Customs Act, 1962 · Chapter IX: Warehousing
Section 58A: 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 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).]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 58A
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M/s. Bisco Limited v. Commissioner of Customs and Central Excise
The appellant had imported second hand steel mill machinery and parts covered by three transit bonds totalling 595 cases. The officials of the Preventive Branch of the Commissionerate searched the industrial premises of…