The Customs Act, 1969

( ACT NO. IV OF 1969 )

84. Application to warehouse

85. Form of application

86. Warehousing bond

86A. Warehousing bank guarantee

87. Forwarding of goods to warehouse

88. Receipt of goods at warehouse

89. Goods how warehoused

90. Warrant to be given when goods are warehoused

91. Control over warehoused goods

92. Power to cause packages lodged in warehouse to be opened and examined

93. Access of owners to warehoused goods

94. Owner’s power to deal with warehoused goods

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

96. Payment of rent and warehouse-dues

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

98. Period for which goods may remain warehoused

98A. Goods to be removed if license is cancelled

99. Power to remove goods from one warehouse to another in the same customs-station

100. Power to remove goods from one warehousing station to another

101. Transmission of account of goods to officers at warehousing station of destination

102. Remover may enter into a general bond

103. Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation

104. Clearance of bonded goods for home-consumption

105. Clearance of warehoused goods for export

106. Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination

107. Application for clearance of goods

108. Re-assessment of warehoused goods when damaged or deteriorated

109. [Omitted.]

110. Allowance in case of volatile goods

111. Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample

112. Procedure on failure to pay duty, etc.

113. Noting removal of goods

114. Register of bonds

115. Power to remit duties on warehoused goods lost or destroyed

116. Responsibility of warehouse-keeper

117. [Omitted.]

117A. [Omitted.]

118. Power to decide where goods may be deposited in [warehouse], and on what terms

119. Expenses of carriage, packing, etc., to be borne by owner

119A. Power to add, alter or relax the condition, etc.

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Ministry of Law, Justice and Parliamentary Affairs