1.

Owner’s right to deal with warehoused goods (Section 65 and 67): With the sanction
of the proper officer and on payment of the prescribed fees the owner of the goods may:
(a) Inspect the goods, separate the damaged goods from the rest,
(b) Deal with the goods and their containers for preservation, sale, export or disposal of
the goods.
(c) Take samples and show the goods for sale.
(d) Carry out manufacture and other operations in relation to the goods in a warehouse.
(e) Remove the goods from one warehouse to another.
Clearance of Warehoused goods for home consumption (Section 68)
The importer of any warehoused goods may, clear them for home consumption, if:
(a) Bill of entry for home consumption is presented.
(b) The import duty leviable on such goods and all penalties, rent, interest and other charges
are being paid.
(c) An order for clearance of goods for house consumption has been made by the proper
officer.
Clearance of warehoused goods for exportation (Section 69):
Any warehoused goods may be exported to a place outside India without payment of import duty
if:
(a) Bill of export or a shipping bill has been presented in respect of such goods.
(b) The export duty, Penalties, rent, interest and other charges payable in respect of such
goods have been paid.
(c) An order of clearance of such goods for exportation has been made by the proper officer.