Section 65
Licensed warehouse
The Director General may, on payment of such fees as may be prescribed, grant a licence to any person, hereinafter in this section referred to as the licensee, and when granted withdraw any licence, for warehousing goods liable to customs duties in a place or places specified in such licence.
(1A)
The Director General may allow goods, other than goods liable to customs duty, to be kept in the licensed warehouse subject to such conditions he deems fit.
(2)
Any such licence shall be for such period and subject to such conditions as the Director General in each case may specify in the licence.
Customs 79
(3)
A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any licensed warehouse.
(4)
If it appears at any time that in any licensed warehouse or any part thereof there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay to the proper officer of customs the customs duty leviable on the goods found deficient:
Provided that if it is shown to the satisfaction of the Director General that such deficiency has been caused by unavoidable leakage, breakage or other accident, the Director General may remit the whole or any part of the customs duty leviable on the goods found deficient.
(5)
Goods deposited in a licensed warehouse shall be cleared within two years from the date of deposit or such further period as the Director
General may approve.