Customs Act, 1962 · Chapter IX: Warehousing
Section 67: Removal of goods from one warehouse to another
The owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another, *** subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 67
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M/s. Bisco Limited v. Commissioner of Customs and Central Excise
The appellant had imported second hand steel mill machinery and parts covered by three transit bonds totalling 595 cases. The officials of the Preventive Branch of the Commissionerate searched the industrial premises of…