Special warehouse licensing governs deposit, locking and controlled removal of dutiable goods under customs law. The Principal Commissioner of Customs or Commissioner of Customs may license a special warehouse, subject to prescribed conditions, for the deposit of dutiable goods. Such warehouse is to be locked by the proper officer, and no person may enter or remove goods without the proper officer's permission. The Board may notify the class of goods required to be deposited in a special warehouse.
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Provisions expressly mentioned in the judgment/order text.
Special warehouse licensing governs deposit, locking and controlled removal of dutiable goods under customs law.
The Principal Commissioner of Customs or Commissioner of Customs may license a special warehouse, subject to prescribed conditions, for the deposit of dutiable goods. Such warehouse is to be locked by the proper officer, and no person may enter or remove goods without the proper officer's permission. The Board may notify the class of goods required to be deposited in a special warehouse.
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