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of <h1>Section 60 of Customs Act: Procedure for Warehouse Removal of Goods Now Includes Electronic Authorization via Automated System.</h1> Section 60 of the Customs Act, 1962, outlines the procedure for permitting the removal of goods from a customs station for deposit in a warehouse once the provisions of Section 59 are met. The proper officer can authorize this removal, and such authorization can also be issued electronically through the customs automated system based on risk evaluation. Once permission is granted, the goods must be deposited in a warehouse as prescribed by regulations. This section was updated by the Finance Act, 2016, and further amended by the Finance Act, 2018, to include electronic processing.
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