Section 63

A warehouse deposit receipt shall be issued by the proper officer of excise for all dutiable goods deposited in an excise warehouse:

Provided that in the case of dutiable goods imported by land, no such receipt shall be issued except at the request of the importer or his agent.

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BLUV as of 8th August 2018

Where the warehouse deposit receipt is lost, a copy of such receipt duly certified by the proper officer of excise shall be supplied to the owner of the dutiable goods or his agent on delivery of an indemnity bond approved by a senior officer of excise and delivered to him at the excise office, securing the Government against any claim for loss owing to wrong delivery of the goods deposited.

The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof supplied under subsection (2) shall be deemed, for the purposes of this

Order, to be the owner of the goods deposited, and delivery to the holder or endorsee, or the agent of the holder or endorsee, of such warehouse deposit receipt or certified copy thereof shall be a good and lawful delivery.

Power to open and examine packages.