Repealed or not in force · As amended up to 2026-08
XIII. And it is hereby enacted, that a Register shall be kept of all Bonds entered into for Customs Duties on Goods Warehoused as aforesaid, and entry shall be made in the said Register of all particulars prescribed in the preceding Section of this Act, as to be noted on the Bond, and when the Register shall show that the entire quantity of the Goods covered by any Bond has been withdrawn from Warehouse either through importation and the payment of Duties, or through re-exportation by Sea and payment of the reserve Duties upon such re-export, it shall then be competent to, and be the duty of, the Collector of Customs to cancel the Bond as discharged in full, and to deliver it so cancelled to the Parties who shall have executed, or who shall be authorized to receive the same.
Source: India Code