RULE 151. Offences with respect to warehousing

If the owner of goods warehoused, or the warehouse-keeper, by himself or by any person in his employ or with his connivance, commits any of the following offences, namely;-

(a) opens any of the locks or doors of a warehouse which is required by these rules, or by any general or special order of the Central Board of Excise and Customs or the Commissioner, to be locked or makes or obtaines access into such a warehouse except in the presence of an officer acting in his duty as such ; or

(b) after the approval of a warehouse, makes any alteration therein or addition thereto without the previous consent of the Commissioner or;

(c) warehouses goods in or, removes goods from, a warehouse otherwise than as provided by these rules; or

(d) privately removes or conceals any goods either before or after they are warehoused;

he shall be liable to a penalty which may extend to two thousand rupees and all goods warehoused, removed, or concealed in contravention of this rule shall be liable to confiscation.