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Section 64 of the Customs Act - Owner's right to deal with warehoused goods

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Last Updated: 02-09-2026

[1][64. Owner's right to deal with warehoused goods. -

The owner of any warehoused goods may, after warehousing the same, -

(a)inspect the goods;

(b)deal with their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;

(c) sort the goods; or

(d) show the goods for sale.]

 

[1] Substituted by section 130 of the Finance Act, 2016 (28 of 2016) for section 64 (w.e.f. 14-5-2016) . Section 64, before substitution, stood as under:

"64. Owner's right to deal with warehoused goods. -With the sanction of the proper officer and on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same-

(a) inspect the goods

(b) separate damaged or deteriorated goods from the rest;

(c) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods;
(d) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods

(e) show the goods for sale; or

(f) take samples of goods without entry for home consumption, and if the proper officer so permits, without payment of duty on such samples."