|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|70. Export goods stored at risk of owner.|
|Short-shipment of non-bonded goods.||Goods liable to export duty.|
|Export goods stored at risk of owner.||70. Where goods are, with the permission of the proper officer, stored in a transit shed or a customs area pending exportation or transhipment or while in transit, then -
(a) they shall be subject to such rent and other charges as may be prescribed; and
(b) notwithstanding section 13, they shall be so stored at the risk of the owner.