60. Permission for deposit of goods in a warehouse.
- When the provisions of [section 59 [* * *] [ Substituted by Act 55 of 1991, Section 9, for " Section 59" (w.e.f. 23.12.1991).] have been complied with in respect of any goods, the proper officer may make an order permitting the deposit of the goods in a warehouse [* * *] [ The words " without payment of duty" omitted by Act 55 of 1991, Section 5 (w.e.f. 23.12.1991).].[Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
