law: Custom Act, 1962 
  72.
  
  Goods Improperly Removed from Warehouse, Etc. – 
  (1)
  
  In any of the following cases, that is to say, - 
  (a) where any warehoused goods are removed from a warehouse in
  
  contravention of section 71;
  (b) where any warehoused goods have not been removed from a warehouse at
  
  the expiration of the period during which such goods are permitted under
  
  section 61 to remain in a warehouse;
  (c) where any warehoused goods have been taken under section 64 as samples
  
  without payment of duty;
  (d) where any goods in respect of which a bond has been executed under
  
  section 59 and which have not been cleared for home consumption or exportation
  
  are not duly accounted for to the satisfaction of the proper officer, the proper
  
  officer may demand, and the owner of such goods shall forthwith pay, the full
  
  amount of duty chargeable on account of such goods together with all penalties,
  
  rent, interest and other charges payable in respect of such goods.
  (2)
  
  If any owner fails to pay any amount demanded under sub-section (1), the proper
  
  officer may, without prejudice to any other remedy, cause to be detained and
  
  sold, after notice to the owner (any transfer of the goods notwithstanding)
  
  such sufficient portion of his goods, if any, in the warehouse, as the said
  
  officer may select.