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Permission for deposit of goods in a warehouse.

1[“60. (1) When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse.]

 2[Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through approp selection criteria.]

(2) Where an order is made under sub-section (1), the goods shall be deposited in a warehouse in such manner as may be prescribed.

Note :-

1. Substituted for section 60 (w.e.f. 14-5-2016) by section 127 of the Finance Act, 2016 (28 of 2016). Earlier section 60 was amended by Act 55 of 1991, sec. 5 and sec. 6 (w.e.f. 23-12-1991) and by Act 32 of 1994, sec. 60(5) (w.e.f. 13-5-1994). Section 60, before substitution by the Finance Act, 2016, stood as under:

"60. Permission for deposit of goods in a warehouse.—When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting the deposit of the goods in a warehouse."

2. Inserted by section 82 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018).