RULE 173. Registered person of private warehouse to keep record of all entries into, operations in, and removals from his warehouse

Every registered person of a private warehouse shall maintain proper records 0£ all entries into, operations in, and removals of goods from his warehouse indicating among other particulars, the quantity; value, rate and amount of duty, marks and numbers, as the case may be, in regard to such receipts, manufacture or any other processing as are carried on the goods received including re-packing, storage, and the delivery of the goods.