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V-A INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS ETC. FOR PURPOSE OF REFUND

28C. Price of goods to indicate the amount of duty paid thereon

28C. Notwithstanding anything contained in this Act or any other law for the time being in force every person who is liable to pay duty on any goods shall at the time of clearance of the goods prominently indicate in all the documents relating to assessment sales invoice and other like documents the amount of such duty which will form part of the price at which such goods are to be sold.

28D. Presumption that incidence of duty has been passed on to the buyer

28D. Every person who has paid the duty on any goods under this Act shall unless the contrary is proved by him be deemed to have passed on the full incidence of such duty to the buyer of such goods.

VI PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS

29. Arrival of vessels and aircraft in India

29. (1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land -

(a) for the first time after arrival in India; or

(b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft; at any place other than a customs port or a customs airport as the case may be.

(2) The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-charge of any such vessel or aircraft -

(a) shall immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft;

(b) shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from or any of the crew or passengers to depart from the vicinity of the vessel or the aircraft; and

(c) shall comply with any directions given by any such officer with respect to any such goods and no passenger or member of the crew shall without the consent of any such officer leave the immediate vicinity of the vessel or the aircraft :

Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of or the removal of goods from the vessel or aircraft where the departure or removal is necessary for reasons or health safety or the preservation of life or property.

30. Delivery of import manifest or import report

30. (1) The person-in-charge of a conveyance carrying imported goods shall within twenty-four hours after arrival thereof at a customs station deliver to the proper officer in the case of a vessel or aircraft an import manifest and in the case of a vehicle an import report in the prescribed form :

Provided that -

(a) in the case of a vessel any such manifest may be delivered to the proper officer before the arrival of the vessel;

(b) if the proper officer is satisfied that there was sufficient cause for not delivering the import manifest or import report or any part thereof within twenty-four hours after the arrival of the conveyance he may accept it at any time thereafter.

(2) The person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.

(3) If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete and that there was no fraudulent intention he may permit it to be amended or supplemented.

31. Imported goods not to be unloaded from vessel until entry inwards granted

31. (1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel.

(2) No order under sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it.

(3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or member of the crew mail bags animals perishable goods and hazardous goods.

32. Imported goods not to be unloaded unless mentioned in import manifest or import report

32. No imported goods required to be mentioned under the regulations in an import manifest or import report shall except with the permission of the proper officer be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at the customs station.

33. Unloading and loading of goods at approved places only

33. Except with the permission of the proper officer no imported goods shall be unloaded and no export goods shall be loaded at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.

34. Goods not to be unloaded or loaded except under supervision of customs officer

34. Imported goods shall not be unloaded from and export goods shall not be loaded on any conveyance except under the supervision of the proper officer :

Provided that the Board may by notification in the Official Gazette give general permission and the proper officer may in any particular case give special permission for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer.

35. Restrictions on goods being water-borne

35. No imported goods shall be water-borne for being landed from any vessel and no export goods which are not accompanied by a shipping bill shall be water-borne for being shipped unless the goods are accompanied by a boat-note in the prescribed form :

Provided that the Board may by notification in the Official Gazette give general permission and the proper officer may in any particular case give special permission for any goods or any class of goods to be water-borne without being accompanied by a boat-note.

36. Restrictions on unloading and loading of goods on holidays etc.

36. No imported goods shall be unloaded from and no export goods shall be loaded on any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours except after giving the prescribed notice and on payment of the prescribed fees if any :

Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew and mail bags.

37. Power to board conveyances

37. The proper officer may at any time board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary.

38. Power to require production of documents and ask questions

38. For the purposes of carrying out the provisions of this Act the proper officer may require the person-in-charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions.

39. Export goods not to be loaded on vessel until entry-outwards granted

39. The master of a vessel shall not permit the loading of any export goods other than baggage and mail bags until an order has been given by the proper officer granting entry-outwards to such vessel.

40. Export goods not be loaded unless duly passed by proper officer

40. The person-in-charge of a conveyance shall not permit the loading at a customs station -

(a) of export goods other than baggage and mail bags unless a shipping bill or bill or export or a bill of transhipment as the case may be duly passed by the proper officer has been handed over to him by the exporter;

(b) of baggage and mail bags unless their export has been duly permitted by the proper officer.

41. Delivery of export manifest or export report

41. (1) The person-in-charge of a conveyance carrying export goods shall before departure of the conveyance form a customs station deliver to the proper officer in the case of a vessel or aircraft an export manifest and in the case of a vehicle an export report in the prescribed form :

Provided that if the agent of the person-in-charge of the conveyance furnishes such security as the proper officer deems sufficient for duly delivering within seven days from the date of departure of the conveyance the export manifest or the export report as the case may be the proper officer may (subject to such rules as the Central Government may make in this behalf) accept such manifest or report within the aforesaid period.

(2) The person delivering the export manifest or export report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.

(3) If the proper officer is satisfied that the export manifest or export report is in any way incorrect or incomplete and that there was no fraudulent intention he may permit such manifest or report to be amended or supplemented.

42. No conveyance to leave without written order

42. (1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer.

(2) No such order shall be given until -

(a) the person-in-charge of the conveyance has answered the questions put to him under section 38;

(b) the provisions of section 41 have been complied with;

(c) the shipping bills or bills of export the bills of transhipment if any and such other documents as the proper officer may require have been delivered to him;

(d) all duties leviable on any stores consumed in such conveyance and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;

(e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;

(f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods -

(i) such goods have been unloaded or

(ii) where the Assistant Commissioner of Customs is satisfied that it is not practible to unload such goods the person-in-charge of the conveyance has given an undertaking secured by such guarantee or deposit of such amount as the proper officer may direct for bringing back the goods to India.

43. Exemption of certain classes of conveyances from certain provisions of this Chapter

43. (1) The provisions of sections 30 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants.

(2) The Central Government may by notification in the Official Gazette exempt the following classes of conveyances from all or any of the provisions of this Chapter -

(a) conveyances belonging to the government or any foreign government;

(b) vessels and aircraft which temporarily enter India by reason of any emergency.

VII CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS

44. Chapter not to apply to baggage and postal articles

44. The provisions of this Chapter shall not apply to (a) baggage and (b) goods imported or to be exported by post.

CLEARANCE OF IMPORTED GOODS

45. Restrictions on custody and removal of imported goods

45. (1) Save as otherwise provided in any law for the time being in force all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Commissioner of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII.

(2) The person having custody of any imported goods in a customs area whether under the provisions of sub-section (1) or under any law for the time being in force -

(a) shall keep a record of such goods and send a copy thereof to the proper officer;

(b) shall not permit such goods to be removed from the customs area or otherwise dealt with except under and in accordance with the permission in writing of the proper officer.

(3) Notwithstanding anything contained in any law for the time being in force if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1) that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or as the case may be an import report to the proper officer under section 30 for the arrival of convenience in which the said goods were carried.

46. Entry of goods on importation

46. (1) The importer of any goods other than goods intended for transit or transhipment shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form :

Provided that if the importer makes and subscribes to a declaration before the proper officer to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section the proper officer may pending the production of such information permit him previous to the entry thereof (a) to examine the goods in the presence of an officer of customs or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.

(2) Save as otherwise permitted by the proper officer a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.

(3) A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report as the case may be :

Provided that the Commissioner of Customs may in any special circumstance permit a bill of entry to be presented before the delivery of such report :

Provided Further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.

(4) The importer while presenting a bill of entry shall at the foot thereof make and subscribed to a declaration as to the truth of the contents of such bill of entry and shall in support of such declaration produce to the proper officer the invoice if any relating to the imported goods.

(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.

47. Clearance of goods for home consumption

47. (1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty if any assessed thereon and any charges payable under this Act in respect of the same the proper officer may make an order permitting clearance of the goods for home consumption.

(2) Where the importer fails to pay the import duty under sub-section (1) within seven days from the date on which the bill of entry is returned to him for payment of duty he shall pay interest at such rate not below ten per cent and not exceeding thirty per cent per annum as is for the time being fixed by the Board on such duty till the date of payment of the said duty :

Provided that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment Act) 1991 and the importer has not paid such duty before such commencement the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section.

Provided Further that if the Board is satisfied that it is necessary in the public interest so to do it may by order for reasons to be recorded waive the whole or part of any interest payment under this section.

48. Procedure in case of goods not cleared warehoused or transhipped within thirty days after unloading

48. In any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished such goods may after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof :

Provided that -

(a) animals perishable goods and hazardous goods may with the permission of the proper officer be sold at any time;

(b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct.

Explanation : In this section arms and "ammunition" have the meanings respectively assigned to them in the Arms Act 1959 (54 of 1959).

49. Storage of imported goods in warehouse pending clearance

49. Where in the case of any imported goods whether dutiable or not entered for home consumption the Assistant Commissioner of Customs is satisfied on the application of the imported that the goods cannot be cleared within a reasonable time the goods may pending clearance be permitted to be stored in a public warehouse or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of this Act and accordingly the provisions of Chapter IX shall not apply to such goods.

CLEARANCE OF EXPORT GOODS

50. Entry of goods for exportation

50. (1) The exporter of any goods shall make entry thereof by presenting to the proper officer in the case of goods to be exported in a vessel or aircraft a shipping bill and in the case of goods to be exported by land a bill of export in the prescribed form.

(2) The exporter of any goods while presenting a shipping bill or bill of export shall at the foot thereof make and subscribed to a declaration as to the truth of its contents.

51. Clearance of goods for exportation

51. Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty if any assessed thereon and any charges payable under this Act in respect of the same the proper officer may make an order permitting clearance and loading of the goods for exportation.

VIII GOODS IN TRANSIT

52. Chapter not to apply to baggage postal articles and stores

52. The provisions of this Chapter shall not apply (a) baggage

(b) goods imported by post and (c) stores.

53. Transit of goods in same vessel or aircraft

53. Subject to the provisions of section 11 any goods imported in a vessel or aircraft and mentioned in the import manifest as for transit in the same vessel aircraft to any port or airport outside India or any customs port or customs airport may be allowed to be so transited without payment of duty.

54. Transhipment of goods without payment of duty

54. (1) Where any goods imported into a customs port or customs airport are intended for transhipment a bill of transhipment shall be presented to the proper officer in the prescribed form.

(2) Subject to the provisions of section 11 -

(a) where any goods imported into a customs port are mentioned in the import manifest as for transhipment to any port outside India or

(b) where any goods imported into a customs airport are mentioned in the import manifest as for transhipment to any airport outside India such goods may be allowed to be so transhipped without payment of duty.

(3) Where any goods imported into a customs port or a customs airport are mentioned in the import manifest as for transhipment -

(a) to any major port as defined in the Indian Ports Act 1908 (15 of 1908) or the customs airport at Bombay Calcutta Delhi or Madras or any other customs port or customs airport which the Board may by notification in the Official Gazette specify in this behalf or

(b) to any other customs port or customs airport and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs port or airport. the proper officer may allow the goods to be transhipped without payment of duty subject to such conditions as may be prescribed for the due arrival of such goods at the customs port or customs airport to which transhipment is allowed.

55. Entry etc. of transited or transhipped goods on arrival at customs port or customs airport

55. Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs port or customs airport they shall on their arrival at such port or airport be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall so far as may be apply in relation to such goods

56. Transport of certain classes of goods subject to prescribed conditions

56. Imported goods may be transported without payment of duty from one land customs station to another and any goods may be transported from one part of India to another part through any foreign territory subject to such conditions as may be prescribed for the due arrival to such goods at the place of destination.

IX WAREHOUSING

57. Appointing of public warehouses

57. At any warehousing station the Assistant Commissioner of Customs may appoint public warehoused wherein dutiable goods may be deposited.

58. Licensing of private warehouses

58. (1) At any warehousing station the Assistant Commissioner of Customs may license private warehouses wherein dutiable goods imported by or on behalf of the licensee or any other imported goods in respect of which facilities for deposit in a public warehouse are not available may be deposited.

(2) The Assistant Commissioner of Customs may cancel a licence granted under sub-section (1) -

(a) by giving one month's notice in writing to the licensee; or

(b) if the licensee has contravened any provisions of this Act or the rules or regulations or committed breach of any of the conditions of the licence :

Provided that before any licence is cancelled under clause (b) the licensee shall be given a reasonable opportunity of being heard.

(3) Pending an enquiry whether a licence granted under sub-section (1) should be cancelled under clause (b) of sub-section (2) the Assistant Commissioner of Customs may suspend the licence.

59. Warehousing bond

59. (1) The importer of any goods specified in of sub-section (1) of section 61 which have been entered for warehousing and assessed to duty under section 17 or section 18 shall execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods -

(a) to observe all the provisions of this Act and the rules and regulations in respect of such goods;

(b) to pay on or before a date specified in a notice of demand -

(i) all duties and interest if any payable under sub-section (2) of section 61

(ii) rent and charges claimable on account of such goods under this Act together with interest on the same from the date so specified at the rate of six per cent per annum or such other rate as is for the time being fixed by the Board; and

(c) to discharge all penalties incurred for violation of the provisions of this Act and the rules and regulations in respect of such goods.

(2) For the purposes of sub-section (1) the Assistant Commissioner of Customs may permit an importer to enter into a general bond in such amount as the Assistant Commissioner of Customs may approve in respect of the warehousing of goods to be imported by him within a specified period.

(3) A bond executed under this section by an importer in respect of any goods shall continue in force notwithstanding the transfer of the goods to any other person or the removal of the goods to another warehouse :

Provided that where the whole of the goods or any part thereof are transferred to another person the proper officer may accept a fresh bond from the transferee in a sum equal to twice the amount of duty assessed on the goods transferred and thereupon the bond executed by the transferor shall be enforceable only for a sum mentioned therein less the amount for which a fresh bond is accepted from the transferee.

60. Permission for deposit of goods in a warehouse

60. When the provisions of section 59 have been complied with in respect of any goods the proper officer may make an order permitting the deposit of the goods in a warehouse.

61. Period for which goods may remain warehoused

61. (1) Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed -

(a) in the case of capital goods intended for use in any hundred per cent export oriented undertaking till the expiry of five years; and

(b) in the case of any other goods till the expiry of one year and the date on which the proper officer has made an order under section 60 permitting the deposit of the goods in a warehouse :

Provided that -

(i) in the case of any goods which are not likely to deteriorate the period specified in sub-section (1) may on sufficient cause being shown be extended by the Commissioner of Customs for a period not exceeding six months and by the Chief Commissioner of Customs for such further period as he may deem fit;

(ii) in the case of any goods referred to in clause (b) if they are likely to deteriorate the aforesaid period of one year may be reduced by the Commissioner of Customs to such shorter period as he may deem fit :

Provided Further that when the licence for any private warehouse is cancelled the owner of any goods warehoused therein shall within seven days from the date on which notice of such cancellation is given or within such extended period as the proper officer may allow remove the goods from such warehouse to another warehouse or clear them for home consumption or exportation.

(2) Where any warehoused goods remain in a warehouse behind the period specified in sub-section (1) by reason of extension of the aforesaid period or otherwise interest at such rate as is specified in section 47 shall be payable on the amount of duty payable at the time of clearance of the goods in accordance with the provisions of section 15 on the warehoused goods for the period from the expiry of the said warehousing period till the date of payment of duty on the warehoused goods :

Provided that the Board may if it considers it necessary so to do in the public interest by order and under circumstances of an exceptional nature to be specified in such order waive the whole or part of any interest payable under this section in respect of any warehoused goods :

Provided Further that the Board may if it is satisfied that it is necessary so to do in the public interest by notification in the Official Gazette specify the class of goods in respect of which no interest shall be charged under this section.

Explanation : For the purposes of this section hundred per cent export oriented undertaking has the same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central Excises and Salt Act 1944 (1 of 1944).

62. Control over warehoused goods

62. (1) All warehoused goods shall be subject to the control of the proper officer.

(2) No person shall enter a warehouse or remove any goods therefrom without the permission of the proper officer.

(3) The proper officer may cause any warehouse to be locked with the lock of the Customs Department and no person shall remove or break such lock.

(4) The proper officer shall have access to every part of a warehouse and power to examine the goods therein.

63. Payment of rent and warehouse charges

63. (1) The owner of any warehoused goods shall pay to the warehouse keeper rent and warehouse charges at the rates fixed under any law for the time being in force or where no rates are so fixed at such rates as may be fixed by the Commissioner of Customs.

(2) If any rent or warehouse charges are not paid within ten days from the date when they became due the warehouse-keeper may after notice to the owner of the warehoused goods and with the permission of the proper officer cause to be sold (any transfer of the warehoused goods notwithstanding) such sufficient portion of the goods as the warehouse-keeper may select.

64. Owner's right to deal with warehoused goods

64. With the section of the proper officer and on payment of the prescribed fees the owner of any goods may either before or after warehousing the same -

(a) inspect the goods;

(b) separate damaged or deteriorated goods from the rest;

(d) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;

(e) show the goods for sale; or

(f) take samples of goods without entry for home consumption and if the proper officer so permits without payment of duty on such samples.

65. Manufacture and other operations in relation to goods in a warehouse

65. (1) With the sanction of the Assistant Commissioner of Customs and subject to such conditions and on payment of such fees as may be prescribed the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods.

(2) Where in the course of any operations permissible in relation to any warehoused goods under sub-section (1) there is any waste or refuse the following provisions shall apply :

(a) if the whole or any part of the goods resulting from such operations are exported import duty shall be remitted on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operation carried on in relation to the goods exported :

Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it has been imported into India in that form;

(b) if the whole or any part of the goods resulting from such operation are cleared from the warehouse for home consumption import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations carried on in relation to the goods cleared for home consumption.

66. Power to exempt imported materials used in the manufacture of goods in warehouse

66. If any imported materials are used in accordance with the provisions of section 65 for the manufacture of any goods and the rate of duty leviable on the imported materials exceeds the rate of duty leviable on such goods the Central Government if satisfied that in the interests of the establishment or development of any domestic industry it is necessary so to do may by notification in the Official Gazette exempt the imported materials from the whole or part of the excess rate of duty.

67. Removal of goods from one warehouse to another

67. The owner of any warehoused goods may with the permission of the proper officer remove them from one warehouse to another subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.

68. Clearance of warehoused goods for home consumption

68. The importer of any warehoused goods may clear them for home consumption of -

(a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form;

(b) the import duty leviable on such goods and all penalties rent interest and other charges payable in respect of such goods have been paid; and

69. Clearance of warehoused goods for exportation

69. (1) Any warehoused goods may be exported to a place outside India without payment of import duty if -

(a) a shipping bill or a bill of export has been presented in respect of such goods in the prescribed form;

(b) the export duty penalties rent interest and other charges payable in respect of such goods have been paid; and

(2) Notwithstanding anything contained in sub-section (1) if the Central Government is of opinion that warehoused goods of any specified description are likely to be smuggled back into India it may by notification in the Official Gazette direct that such goods shall not be exported to any place outside India without payment of duty or may be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification.

70. Allowance in case of volatile goods

70. (1) When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss the Assistant Commissioner of Customs may remit the duty on such deficiency.

(2) This section applies to such warehoused goods as the Central Government having regard to the volatility of the goods and the manner of their storage may by notification in the Official Gazette specify.

71. Goods not to be taken out of warehouse except as provided by this Act

71. No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or re-exportation or for removal to another warehouse or as otherwise provided by this Act.

72. Goods improperly removed from warehouse etc.

72. (1) In any of the following cases that is to say -

(a) where any warehoused goods are removed from a warehouse in contravention of section 71;

(b) where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted under section 61 to remain in a warehouse;

(d) where any goods in respect of which a bond has been executed under section 59 and which have not been cleared for home consumption or exportation are not duly accounted for to the satisfaction of the proper officer; the proper officer may demand and the owner of such goods shall forthwith pay the full amount of duty chargeable on account of such goods together with all penalties rent interest and other charges payable in respect of such goods.

(2) If any owner fails to pay any amount demanded under sub-section (1) the proper officer may without prejudice to any other remedy cause to be detained and sold after notice to the owner (any transfer to the goods notwithstanding) such sufficient portion of his goods if any in the warehouse as the said officer may select.

73. Cancellation and return of warehousing bond

73. When the whole of the goods covered any bond executed under section 59 have been cleared for home consumption or exported or are otherwise duly accounted for and when all amounts due on account of such goods have been paid the proper officer shall cancel the bond as discharged in full and shall on demand deliver it so cancelled to the person who has executed or is entitled to receive it.

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