|Licensing of transit godowns.
72A. (1) The Commissioner may, on application by the owner, license any premises, room or enclosed area as a transit godown for the deposit of goods imported in bulk entered in transit, and may refuse to issue a licence without assigning any reason, or, by notice in writing, revoke or refuse to renew a licence on the grounds stated in the notice.
(2) An application under subsection (1) shall be in such form and comply with such requirements as the Commissioner may, by notice in the Gazette, prescribe.
(3) A licence under this section shall be issued subject to the payment of such fee as the Commissioner may, by notice in the Gazette, prescribe.