Noting removal of goods
113. (1) When any warehoused goods are taken out of any warehouse, the appropriate officer shall cause the fact to be noted on the back of the bond.
(2) Every note so made shall specify the quantity and description of such goods, the purposes for which they have been removed, the date of removal, the name of the person removing them, the number and date of the bill of export under which they have been taken away, if removed for exportation, or of the bill of entry, if removed for home-consumption and the amount of duty paid, if any.
[(3) In case of Special Bonded warehouses, the procedure to be followed will be determined by the [Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
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