Prohibition on improper removal and penalty for such improper removal: 

Three methods of disposal have been prescribed for warehoused goods under section 67, 68 and 69. In addition, under section 64, the owner of the goods can take samples with or without payment of import duty. These are removals authorised by law and are termed as proper removals. As a corollary it follows that warehoused goods cannot be removed otherwise. Section 71 and Section 72 provide for such a prohibition and the penal action.