1[(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 appropriate 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.]
Footnotes in the official text
- 1.Subs. by Act 28 of 2016, s. 127, for s. 60 (w.e.f. 14-5-2016).
- 2.Ins. by Act 13 of 2018, s. 82 (w.e.f. 28-3-2018).