Regulation 9 - Strong-room - Manufacture and Other Operations in Special Warehouse Regulations, 2020

9. Strong-room. (1) Except for the dutiable specified goods, no other goods shall be stored in the strongroom. (2) The bond officer shall cause the strong-room to be locked and no person shall enter the strong-room or deposit goods therein or remove goods therefrom, except in presence of the bond officer. (3) The warehouse keeper shall, as and when required by the bond officer and at least once in six-months, conduct physical stock taking of the goods stored in the strong-room in presence of the bond officer, and demonstrate that- (i) the physical stock of specified goods in the strong room tallies with the stock on record; and (ii) the specified goods cleared from the strong-room are either lying as work-in-progress or have been utilized in the permitted manufacturing or other operations or have been exported as such or have been cleared as such in domestic market. (4) The warehouse keeper and the bond officer shall sign summary of stock taking, prepared in duplicate, and keep one copy each for their records. (5) Where a discrepancy is noticed during a stock taking conducted under these regulations, the bond officer shall take appropriate action under the Act.