Page 100 - ELT_1st September 2020_Vol 373_Part 5

N94 EXCISE LAW TIMES [ Vol. 373

(i) signage that prominently indicates that the site or building is a
customs bonded warehouse;
(ii) a computerized system for accounting of receipt, storage, op-
erations and removal of goods;
(iii) doors, windows and other building components of sturdy
construction;
(iv) a separate strong-room for keeping the specified warehoused
goods;
(v) facility for locking the warehouse and the strong-room by the
bond officer;
(vi) sufficient office space for bond officer;
(vii) adequate personnel, equipment and space for the examina-
tion of goods by officers of customs; and
(viii) such other facilities, equipment and personnel as are suffi-
cient to control access to the warehouse, provide secure storage of the
goods in it and ensure compliance to these regulations by officers of cus-
toms.
9. Strong-room. - (1) Except for the dutiable specified goods, no other
goods shall be stored in the strong-room.
(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 of-
ficer 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 ly-
ing as work-in-progress or have been utilized in the permitted manufac-
turing 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.
10. Conditions for transport of goods. - (1) Where the goods are
transported from the customs station of import to a warehouse or from one
warehouse to another warehouse or from the warehouse to a customs station for
export, the load compartment of the means of transport shall be securely sealed
with a one-time-lock :
Provided that the Principal Commissioner of Customs or Commissioner
of Customs, as the case may be, may having regard to the nature of goods or
manner of transport, permit transport of such goods without affixing the one-
time-lock.
(2) Where the goods to be warehoused are removed, from the customs

EXCISE LAW TIMES  1st September 2020  100