Clause 11

The Comptroller may, in his absolute discretion, on payment of such fees as may be prescribed, grant a licence to any person (hereinafter referred to as the “licensee”) to sell goods to tourists free of duty in such premises as may be designated in the licence.(2) Any such licence shall be for such period and subject to such conditions as may be specified in the licence.(3) A senior officer of customs, or any officer of customs deputed by him for the purpose, shall at all times have access to any such licensed premises for the purpose of checking accounts and records and for such other purpose as may be deemed necessary.(4) The licensee shall, for the proper conduct of his business, furnish such security as may be required by the Comptroller.(5) Any licence granted under subsection (1) of this section may in the absolute discretion of the Comptroller be suspended or withdrawn at any time.(6) The licensee shall not be entitled to any compensation for such suspension or withdrawal or for the surrender of any such licence, but the Comptroller may, in his absolute discretion, allow a refund of one-twelfth of the amount of the licence fee for each complete month in respect of which the licence would have remained valid had it not been suspended, withdrawn or surrendered.Drawback on goods sold to tourists72B. The Comptroller may allow a drawback to a licensee of the duty paid on goods which a senior officer of customs is satisfied have been sold to a tourist: Provided that no such drawback shall be allowed unless a claim is made in the prescribed form within six months from the date of such sale.”.