Special warehouse licensing under Section 58A restricts access, mandates officer custody, and permits Board to specify goods classes.

Licensing of special warehouses under Section 58A empowers the Principal Commissioner or Commissioner to licence premises subject to prescribed conditions; licensed warehouses must be locked and remain under the custody of the proper officer, and no person may enter or remove deposited dutiable goods without that officer's permission. The Board may, by notification, specify classes of goods permissible for deposit in such warehouses, and has issued notifications designating those eligible classes.

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