In exercise of the powers conferred by section 157 read with section 57, section 58 and sub-section (2) of section 73A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, to amend the Warehouse (Custody and Handling of Goods) Regulations, 2016, namely: -

1. Short title and commencement. -

(1) These regulations may be called as the Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Warehouse (Custody and Plandling of Goods) Regulations, 2016, after regulation 14, the following regulation shall be added, namely: -

"15. Non applicability of regulations in certain cases. -

Nothing contained in these regulations shall apply to a warehouse operating under section 65.".

(Ruchi Bisht)

Under Secretary to the Government of India.

Note: - The principal notification No. 68/2016- Customs (N.T.), dated the 14th May, 2016 was published in the Gazette of India, Extraordinary, vide number G.S.R. 515(E), dated the 14lh May, 2016.