Print View

[Section Index]

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI

WAREHOUSING

Register of bonds
114. (1) A register shall be kept of all bonds entered into for customs-duties on warehoused goods, and entry shall be made in such register of all particulars required by section 113 to be specified 1[, or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by The 2[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]
 
 
 
 
(2) When such register shows that the whole of the goods covered by any bond have been cleared for home-consumption or export, or otherwise duly accounted for, and when all amounts due on account of such goods have been paid, the appropriate officer shall cancel such bond as discharged in full, and shall on demand deliver the cancelled bond to the person who executed it or who is entitled to receive it.

  • 1
    The comma (,) was substituted for the full-stop (.) and the words and the full-stop (.) “or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs.” were inserted by section 33 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 2
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 36 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs