RULE 144. Goods not to be taken out of warehouse except as provided by these rules

No goods shall be removed from any warehouse except as on payment of duty or, where so permitted by the Central Government by notification in this behalf, for removal to another warehouse or for export, from India and on presentation of the written application prescribed in rule 158 or in rule 185, as the case maybe.

Owner of goods max take samples. -Provided that, subject to such conditions and limitations as the Commissioner may impose, the owner may remove - samples sufficient to enable him to conduct his business. Such samples shall be duly ticketed and certified by an officer and shall be entered in the warehouse register and included in the total quantity of such goods liable to duty when an account of the stock in the warehouse is taken as prescribed in rule 223A and duty shall be levied thereon when such account is taken and not at the time of removal of the samples from the warehouse.