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of <h1>Goods in Warehouses Restricted from Removal Under Customs Act, 1962: Only Allowed for Consumption, Export, or Transfer.</h1> Under Section 71 of the Customs Act, 1962, warehoused goods are prohibited from being removed from a warehouse except under specific conditions. These conditions include clearance for home consumption, export, removal to another warehouse, or as otherwise allowed by the Act. The term 'export' was substituted in place of 're-exportation' following an amendment by the Finance Act, 2016.
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