Warehousing permission confines imported goods to the bonded...

Warehousing permission confines imported goods to the bonded warehouse specified by the proper officer; diversion of manganese ore to an unauthorised private yard breaches that permission and renders the goods liable to confiscation. Warehousing remains subject to customs control, and storage at another premises managed by the same operator does not amount to compliance. The importer remains responsible for acts of its authorised warehouse operator unless statutory attribution is rebutted; duty evasion, clandestine clearance and mens rea are not necessary for confiscation. Search-related objections and electronic communications do not affect proceedings independently supported by statutory statements and transport, gate and warehouse records. Provisional release under bond and bank guarantee does not bar redemption fine, and failure to ensure designated-warehouse deposit can attract penalty.