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Custody and removal of warehoused goods
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....red to another warehouse or are exported or removed as otherwise provided under this Act. 20A.2 The responsibilities of the person referred to in sub-section (1) who has custody of the warehoused goods shall be such as may be prescribed. 20A.3 Where any warehoused goods are removed in contravention of section 71, the licensee shall be liable to pay duty, interest, fine and penalties without prej....