Chapter IX - Warehousing
Licensing of public warehouses.
1[SECTION 57.
The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a public warehouse wherein dutiable goods may be deposited.]
Note :-
1. Substituted for section 57 (w.e.f. 14-5-2016) by sec. 124 of the Finance Act, 2016 (28 of 2016). Earlier section 57 was amended by section 50 of Act 22 of 1995 (w.e.f. 26-5-1995) and by sec. 100 of Act 27 of 1999(w.e.f. 11-5-1999). Section 57, before substitution by the Finance Act, 2016, stood as under:
“57. Appointing of public warehouses. - At any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may appoint public warehouses wherein dutiable goods may be deposited”.