Licensing of special warehouses
Section 58A of the Customs Act, 1962 deals with licensing of special warehouses. The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or The Act came into force on 01 Feb 1963.
1[58A. Licensing of Special warehouses.--(1) The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer.
(2) The Board may, by notification in the Official Gazette, specify the class of goods which shall be deposited in the special warehouse licensed under sub-section (1).]
Section 58A, 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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… Mr.Benny Thomas, learned counsel representing CIAL in support of averments made in the writ petition submitted that DFSs run by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as "Act of 1962") . The products are transferred to DFSs at CIAL's Arrival and Departure Terminals for subsequent sales to international passengers travelling through the international terminal. Once the entire items are sold to passengers, petitioner-CIAL applies for …
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… Mr.Benny Thomas, learned counsel representing CIAL in support of averments made in the writ petition submitted that DFSs run by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as "Act of 1962") . The products are transferred to DFSs at CIAL's Arrival and Departure Terminals for subsequent sales to international passengers travelling through the international terminal. Once the entire items are sold to passengers, petitioner-CIAL applies for …
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… Mr.Benny Thomas, learned counsel representing CIAL in support of averments made in the writ petition submitted that DFSs run by the petitioner are licensed by the Jurisdictional Commissioner of Customs under Section 58 and 58A of the Customs Act, 1962 (hereinafter called as "Act of 1962") . The products are transferred to DFSs at CIAL's Arrival and Departure Terminals for subsequent sales to international passengers travelling through the international terminal. Once the entire items are sold to passengers, petitioner-CIAL applies for …
Made under this section, and citing it
2 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.
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 58A
What does Section 58A of the Customs Act deal with?
Section 58A of the Customs Act is headed "Licensing of special warehouses". [58A. Licensing of Special warehouses.--(1) The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer
How do I find court cases under Section 58A 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 58A, section 58A Customs Act 1962, section 58A of the Customs Act. 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 58A 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 2: most recently Special Warehouse (Custody and Handling of Goods) Regulations, 2016 (2016), then Special Warehouse Licensing Regulations, 2016. Notification No. 72 /2016 - Customs (N.T.) dated 14th May, 2016 In (2016).
When did Section 58A of the Customs Act come into force?
Section 58A of the Customs Act, cited as Customs Act 1962 58A, 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 16 Oct 2026. This page is not a substitute for legal advice.