Section Text
(1) In any of the following cases, that is to
say,--
(a) where any warehoused goods are removed from a warehouse in contravention of section 71;
(b) where any warehoused goods have not been removed from a warehouse at the expiration of
the period during which such goods are permitted under section 61 to remain in a warehouse;
1* * * * *
(d) where any goods in respect of which a bond has been executed under 2[section 59 3*** ] and
which have not been cleared for home consumption or 4[export or] are not duly accounted for to the
satisfaction of the proper officer,
the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty
chargeable on account of such goods together with 5[interest, fine and penalties] payable in respect of
such goods
(2) If any owner fails to pay any amount demanded under sub-section (1), the proper officer may,
without prejudice to any other remedy, cause to be detained and sold, after notice to the owner (any
transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the warehouse, as
the said officer may 6[deem fit].
1. Clause (c) omitted by s. 135, ibid. (w.e.f. 14-5-2016).
2. Subs. by Act 55 of 1991, s. 9, for "section 59" (w.e.f. 23-12-1991).
3. The words, figures and letter "or section 59A" omitted by Act 32 of 1994, s. 60 (w.e.f. 13-5-1994).
4. Subs. by Act 28 of 2016, s. 135, for "exportation" (w.e.f. 14-5-2016).
5. Subs. by s. 135, ibid., for "all penalties, rent, interest and other charges" (w.e.f. 14-5-2016).
6. Subs. by s. 135, ibid., for "select" (w.e.f. 14-5-2016).