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<h1>Improperly Removed or Unaccounted Warehoused Goods: Section 72 Allows Duty, Interest, and Penalty Collection, Includes Detention and Sale.</h1> Section 72 of the Customs Act, 1962, addresses situations where warehoused goods are improperly removed or not cleared within the permitted timeframe. If goods are removed in violation of Section 71, remain beyond the allowed period under Section 61, or are not properly accounted for despite a bond under Section 59, the proper officer can demand payment of full duty, interest, fines, and penalties. Failure to pay allows the officer to detain and sell the owner's goods in the warehouse after notifying the owner, irrespective of any transfer of ownership.