Section 67

If any warehouse of the Authority is approved and appointed as a bonded warehouse under any written law for the time being in force, the Authority may give general security by bond or otherwise for payment of the import duty payable in respect of goods stored in such bonded warehouse or for the due exportation of such goods.

Any person being or having the powers of a revenue officer under any written law for the time being in force shall at all times be admitted to all parts of premises approved and appointed as a bonded warehouse, and shall be permitted to inspect the books kept in connection therewith and stock therein.

Exemption of certain vehicles and animals from taxes and licence fees.