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(1) A warehouse keeper shall keep at the warehouse books, records, and documents in relation to the goods in bonded warehouse in the form and manner approved by the Commissioner-General.

(2) The warehouse keeper shall make available the books, records, and documents for inspection at all times by a proper officer and allow the proper officer to take an abstract from the books, records or documents.

(3) The Commissioner-General may revoke a licence granted in respect of a private bonded warehouse where the warehouse keeper fails to

(a) keep the books, records, and documents in the manner approved by the Commissioner-General; or

(b) produce the books, records and documents when required by a proper officer.