The Customs Act, 1962
67. REMOVAL OF GOODS FROM ONE WAREHOUSE TO ANOTHER. –
The owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another, 1[***] subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.
1. The words “without payment of duty” omitted by Act 55 of 1991, sec. 5 (w.e.f. 23-12-1991).