Customs Act, 1962 — Chapter IX: Warehousing
73A. Custody and removal of warehoused goods
- All goods deposited in a warehouse are subject to the control of the proper officer, and shall remain in the custody of the person licensed to carry on the warehouse until they are cleared for home consumption, export, or removed to another warehouse.
- The person having custody of warehoused goods under a licence granted under section 57, 58 or 58A shall (a) keep a record of the receipt, handling, storage and removal of goods and send a copy to the proper officer; (b) not permit their removal from the warehouse or otherwise deal with them except with the proper officer’s written permission; (c) be responsible for the safety of the goods; and (d) not permit manufacturing or other operations except in accordance with section 65.
