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Special Warehouse (Custody and Handling of Goods) Regulations, 2016

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....lations, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - (1) In these regulations, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "bond officer" means an officer of customs in charge of a warehouse; (c) "Controller of Certifying Authorities" means the authority appointed under subsection (1) of section 17 of the Information Technology Act, 2000 (21 of 2000); (d) "section" means section of the Act. (2) The words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings as respectively assigned to them in the Act. 3. Appointment of warehouse keeper. -....

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....on the bond officer permitting the deposit of the goods in the warehouse, the licensee shall take into record the goods received in the warehouse and cause to be delivered an acknowledgement to the proper officer referred to in sub-section (1) of section 60 for receipt of the goods at the warehouse or proper officer of the warehouse of despatch, as the case may be. 7. Transfer of goods to another warehouse. - (1) A licensee shall not allow the transfer of warehoused goods to another warehouse without the permission of the bond officer on the Form for transfer of goods from a warehouse. (2) Upon the bond officer permitting the removal of the goods from the warehouse, the licensee shall in the presence of the bond officer, cause the goods t....

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....used goods under the Act or under any other law for the time being in force; and (d) keep copies of the bills of entry, transport documents, Forms for transfer of goods from a warehouse, shipping bills or bills of export or any other documents evidencing the receipt or removal of goods into or from the warehouse and copies of the bonds executed under section 59. (2) The records and accounts required to be maintained under sub- regulation (1) shall be kept updated and accurate and preserved for a minimum period of five years from the date of removal of goods from the warehouse and shall be made available for inspection by the bond officer or any other officer authorised under the Act. (3) A licensee shall also preserve updated digital co....