Control over warehoused goods [Section 62]:

Warehouse popularly called “bonded” warehouse has always been subjected to double lock. One of the locks was that of the owner of the warehouse-the custodian of the cargo and the second was that of customs department. This symbolically epitomized the customs control over the warehoused goods. This power has been placed on a statutory footing under section 62 of the Customs Act which provides as follows:

(1) All warehoused goods shall be subject to the control of the proper officer;

(2) No person shall enter a warehouse or remove any goods there from without the permission of the proper officer;

(3) The proper officer may cause any warehouse to be locked with the lock of the customs department and no person shall remove or break such lock.

(4) The proper officer shall have access to every part of a warehouse and power to examine the goods therein.