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English
Se
Circular
No. 06/ 2019-Customs
F. No: 484/03/2015-LC
Pt
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
FIR ROR AK kek oko
North Block, New Delhi
Dated 20" February, 2019
To,
All Principal Chief Commissioners/Chief
Commissioners
of Customs,
All Principal Commissioners/Commissioners
of Customs.
Madam/Sir,
Subject: Rescinding
Board Circular No. 132/95-Customs
dated 22"! Decem ber, 1995: regarding
Kind attention is invited to Board’s Circular No. 132/95-Customs
dated gone December,
1995,
on “Warehousing-grant
of in-bond manufacture
facility under section 65 of the Customs Act,
1962”. The said Circular prescribes guidelines
that need to be kept in view while considering
the
requests for grant of in-bond manufacture
facility under Section 65 of the Customs Act, 1965. It also
2; However,
Board vide its Circular No. 35/201 6-Customs
dated 29th July, 2016, has already removed
the mandatory
warehousing
requirements
for EOUs, STPIs, EHTPs etc. Further, the said Circular
clarified that all these units shal] stand delicensed
as warehouses
under Customs Act, 1962, with effect
from 13" August, 2016. Therefore,
section 65 of the Customs Act, is no longer applicable
to EOUs,
STPIs, EHTPs etc. In view of above, the Circular-132/95-Customs
dated 224 December,
1995, is
rescinded to avoid any misinterpretation,
4. Hindi version would follow.
F)
Dr. Swati Bhanwala
OSD (Land Customs)
circulars no 06 2019 | iKargos