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of <h1>Customs Act Sec 59: Warehousing bond cancellation process upon goods clearance and dues payment. Officer delivers canceled bond on request.</h1> When all goods covered by a warehousing bond under section 59 of the Customs Act, 1962, are cleared for home consumption, exported, transferred, or otherwise properly accounted for, and all related dues are paid, the proper officer must cancel the bond as fully discharged. Upon request, the officer must deliver the canceled bond to the person who executed it or is entitled to receive it.
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