Warehousing Ports Act, 1836, 25 of 1836 (Rep., Act 12 of 1873)

Section XXII. And it is hereby enacted, that if Goods lodged in a Private Warehouse shall be found to be deficient

Repealed or not in force · As amended up to 2026-08

XXII. And it is hereby enacted, that if Goods lodged in a Private Warehouse shall be found to be deficient at the time of delivery therefrom beyond the allowance for wastage prescribed in the Table annexed to Section XVIII. of this Act, the Owner or Consignee, or other Party who may have lodged the Goods in the Warehouse, shall, unless the deficiency be accounted for to the satisfaction of the Collector of Customs, forfeit to Government a sum equal to ten times the Duty chargeable on the quantity of Goods deficient; and if Goods be found to exceed the registered quantity, such excess unless similarly accounted for, shall be charged with ten times the ordinary Duty thereon; and when any penalty shall be incurred under this Section, the Goods shall not be removed until the same is paid.

Source: India Code