Section Text
(1) At any warehousing station, the1[ Assistant Commissioner of Customs or Deputy Commissioner of Customs may licence private warehouses wherein dutiable goods imported by or on behalf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited2[***] .
(2) The1[ Assistant Commissioner of Customs or Deputy Commissioner of Customs ] may cancel a licence granted under sub-section (1) --
( a) by giving one month's notice in writing to the licensee; or
( b) if the licensee has contravened any provision of this Act or the rules or regulations or committed breach of any of the conditions of the licence:
Provided that before any licence is cancelled under clause ( b), the licensee shall be given a reasonable opportunity of being heard.
(3) Pending an enquiry whether a licence granted under sub-section (1) should be cancelled under clause ( b) of sub-section (2), the ssistant Commissioner of Customs or Deputy Commissioner of Customs may suspend the licence.
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1. Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).
2. The words "without payment of duty" omitted by Act 55 of 1991, section 5 (w.e.f. 23-12-1991).