Customs Act, 1962 · Chapter IX: Warehousing
Section 71: Goods not to be taken out of warehouse except as provided by this Act
No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or [export], or for removal to another warehouse, or as otherwise provided by this Act.
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 71
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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…
- Sundaresh Bhatt, Liquidator of Abg Shipyard v. Central Board of Indirect Taxes and Customs