law: Custom Act, 1962 
  73.
  
  Cancellation and Return of Warehousing Bond. – 
  When
  
  the whole of the goods covered by any bond executed under section 59 have been
  
  cleared for home consumption or exported or are otherwise duly accounted for,
  
  and when all amounts due on account of such goods have been paid, the proper
  
  officer shall cancel the bond as discharged in full, and shall on demand
  
  deliver it, so cancelled, to the person who has executed or is entitled to
  
  receive it.