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Warehoused goods custody rules impose liability for unlawful removal, including duty, interest, fines and penalties on the licensee. Warehoused goods must remain in the custody of the licensed person until clearance for home consumption, transfer to another warehouse, export, or other removal permitted by the Act. The custodian's responsibilities are as prescribed. If warehoused goods are removed in contravention of section 71, the licensee is liable for duty, interest, fine and penalties, apart from any other action under the Act or other law.
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Provisions expressly mentioned in the judgment/order text.
Warehoused goods custody rules impose liability for unlawful removal, including duty, interest, fines and penalties on the licensee.
Warehoused goods must remain in the custody of the licensed person until clearance for home consumption, transfer to another warehouse, export, or other removal permitted by the Act. The custodian's responsibilities are as prescribed. If warehoused goods are removed in contravention of section 71, the licensee is liable for duty, interest, fine and penalties, apart from any other action under the Act or other law.
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