67 Removal of goods from one warehouse to another | Knowledge Bank

Removal of goods from one warehouse to another.

Section 67

²[The owner of any warehoused goods may remove them from one warehouse to another, subject to such conditions as may be prescribed.]

Note :-

1. The words "without payment of duty" omitted (w.e.f. 23-12-1991)by section 5 of Act 55 of 1991.

2. Substituted by Finance Act, 2026 dated 01.02.2026

The owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another, ¹[* * *], subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.

shall be substituted by

The owner of any warehoused goods may remove them from one warehouse to another, subject to such conditions as may be prescribed.

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