 of the Customs Act, 1962.
Topics: Customs Act, 1962
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