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Warehoused Goods (Removal) Regulations, 1963

[ Notification No. 59-Cus., dated 1st February, 1963. ]

In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Revenue hereby makes me following regulations, namely:-

1. Short title.-

These regulations may be called the Warehoused Goods (Removal) Regulations, 1963.

2. Conditions for transport of warehoused goods in the same town. -

Where the goods are to be removed from one warehouse to another in the same town, the proper officer may require that the transport of the goods between the two warehouses be under the supervision of an officer of Customs, the owner meeting the cost of such supervision.

3. Conditions for transport of warehoused goods to another town. -

Where the goods are to be removed from one warehouse to another in a different town the proper officer may require the person requesting removal to execute a bond in a sum equal to the amount of import duty leviable on such goods and in such form and manner as the proper officer deems fit.

4. Terms of the bond to be executed.-

The terms of the bond shall be that if the person executing the bond produces to the proper officer, within three months or within such extended period as such officer may allow, a certificate issued by the proper officer at the place of destination that the goods have arrived at that place, the bond shall stand discharged, but otherwise an amount equal to the import duty leviable on the goods in respect of which the said certificate is not produced shall stand forfeited.

5. Surety or security to be furnished. -

The proper officer may require that the bond shall be with such surety or security or both as is acceptable to him.