¹[SECTION 58A.

Licensing of special warehouses. -

(1) The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer.

(2) The Board may, by notification in the Official Gazette, specify the class of goods which shall be deposited in the special warehouse licensed under sub-section (1).]

Note :-

1. Section 58, 58A and 58B substituted for section 58 (w.e.f. 14-5-2016) by section 125 of the Finance Act, 2016 . Earlier section 58 was amended by section 5 of Act 55 of 1991 (w.e.f. 23-12-1991); by section 50 of Act 22 of 1995 (w.e.f. 26-5-1995) and by section 100 of Act 27 of 1999  (w.e.f. 11-5-1999). Section 58, before substitution by the Finance Act, 2016, stood as under:

“ 58. Licensing of private warehouses. - (1) At any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may license private warehouses wherein dutiable goods imported by or on behalf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited.

(2) The Assistant Commissioner of Customs or Deputy Commissioner of Customs may cancel a licence granted under sub-section (1) – 

(a) by giving one month's notice in writing to the licensee; or

(b) if the licensee has contravened any provision of this Act or the rules or regulations or committed breach of any of the conditions of the licence : 

Provided that before any licence is cancelled under clause (b), the licensee shall be given a reasonable opportunity of being heard.

(3) Pending an enquiry whether a licence granted under sub -section (1) should be cancelled under clause (b) of sub -section (2), the Assistant Commissioner of Customs or Deputy Commissioner of Customs may suspend the licence.”