Section 72: Duty of proprietor or occupier

72. Duty of proprietor or occupier The proprietor or occupier of every warehouse shall— (a) stack and arrange the goods in the warehouse in such manner that reasonable access to the goods for the purpose of examination of the packages may, at all times, be provided; (b) provide sufficient lights and accurate scales and weights for use by Customs; (c) find and provide all labour and materials required for the storing, examination, packing, marking, coopering, weighing and taking stock of the warehoused goods whenever the Director-General so desires; (d) pay the duty, excise duty and taxes due on all warehoused goods removed from his warehouse, except on goods removed by authority of the Director-General, and on all warehoused goods not produced to the officer on demand, unless such goods are otherwise accounted for the satisfaction of the DirectorGeneral. [S. 72 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994.] 73. — [S. 73 repealed by s. 12 (r) of Act 9 of 2015 w.e.f. 15 February 2016.]