Licensing of private warehouses
Section 58 of the Customs Act, 1962 deals with licensing of private warehouses. The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a private warehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited.] The Act came into force on 01 Feb 1963.
1[58. Licensing of private warehouses.--The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a private warehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited.]
Section 58, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… permission for undertaking manufacturing or other operations in the warehouse under section 65 of the Act, 1962 governed by the MOOWR Regulation notified by Customs Notification No. 69/2019-Customs dated 01.10.2019. 2. This license is not transferable and will remain in force unless specifically revoked under section 58 of the Customs Act, 1962 or is surrendered in terms of Regulation 8 of Private Warehouse Licensing Regulations, 2016 of the Customs Act, 1962. This license will not affect any right and remedies under the previous license or licenses. 3. The dimensions and measurements of the Private Bonded Warehouse are as …
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… permission for undertaking manufacturing or other operations in the warehouse under section 65 of the Act, 1962 governed by the MOOWR Regulation notified by Customs Notification No. 69/2019-Customs dated 01.10.2019. 2. This license is not transferable and will remain in force unless specifically revoked under section 58 of the Customs Act, 1962 or is surrendered in terms of Regulation 8 of Private Warehouse Licensing Regulations, 2016 of the Customs Act, 1962. This license will not affect any right and remedies under the previous license or licenses. 3. The dimensions and measurements of the Private Bonded Warehouse are as …
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… The Appellant is a 100% Export Oriented Unit (" EOU ") having its factory at village Tambati, Tal. Khalapur, Dist. Raigad, inter alia engaged in the manufacturing Terry Towels. The Appellant had been issued licenses under Section 58 of the Customs Act, 1962 for operating bonded warehouse and permission under Section 65 of the Customs Act 1962 for carrying out "in bond manufacturing" in the said warehouse. The Central Government vide Notification No. 8/97-C.E. Dated 1st March 1997, as amended, exempted the finished products, rejects and waste or …
Made under this section, and citing it
4 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Private Warehouse Licensing Regulations, 2016.Regulation 2016
- Private Warehouse Licensing Regulations, 2016. Notification No. 71 /2016- Customs (N.T.) dated 14th May, 2016Regulation 2016
- Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016Regulation 2016
- Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016Regulation 2016
Another 2 instruments name this provision in its title or its text without being made under it.
Questions about Section 58
What does Section 58 of the Customs Act deal with?
Section 58 of the Customs Act is headed "Licensing of private warehouses". [58. Licensing of private warehouses.--The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a private warehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited.]
How do I find court cases under Section 58 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 58, section 58 Customs Act 1962, section 58 of the Customs Act. People searching for it also type customs act 1962 section 58. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 58 of the Customs Act, and has it changed?
3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 4: most recently Private Warehouse Licensing Regulations, 2016. (2016), then Private Warehouse Licensing Regulations, 2016. Notification No. 71 /2016- Customs (N.T.) dated 14th May, 2016 (2016), and 2 more.
When did Section 58 of the Customs Act come into force?
Section 58 of the Customs Act, cited as Customs Act 1962 58, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.