Removal of goods from one warehouse to another [Section 67] :

Section 67 provides that the owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.

The entire emphasis here is on ensuring the proper receipt of the warehoused goods at the destination warehouse, so that there is no risk to revenue. The Board in exercise of the powers conferred by section 157 of the Customs Act, 1962 has made Warehoused Goods (Removal) Regulations, 1963 to govern the same.