Permission for removal of goods for deposit in warehouse - CBEC's Customs Manual 2023 - Customs

8. Permission for removal of goods for deposit in warehouse. 8.1 Section 60 of the Customs Act, 1962 provides that when the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse. Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. 8.2 Where an order is made under sub-section (1), the goods shall be deposited in a warehouse in such manner as may be prescribed.