The Customs Act, 1962
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.
