Section 81, The Customs Regu- Citation

Whenever in accordance with the provisions of thepreceding regulation or otherwise in accordance with the Customs laws an officer .refuses to permit any goods to be warehoused the warehousing entry shall be deemed void and the goods shall be deemed to be unentered and if they have been removed from a transit shed or other place of deposit they shall be returned thereto without delay by or at the · expense of the owner unless the Comptroller shall allow them to be entered for use within Sierra Leone forthwith.