Section 79 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
79. Offences with respect to warehousing.
- If the owner by goods warehoused, by himself or by any person in his employ, or by any other person with his connivance commits any of the following offences, namely :(a)opens any of the locks or doors of the warehouse, which is required by these rules, or by any general or special order of the Excise Commissioner, to be locked or makes or obtains access into such a warehouse except in the presence of an officer acting in his duty as such; or(b)after the approval of a warehouse, makes any alteration therein or addition thereto without the previous consent of the Excise Commissioner; or(c)warehouses goods in, or removes goods from, a warehouse otherwise than as provided by these rules; or(d)privately removes or conceals any goods either before or after they are warehoused;
