Page 99 - ELT_1st September 2020_Vol 373_Part 5

2020 ] NOTIFICATIONS N93

Customs (N.T.) (hereinafter referred to as the specified goods), along
with permission for undertaking manufacturing or other operations in
the warehouse under section 65 of the Act; or
(ii) a person who has been granted a licence under section 58A of
the Act for warehousing of the specified goods, in accordance with Spe-
cial Warehouse Licensing Regulations, 2016.
(2) An application under these regulations shall be made to the Princi-
pal Commissioner of Customs or the Commissioner of Customs, as the case may
be, along with an undertaking to, -
(i) maintain accounts of receipt and removal of goods in digital
form in such format as may be specified and furnish the same to the
bond officer on monthly basis digitally;
(ii) provide facilities, equipment and personnel as required in the-
se regulations;
(iii) execute a bond in such format as may be specified;
(iv) submit security in such manner and with such amount as may
be specified;
(v) inform the input-output norms, for raw materials and the final
products and to inform the revised input-output norms in case of change
therein;
(vi) pay for the services of supervision of the warehouse by offic-
ers of customs on cost recovery basis or overtime basis, as may be de-
termined by the Principal Commissioner of Customs or the Commis-
sioner of Customs as the case may be; and
(vii) comply with such other terms and conditions as may be spec-
ified by the Principal Commissioner of Customs or the Commissioner of
Customs, as the case may be.
5. Grant of permission. - The Principal Commissioner of Customs or
the Commissioner of Customs, as the case may be, upon due verification of the
application made under sub-regulation (2) of regulation 4, and after satisfying
that all requirements of regulation 4 and the Special Warehouse Licensing Regu-
lations, 2016, have been fulfilled, may grant permission to operate under the
provisions of these regulations, along with a licence under section 58A of the Act
where required, subject to such conditions as deemed necessary.
6. Validity of permission. - The permission granted under regulation 5
shall remain valid unless it is cancelled or surrendered or the licence issued un-
der section 58A is cancelled or surrendered, in terms of the provisions of the Act
or the rules and regulations made thereunder.
7. Appointment of warehouse keeper. - (1) A person who has been
granted permission under regulation 5 shall appoint a warehouse keeper who
has sufficient experience in warehousing operations and customs procedures to
discharge functions on his behalf.
(2) The warehouse keeper shall obtain a digital signature from authori-
ties licensed by the Controller of Certifying Authorities for filing electronic doc-
uments required under the Act or rules or regulations made thereunder.
8. Facilities, equipment and personnel. - A person who has been
granted permission under regulation 5 shall provide at the warehouse, -

EXCISE LAW TIMES  1st September 2020  99