Section 65D
Licensing of duty free shop
The Director General may on payment of such fee as may be prescribed, grant a licence to operate a duty free shop to any person, hereinafter in this section referred to as “the licensee”, and when granted, may withdraw, suspend or cancel such licence.
(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.
(3)
The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director General.
(4)
If it appears at any time that any goods have been sold or removed from such duty free shop otherwise than in accordance with all the conditions of a licence granted under this section, the licensee of such duty free shop 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 sold or removed.