Where any imported
goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods
are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the
proper officer may permit the goods to be warehoused without the goods being assessed to duty.
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Section 85
Stores May Be Allowed to Be Warehoused Without Assessment to Duty
The Customs Act,1962