Owner's right to deal with warehoused goods.

¹ [SECTION 64 . The owner of any warehoused goods may, after warehousing the same,––

(a) inspect the goods;

(b) deal with their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;.

(c) sort the goods; or

(d) show the goods for sale.

Note :-

1. Substituted by section 130 of the Finance Act, 2016 (28 of 2016) for section 64 (w.e.f. 14-5-2016) . Section 64, before substitution, stood as under:

"64. Owner's right to deal with warehoused goods.—With the sanction of the proper officer and on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same—

(a) inspect the goods;

(b) separate damaged or deteriorated goods from the rest;

(c) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods;

(d) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods;

(e) show the goods for sale; or

(f) take samples of goods without entry for home consumption, and if the proper officer so permits, without payment of duty on such samples."