Custody of warehoused goods: licence-holders must retain custody and face liability for unlawful removals under customs rules. All warehoused goods are to remain in the custody of the licence-holder under sections 57, 58 or 58A until cleared for home consumption, transferred, exported or otherwise removed as authorised, with prescribed responsibilities for the licence-holder; removal in contravention of section 71 renders the licence-holder liable for duty, interest, fines and penalties, without prejudice to other actions under this Act or any other law.
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Provisions expressly mentioned in the judgment/order text.
Custody of warehoused goods: licence-holders must retain custody and face liability for unlawful removals under customs rules.
All warehoused goods are to remain in the custody of the licence-holder under sections 57, 58 or 58A until cleared for home consumption, transferred, exported or otherwise removed as authorised, with prescribed responsibilities for the licence-holder; removal in contravention of section 71 renders the licence-holder liable for duty, interest, fines and penalties, without prejudice to other actions under this Act or any other law.
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