Repealed or not in force · As amended up to 2026-08
XXIV. And it is hereby enacted, that when Goods shall be received into Warehouse, or shall be removed therefrom, the Packages shall be stamped with a conspicuous seal or stamp containing the words—
| Warehoused and Duty Bonded. |
| --- |
| or |
| Delivered for Exportation. |
| or |
| Removed for Importation. |
accordingly as the Goods may be received or removed for one or other purpose; and any person who shall remove or efface a stamp or seal affixed by an Officer of Customs, or who shall change the outer cover of any package so marked, or change the contents thereof while Goods are in Warehouse, without giving notice and obtaining permission of the Collector of Customs, shall for every such offence forfeit the sum of Five Hundred Rupees upon conviction before a Magistrate or Justice of Peace of the place. Provided however, that the Owners and Consignees of Goods shall be at liberty to take out samples of their Goods of such limited quantity as shall be deemed by the Collector of Customs, reasonable and proper.
Source: India Code