Page 101 - ELT_1st September 2020_Vol 373_Part 5

2020 ] NOTIFICATIONS N95

station of import to a warehouse, the one-time-lock as per sub-regulation (1) shall
be affixed by the proper officer of customs.
(3) Where the warehoused goods are removed from the warehouse to
another warehouse, the one-time-lock as per sub-regulation (1) shall be affixed
by the licensee, in presence of the bond officer.
(4) Where the warehoused goods are removed, from the warehouse to
a customs station for export, the one-time-lock as per sub-regulation (1) shall be
affixed by the licensee, in presence of the bond officer.
11. Receipt of goods from customs station. - (1) A licensee shall not re-
ceive any goods or permit unloading of any goods at the warehouse except in the
presence of the bond officer.
(2) Upon the bond officer permitting the deposit of the goods received
from a customs station, the licensee shall, -
(i) verify the one-time-lock affixed by the proper officer at the cus-
toms station on the load compartment of the means of transport carrying
the goods to the warehouse;
(ii) inform the bond officer immediately if the one-time-lock is not
found intact, and refuse the unloading of the goods;
(iii) allow unloading, provided the one-time-lock is found intact,
and verify the quantity of goods received by reconciling with the bill of
entry for warehousing;
(iv) report any discrepancy in the quantity of goods immediately
to the bond officer;
(v) endorse the bill of entry for warehousing with the quantity of
goods received and retain a copy thereof;
(vi) acknowledge the receipt of the goods by endorsing the trans-
portation document presented by the carrier of the goods and retain a
copy thereof;
(vii) take into record the goods received; and
(viii) where the goods are dutiable specified goods, deposit the
goods received in the strong-room.
(3) Upon taking into record the goods received in the warehouse, the
licensee shall cause to be delivered an acknowledgement to the proper officer
referred to in sub-section (1) of section 60 of the Act and to the bond officer re-
garding the receipt of the goods in the warehouse.
12. Receipt of goods from another warehouse. - (1) A licensee shall
not receive any goods or permit unloading of any goods at the warehouse except
in the presence of the bond officer.
(2) Upon the bond officer permitting the deposit of the goods received
from another warehouse, the licensee shall, -
(i) verify the one-time-lock affixed on the load compartment of the
means of transport carrying the goods to the warehouse;
(ii) inform the bond officer immediately if the one-time-lock is not
found intact and refuse the unloading of the goods;

EXCISE LAW TIMES  1st September 2020  101