Home Acts & Rules Customs Acts Customs Act, 1962 Chapters List Chapter IX Warehousing This
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Section 64 - Owner’s right to deal with warehoused goods - Customs Act, 1962Extract 1 [ Owner s right to deal with warehoused goods. 64. The owner of any warehoused goods may, after warehousing the same, (a) inspect the goods; (b) deal with their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods; (c) sort the goods; or (d) show the goods for sale.] ------------------ Notes:- 1. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, SECTION 64. Owner's right to deal with warehoused goods. - With the sanction of the proper officer and on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same - (a) inspect the goods; (b) separate damaged or deteriorated goods from the rest; (c) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods; (d) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods; (e) show the goods for sale; or (f) take samples of goods without entry for home consumption, and if the proper officer so permits, without payment of duty on such samples.
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