51.—(1) The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the licensee) and when granted suspend or withdraw any licence for warehousing goods liable to duty in a place or places specified in that licence.
(2) Any such licence is for such period and subject to such conditions as the Director‑General may in each case specify in the licence.
(3) A senior officer of customs, or any officer of customs deputed by a senior officer of customs for the purpose, has at all times access to any licensed warehouse.
(4) If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of the warehouse is —
(a)
in the absence of proof to the contrary, presumed to have illegally removed the goods; and
(b)
without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient.
(5) If, it is shown to the Director‑General’s satisfaction that the deficiency has been caused by theft or by unavoidable leakage, breakage or other accident, or by evaporation, the Director‑General may remit the whole or any part of the duty leviable on the goods found deficient.