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Customs Order, 2006 · s 64

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s 64Licensing of inland clearance depot

( 1)

The Controller may, on payment of the prescribed fee, grant a licence to operate an inland clearance depot to any person, in this section referred to as the licensee, and when granted, may suspend or withdraw such licence.

(2)

Any such licence shall be for such period and subject to such conditions as the Controller in each case may specify in the licence.

(3)

The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Controller.

(4)

If it appears at any time that in any inland clearance depot there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such inland clearance depot shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Order, be liable to pay to the proper officer of customs the customs duty leviable on the goods found deficient:

Provided that if it is shown to the satisfaction of the Controller that such deficiency has been caused by any leakage, breakage or other unavoidable accident, the Controller may remit the whole or any part of the customs duty leviable on the goods found deficient.