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Customs Act 1962
Warehousing
Section 60.1[Permission for removal of goods for deposit in warehouse] [helldodold[Permission for deposit of goods in a warehouse]helldod]
1[(1)
When the provisions of section 59 have been complied with in respect of any
goods, the
proper officer
may make an order permitting removal of the
goods
from a
customs station
for the purpose of
deposit in a
warehouse
.
2[Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.]
*(2) Where an order is made under sub-section (1), the goods shall be deposited in a warehouse in such manner as may be prescribed.]
[helldodold[When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting the deposit of the goods in a warehouse.]helldod]
1. Substituted Vide Section 124 of the Finance Bill 2016
2. Inserted Vide Section 82 of the Finance Act 2018
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