Appointment of Public Warehouses:
At any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may appoint public warehouses wherein dutiable goods may be deposited. [Section 57]
It is incorrect to hold that reference to “public bonded warehouses” in this section is limited to only public bodies running a warehouse. There is nothing in this section which requires that only public bodies be appointed to run public warehouse. It only empowers the Assistant/Deputy Commissioner of Customs to appoint the public warehouse. This only means the warehouses where public may deposit goods without payment of duty. These public warehouses are situated within the city declared as warehousing station and is under the control of mainly Central Warehousing Corporation or the Municipal authorities of that City. The Act does not require that only warehouse owned by the Government or Government undertaking will be treated as public warehouses.