law: Custom Act, 1962 
  45.
  
  Restrictions on Custody and Removal of Imported Goods. – 
  (1)
  
  Save as otherwise provided in any law for the time being in force, all imported
  
  goods unloaded in a customs area shall remain in the custody of such person as
  
  may be approved by the Commissioner of Customs until they are cleared for home
  
  consumption or are warehoused or are transhipped in accordance with the
  
  provisions of Chapter VIII.
  (2)
  
  The person having custody of any imported goods in a customs area, whether
  
  under the provisions of sub-section (1) or under any law for the time being in
  
  force, 
  (a) shall keep a record of such goods and send a copy thereof to the
  
  proper officer;
  (b) shall not permit such goods to be removed from the customs area or
  
  otherwise dealt with, except under and in accordance with the permission in
  
  writing of the proper officer.
  (3)
  
  Notwithstanding anything contained in any law for the time being in force, if
  
  any imported goods are pilfered after unloading thereof in a customs area while
  
  in the custody of a person referred to in sub-section (1), that person shall be
  
  liable to pay duty on such goods at the rate prevailing on the date of delivery
  
  of an import manifest or, as the case may be, an import report to the proper
  
  officer under section 30 for the arrival of the conveyance in which the said
  
  goods were carried.