Licensing of Private warehouses
[ 13. (1) Subject to sub-section (2), at any warehousing station, the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board 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 Board may, from time to time, by notification in the official Gazette, impose conditions, limitations or restrictions-
(a) on granting licence for private warehouse;
(b) on goods to be warehoused; and
(c) on import entitlement of the warehouse.
(3) The Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board may, suspend or cancel a licence granted under sub-section (1)-
(a) if the licensee contravenes any provision of this Act or the rules made thereunder or commits breach of any of the conditions of the licence; or
(b) in the case where, he deems fit, a license to be suspended or cancelled in the public interest:
Provided that in case of cancellation of any licence, the licensee shall be served with a show cause notice of thirty days, and be given a reasonable opportunity of being heard.
[ (c) In case of suspension under clause (b), the Business Identification Number (BIN) of the licensee issued under মূল্য সংযোজন কর আইন, ১৯৯১
(১৯৯১ সনের ২২ নং আইন) shall remain suspended till the disposal of the matter.]]