Section 65E

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.

The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Director General.

If it appears at any time that in any inland clearance depot there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such inland clearance depot 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 any leakage, breakage or other unavoidable accident, the Director General may remit the whole or any part of the customs duty leviable on the goods found deficient.

Deposit of goods in a warehouse or other place approved by the

Director General