(2)The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,-(a)shall keep a record of such goods and send a copy thereof to the proper officer;(b)shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer [or in such manner as may be prescribed] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.].
