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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Custody of warehoused goods: licensees retain custody and face civil penalties and other liability for unauthorized removal.</h1> Section 73A provides that warehoused goods remain in the custody of the licensed warehouse keeper until clearance for home consumption, transfer, export or other authorized removal; the licensee's custody responsibilities are prescribed and removal in contravention of section 71 renders the licensee liable for duty, interest, fine and penalties. The Warehoused Goods (Removal) Regulations and related custody and handling regulations have amendments that exclude warehouses operating under section 65, while remaining applicable to others.

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