RULE 228. Provision and maintenance of locks

-(1) Where any warehouse, room, place, vessel, or fitting belonging to any person registered to deal in excisable goods is by these Rules, or by any general or special order of the Central Board of Excise and Customs, or of the Commissioner, directed to be se- cured or locked, the registered person and, in the case of a public warehouse, the warehouse-keeper, shall, to the satisfaction of the proper officer, provide, affix, repair and renew all fastenings requisite for the purpose of enabling officers to affix locks thereto or otherwise to secure them.

(2) If the registered person or warehouse-keeper fails so to do, the proper officer may provide, affix, repair or renew the fastenings, and the expense thereof shall be paid on demand by the registered person or warehouse-keeper, as the case may be.

(3) All requisite locks or keys shall be provided by the Central Government at the expense of the Revenue.

(4) If any registered person or warehouse-keeper fails on demand to pay the expense of providing, affixing, repairing or renewing fastenings, as prescribed in sub-rule (2), or if any registered person or warehouse-keeper or his servant or workman, wilfully destroys or damages any such fastening, or any lock or key belonging thereto, or any lock label, or improperly obtains access into any warehouse, room, place, vessel, or fitting, or has any fastening, vessel, or fittings so constructed that the security intended to be obtained by any lock or fastening may be defeated, the registered person or warehouse-keeper shall be liable to a penalty which may extend to two thousand rupees.