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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI


Owner’s power to deal with warehoused goods
94. (1) With the sanction of the appropriate officer and on payment of such fees as may be prescribed by rules, the owner of any goods may, either before or after warehousing the same -
(a) separate damaged or deteriorated goods from the rest;
(b) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods;
(c) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;
(d) show the goods for sale; or
(e) take such samples of goods as may be allowed by the appropriate officer with or without entry for home-consumption, and with or without payment of duty, except such as may eventually become payable on a deficiency of the original quantity.
(2) After any such goods have been so separated and repacked in proper or approved packages, the appropriate officer may, at the request of the owner of such goods, cause or permit any refuse, damaged or surplus goods remaining after such separation or repacking (or at the like request, any goods which may not be worth the duty) to be destroyed, and may remit the duty payable thereon.

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