Transmission of account of goods to officers at
warehousing station of destination
101. (1) When permission is granted for the removal of any goods from one warehousing station to another under section 100, an account containing the particulars thereof shall be transmitted by the appropriate officer of the customs-station of removal to the appropriate officer of the customs-station of destination.
(2) The person requiring the removal shall before such removal enter into a bond with one sufficient surety, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the custom-station of destination, within such time, as the [Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] directs.
(3) Such bond may be taken by the appropriate officer either the customs-station of removal or at the customs-station of destination as best suits the convenience of the owner.
(4) If such bond is taken at customs-station of destination, a certificate thereof signed by the appropriate officer of such station shall at the time of the removal of such goods be produced to the appropriate officer at the customs-station of removal; and such bond shall not be discharged unless such goods are produced to the appropriate officer, and duly re-warehoused at the customs-station of destination within the time allowed for such removal or are otherwise accounted for to the satisfaction of such officer; nor until the full duty due upon any deficiency of such goods, not so accounted for, has been paid.
[(5) Notwithstanding anything contained in the aforesaid sub-sections, the [Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] may prescribe such conditions as he deems fit for the removal of warehoused goods from special bonded warehouse.]