Regulation 12 - Issue and return of imported goods to/from the manufacturing process or other operations - Manufacture and Other Operations in Warehouse Regulations, 1966

12. Issue and return of imported goods to/from the manufacturing process or other operations. — (a) The [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall, having regard to the manufacturing process or other operations to be carried on in the warehouse, direct the manner in which the imported goods shall be issued from and the unused items received back into stock. (b) The application for issue of imported goods and the vouchers against which the unused items may be returned shall be in the proper form.