- At any warehousing station, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [[ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22

of 1995, Section 50 (w.e.f. 26.5.1995).]] may appoint public warehouses wherein dutiable goods may be deposited [* * *] [ The words " without payment of duty " omitted by Act 55 of 1991, Section 5 (w.e.f. 23.12.1991).].