Licensing of special warehouse.

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..... ,- (a) is a citizen of India or is an entity incorporated or registered under any law for the time being in force; (b) furnishes a solvency certificate from a scheduled bank for an amount as may be specified by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be: Provided that the condition of furnishing a solvency certificate shall not be applicable to an .....

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..... penalised for an offence under the Act, the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act, 1994 (32 of 1994) ; (d) he is of unsound mind and stands so declared by a competent Court; or (e) the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, is satisfied that- (i) the site or building of the proposed special warehouse is not .....

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