30. Goods not to be returned to warehouse without permission

Without the written permission of the proper officer of customs having first been obtained —

all goods liable to customs duty or excise duty by an order made under section 10(1) of the Act on which the customs duty or excise duty has been paid shall not be stored in any Government warehouse or licensed warehouse; and

no dutiable goods, whether removed for export or otherwise, shall be returned to a Government warehouse or licensed warehouse.