২৷ Customs Act, 1969 (IV of 1969), অতঃপর Customs Act বলিয়া উল্লিখিত, এর section 87 এর পরিবর্তে নিম্নরূপ নূতন section 87 প্রতিস্থাপিত হইবে, যথাঃ- "87. Forwarding of goods of warehouse.- (1) When the provisions of sections 85 and 86 have been complied with in respect of any goods, such goods shall be delivered to the owner of such goods or his authorized representative for onward transportation to the warehouse in which they are to be deposited. (2) A pass shall be sent with the goods specifying the name of the owner of such goods and the name or number of the importing conveyance, the marks, numbers and contents of each package, and the warehouse or place in the warehouse wherein they are to be deposited. (3) After depositing such goods mentioned in sub-section (1) the owner of such goods shall inform the concerned Commissioner of Customs regarding the warehousing of the goods."৷