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Unit 11: Warehousing and Duty Drawback

Excisable goods may be lodged in Customs bonded warehouse under certain conditions. - (1) Notes
Subject to such terms, conditions and limitations as the Central Board of Excise and Customs
may, from time to time, make in this behalf, excisable goods of any description may be
warehoused in any Customs warehouse approved by the Commissioner for the purpose.
(2) All the powers, provisions and penalties, contained in or imposed by these rules, as to
warehousing, custody and delivery out of warehouse of excisable goods, and as to any deficiencies
therein or allowance thereon, shall, where applicable, be observed, applied, enforced and put
into execution with reference to such goods warehoused in Customs warehouses.
Goods may be removed from one warehouse to another. (1) Subject to the limitation imposed by
rule 139, any goods warehoused under these rules may at any time within the period during
which such goods can be left, or are permitted to remain in a warehouse under rule 145, may be
removed from one warehouse to another subject to the observance of the procedure hereinafter
prescribed.
(2) For the purpose of such procedure—

(a) “consignor” shall be deemed to be —
(i) if the goods are to be removed from a public warehouse, the owner of such goods;
(ii) if the goods are to be removed from a private warehouse, the Registered person of such
warehouse;
(b) “consignee” shall be deemed to be—
(i) if the goods are to be removed to a public warehouse, the owner of such goods;
(ii) if the goods are to be removed to a private warehouse, the Registered person of such
warehouse.

Certificate regarding consignee to be produced

Along with his application for the removal of the goods, the consignor shall produce before the
proper officer a certificate in the proper Form stating the particulars of the Central Excise
licenses held by the consignee.

A. Procedure in respect of goods removed from one warehouse to another

(1) The application for removal of goods from one warehouse to another shall be presented by
the consignor in triplicate, and in the proper Form, to the officer-in-charge of the warehouse of
removal, at least 24 hours before the intended removal, together with such other information as
the Commissioner may by general or special order require.

(2) Such officer shall then take account of the goods, and after completing the removal certificate
on all the copies of the application, shall send the duplicate to the officer-in-charge of the
warehouse of destination, and hand over the triplicate to the consignor for despatch to the
consignee. He shall also deliver to the consignor a transport permit in the proper Form.
(3) On arrival of the goods at the warehouse of destination, the consignee shall present them
together with the triplicate application and the transport permit to the officer-in-charge of such
warehouse, who shall, after taking account of the goods, complete the rewarehousing certificate
on the duplicate and the triplicate application, return the duplicate to the officer-in-charge of the
warehouse of removal, and triplicate to the consignee for despatch to the consignor.

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