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[Section Index]

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI

WAREHOUSING

Control over warehoused goods
1[91. (1) All warehoused goods shall be subject to the control of the appropriate officer.
 
 
(2) The appropriate officer may cause any warehouse, except a special bonded warehouse, to be locked.
 
 
 
 
(3) Subject to sub-section (4), no person shall, without the written permission of the appropriate officer-
 
 
 
 
(a) enter into a warehouse or remove any goods therefrom.
 
 
 
 
(b) unlock the warehouse which is locked under sub-section (2).
 
 
 
 
(4) An officer-
 
 
 
 
(a) not below the rank of Assistant Commissioner of Customs of the Customs Inspection Directorate or of the Customs Intelligence and 2[Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or]
 
 
 
 
(b) below the rank of Assistant Commissioner of Customs 3[of the said Directorates and Commissionerate] authorised by the officer mentioned in clause (a),
 
 
 
 
shall have access to any part of a warehouse and power to examine the goods, records, accounts and documents therein and ask any question as may deem necessary.]

  • 1
    Section 91 was substituted by section 15 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)
  • 2
    The words and comma “Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or” were substituted for the words and comma “Investigation Directorate, or” by section 5(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
  • 3
    The words “of the said Directorates and Commissionerate” were substituted for the words “of the said two Directorates” by section 5(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).
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