chapter  XIII
Pages 13

It will be seen that the Executive have been given powers wide enough to meet any conceivable case. To begin with, the Treasury may by order specify any area as a place where bonded warehousing facilities can be granted. Then the Customs and Excise authorities may sanction any place within the area as bonded premises. They are not tied down to any minimum standard of security for buildings, or even to a building at all. On the other hand they have full powers to demand any structural security that they deem desirable in any particular case. They can also insist as a condition of granting their approval, that such matters as the accommodation for officials

employed shall be satisfactory. If it is thought that the revenue safety requires particular goods to be segregated in a warehouse, or that the stowage must be such that goods can be easily inspected, these precautions can be enforced. Finally, where the Legislature have prohibited the import of any article for home use for health or revenue reasons, for example, tobacco extracts, the law provides machinery in the warehousing system through which entrepot trade may pass unhindered.