Accountal of goods in a warehouse:

The registered person of the warehouse shall maintain a register showing all entries in to and removals of the goods from his warehouse and shall indicate the value, quantity of the goods removed, their marks and numbers as well as the rate of duty and amount of duty involved. The processes carried out on the warehoused goods, if any, shall also be recorded.

The first and last pages of the register should be pre-authenticated by the owner of the warehouse or his authorised agent.