Customs Section 67 Explained
Inter-warehouse removal
At a Glance
Section 67 - Inter-warehouse removal.
Consolidated source requires proper-officer permission and prescribed due-arrival conditions. Finance Bill 2026 proposed substitution removing prior-permission wording; final enacted Gazette/India Code chain must be archived before treating that substitution as source-closed current text.
This chapter governs bonded warehousing, manufacturing in bond, movement, ex-bond clearance, export and recovery.
Historical Status
This record is marked as omitted or historical. It is retained for concordance, old-period research and savings analysis. It must not be represented as operative current law.
Finin2min Decode
In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.
Consolidated source requires proper-officer permission and prescribed due-arrival conditions. Finance Bill 2026 proposed substitution removing prior-permission wording; final enacted Gazette/India Code chain must be archived before treating that substitution as source-closed current text. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.
Practical Example
Imported inputs enter a bonded warehouse. The licensee reconciles the into-bond quantity, permitted operations, monthly records, waste, transfers, ex-bond clearances and exports so that each unit has a documented legal outcome.
For section 67, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.
Professional Alert
Warehoused Goods (Removal) Regulations, 2016; Finance Act/Gazette gate
The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Warehouse licence and permissions
- Into-bond and ex-bond declarations
- Bond and security register
- Inventory and manufacturing records
- Transfer, export and duty-payment evidence
Common Errors
- Mixing bonded and duty-paid stock
- Weak input-output and waste reconciliation
- Allowing removals without the prescribed document trail
FAQs
Consolidated source requires proper-officer permission and prescribed due-arrival conditions. Finance Bill 2026 proposed substitution removing prior-permission wording; final enacted Gazette/India Code chain must be archived before treating that substitution as source-closed current text.
No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.
Not as an operative current provision. It may matter only for historical periods, savings, transition analysis or old litigation.
Official Sources
India Code - Customs Act, 1962
Source status: Act PDF + official Budget proposal. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.