73ACustody and removal of warehoused goods
1[73A. Custody and removal of warehoused goods.--(1) All warehoused goods shall remain in the custody of the person who has been granted a licence under section 57 or section 58 or section 58A until they are cleared for home consumption or are transferred to another warehouse or are exported or removed as otherwise provided under this Act.
(2) The responsibilities of the person referred to in sub-section (1) who has custody of the warehoused goods shall be such as may be prescribed.
(3) Where any warehoused goods are removed in contravention of section 71, the licensee shall be liable to pay duty, interest, fine and penalties without prejudice to any other action that may be taken against him under this Act or any other law for the time being in force.]
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1. Ins. by s. 137, ibid. (w.e.f. 14-5-2016).
- 57 Licensing of public warehouses
- 58 Licensing of private warehouses
- 58A Licensing of special warehouses
- 58B Cancellation of licence
- 59 Warehousing bond
- 59A [Omitted.]
- 60 Permission for removal of goods for deposit in warehouse
- 61 Period for which goods may remain warehoused
- 62 [Omitted.]
- 63 [Omitted.]
- 64 Owner’s right to deal with warehoused goods
- 65 Manufacture and other operations in relation to goods in a warehouse
- 66 Power to exempt imported materials used in the manufacture of goods in warehouse
- 67 Removal of goods from one warehouse to another
- 68 Clearance of warehoused goods for home consumption
- 69 Clearance of warehoused goods for export
- 70 Allowance in case of volatile goods
- 71 Goods not to be taken out of warehouse except as provided by this Act
- 72 Goods improperly removed from warehouse, etc
- 73 Cancellation and return of warehousing bond
- 73A Custody and removal of warehoused goods