1. Appointment of Public warehouses under (Section 57): Assistant Commissioner or
Deputy Commissioner of customs may appoint public ware houses wherein dutiable goods may be deposited. 2. Appointment of private warehouses under (Section 58): Assistant commissioner or Deputy commissioner of customs may licence private warehouses where in dutiable goods imported may be deposited. Licences. to private warehouses are granted only if facilities for public ware houses are not available. 3. Permission for deposit of goods in a warehouse under (Section 69): On satisfying the provision required in respect of any goods, the proper officer may make an order permitting the deposit of goods in a ware house. 4. Warehousing bond: The importer of any goods permitted to enter the goods in a ware house and assessed to duty, shall execute a bond binding himself in a sum equal to twice the amount of duty assessed on such goods. 5. Period of warehousing (Section 61): Any warehoused goods may be left in the warehouse for a period of: (a) Five years in the case of Capital goods intended for use is any hundred percent export oriented undertaking. (b) Three years in the case of non-capital goods intended for use in any hundred per cent export-oriented undertaking. (c) One year in the case of other goods. 6. Control over warehoused goods: All ware housed goods are subject to the control of proper officer. Goods are to be removed from warehouse only with the permission of the proper officer. 7. Payment of rent and warehouse charges: The owner of any warehoused goods shall pay to the ware house keeper rent and ware house charges as per rates fixed under any law. If the are not paid within ten days from the due date, after notice to the owner of the warehouse goods and with the permission of the proper officer, the warehouse keeper can sell the goods to cover the dues.