Section 60

The Controller may, on payment of the prescribed fee, grant a licence to any person, in this section referred to as the licensee, for warehousing goods liable to customs duties in a place or places specified in such licence.

Any such licence shall be for such period and subject to such conditions as the

Controller in each case may specify in the licence and may at any time be withdrawn by the

Controller.

A senior officer of customs, or any officer of customs authorised by him for the purpose, shall at all times have access to any licensed warehouse.

If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Order, be liable to pay to the proper officer of customs the duty leviable on the goods found deficient:

Provided that if it is shown to the satisfaction of the Controller that such deficiency has been caused by any leakage, breakage or other unavoidable accident, the Controller may remit the whole or any part of the customs duty leviable on the goods found deficient.