Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods17. State warehouse |
| (1) |
| (a) | Whenever any goods are taken to and secured in any State warehouse, the Commissioner may require rent to be paid for such period as the goods remain therein, at the rates fixed by rule. |
| (b) | Goods removed from the State warehouse shall be subject to the rate in force at the time of payment of the rent. |
| (2) | Any officer who has the custody of any goods in any State warehouse may refuse delivery thereof from such warehouse until he has been furnished with proof that— |
| (a) | the person claiming the goods is lawfully entitled to such goods; |
| (b) | all relevant provisions of this Act or any law relating to the importation or exportation or transit or coastwise carriage of goods have been complied with; |
| (c) | freight and other charges (including landing and wharfage charges) and rent due in respect of the goods have been paid. |
| (3) | The State or any officer shall in no case be liable in respect of any loss or diminution of or damage to any goods in a State warehouse or in respect of any loss or damage sustained by reason of wrong delivery of such goods. |
| (4) | If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Controller, and the person to whom such warrant or permission has been granted does not immediately remove the said goods from the warehouse, they may, notwithstanding any other provisions of this Act, be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act. |