Manufacture and other operations in relation to goods in a warehouse
Section 65 of the Customs Act, 1962 deals with manufacture and other operations in relation to goods in a warehouse. [With the permission of the Principal Commissioner of Customs or Commissioner of Customs and subject to such conditions] as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods. The Act came into force on 01 Feb 1963.
(1) 1[With the permission of the Principal Commissioner of Customs or Commissioner of Customs and subject to such conditions] as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods.
(2) Where in the course of any operations permissible in relation to any warehoused goods under sub-section (1), there is any waste or refuse, the following provisions shall apply:--
(a) if the whole or any part of the goods resulting from such operations are exported, import duty shall be remitted on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations carried on in relation to the goods exported:
Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it had been imported into India in that form;
(b) if the whole or any part of the goods resulting from such operations are cleared from the warehouse for home consumption, import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations carried on in relation to the goods cleared for home consumption.
Section 65, 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.
Referred to by 6
- s. 61 Period for which goods may remain warehoused
- s. 66 Power to exempt imported materials used in the manufacture of goods in warehouse
- s. 157 General power to make regulations
- s. 160 Repeal and savings
- Finance Act s. 130 Insertion of new section 65A
- Finance Act, 2024 (No. 2) s. 101 Amendment of section 65
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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… Pertinently, the respondent company/Writ Petitioner stands duly registered with the Central Excise Department. It appears that the respondent company/Writ Petitioner has also been issued a private bonded warehouse licence and in-bond manufacturer's permission, in terms of Sections 58 and 65 of the Customs Act, 1962, respectively. 8.5. The respondent company/Writ Petitioner has averred, a fact, which has not been disputed, that for complying with the export obligations placed upon it under the FTP, it imports, for the purpose of manufacturing its final product, goods, rawmaterial or both, from …
Made under this section, and citing it
5 instruments name this provision in its title or its text without being made under it.
- Notification No.131/2016-Cus(NT), dated 31.10.2016Notification 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
- Notification No.110/2014-CUS(NT), dated 17.11.2014Notification 2014
- Notification No.61/1991-Cus(NT), dated 29.8.1991Notification 1991
Questions about Section 65
What does Section 65 of the Customs Act deal with?
Section 65 of the Customs Act is headed "Manufacture and other operations in relation to goods in a warehouse". [With the permission of the Principal Commissioner of Customs or Commissioner of Customs and subject to such conditions] as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods.
How do I find court cases under Section 65 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 65, section 65 Customs Act 1962, section 65 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 65 of the Customs Act, and has it changed?
6 other provisions in this corpus refer back to it. 5 instruments name it without being made under it, most recently Notification No.131/2016-Cus(NT), dated 31.10.2016 (2016), then Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016 (2016).
When did Section 65 of the Customs Act come into force?
Section 65 of the Customs Act, cited as Customs Act 1962 65, 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.