59. Licensed warehouses

Terms defined in s 2

• Controller

  Controller

  Defined · s 2

  "Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;

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• goods

  goods

  Defined · s 2

  "goods" includes animals, birds, fish, plants and all kinds of movable property;

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• licensed warehouse

  licensed warehouse

  Defined · s 2

  "licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 59;

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• officer of excise

  officer of excise

  Defined · s 2

  "officer of excise" means any officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;

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• proper officer of excise

  proper officer of excise

  Defined · s 2

  "proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;

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• senior officer of excise

  senior officer of excise

  Defined · s 2

  "senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;

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• warehouse

  warehouse

  Defined · s 2

  "warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.

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