Page 102 - ELT_1st September 2020_Vol 373_Part 5

N96 EXCISE LAW TIMES [ Vol. 373

(iii) allow unloading, provided the one-time-lock is found intact,
and verify the quantity of goods received by reconciling with, -
(a) in case of goods received from a unit operating under
section 65 of the Act, the Form appended to these regulations;
(b) in case of goods received from a warehouse not operat-
ing under section 65 of the Act, the Form as prescribed under the
Warehoused Goods (Removal) Regulations, 2016.
(iv) report any discrepancy in the quantity of the goods immedi-
ately to the bond officer;
(v) endorse the Form for transfer of goods from a warehouse with
quantity 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 specified goods, deposit the goods re-
ceived in the strong-room.
(3) The licensee upon taking into record the goods received in the
warehouse, shall cause to be delivered, copies of the retained documents to the
bond officer and to the warehouse keeper of the warehouse from where the
goods have been received.
13. Receipt of domestically procured goods. - (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 receipt and deposit of the domes-
tically procured goods, the licensee shall take into record the goods received.
14. Transfer of goods from a warehouse. - (1) A licensee shall not al-
low the transfer of warehoused goods to another warehouse or to a customs sta-
tion for export without the permission of the bond officer on the form for transfer
of goods from a warehouse.
(2) Upon the bond officer permitting the removal of the goods from the
warehouse, the licensee shall, in the presence of the bond officer, -
(i) allow removal of the goods and their loading onto the means of
transport;
(ii) affix a one-time-lock to the means of transport;
(iii) endorse the number of the one-time-lock on the form and re-
tain a copy thereof;
(iv) endorse the number of the one-time-lock on the transport
document and retain a copy thereof;
(v) take into record the removal of the goods; and
(vi) hand-over copy of the retained documents to the bond officer.
15. Removal of resultant goods for home consumption. - (1) A licen-
see may remove the resultant goods from the warehouse for home consumption :
Provided that a bill of entry for home consumption has been filed in re-
spect of the warehoused goods contained in so much of the resultant goods and

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