(10)The Commissioner may specify the documents to be produced by the exporter upon entry for exportation in respect of any goods so exported or any class or kind of those goods or any such goods exported in circumstances or to a destination specified by him. (Added A.5/1991.) PART IV DUTY WAREHOUSE — STORAGE AND MANUFACTURE OF GOODS IN DUTY WAREHOUSE Duty warehouse. 17. (1) The Commissioner may license duty warehouses established at any place appointed for that purpose under this Act, and approved by him for the storage of such dutiable imported or such dutiable locally produced goods or for the manufacture of such dutiable goods from such imported or such locally produced materials or such imported and such locally produced materials as he may approve in respect of each such warehouse. (2) Such duty warehouses may be licensed either for the storage of dutiable goods or for the manufacture of dutiable goods, but the Commissioner may license a duty storage warehouse and a duty manufacturing warehouse on the same premises provided they are separated in a manner approved by him. (3) The controller may, in addition to any lock used by a licensee, cause any duty warehouse to be locked with a Government lock for such period as he deems fit, and no person shall remove or break such lock or enter such warehouse or remove any goods therefrom while it is so locked without the permission of the controller. (4) The controller may at any time take stock of the goods in any duty warehouse and duty shall, subject to section 18(8), forthwith be paid upon any deficiency. (5) If the stock is found to be greater than the quantity which should be in such duty warehouse, the excess shall, subject to section 75(19) be debited to stock and the duty thereon paid on entry for home consumption. (6) The Government or any officer shall in no case be liable for any loss or damage of whatever nature to any goods in a duty warehouse or for any loss or damage sustained by reason of any wrong delivery of such goods unless it is shown that such loss or damage was caused by the recklessness or wilful misconduct of such officer. (7) In addition to any liability for duty incurred by any person under this Act, the licensee of a duty warehouse shall, subject to subsection (8), be liable for the duty on all goods stored or manufactured in such warehouse from the time of their receipt into such warehouse or the time of their manufacture in such warehouse, as the case may be. (8) Subject to subsection (9), any liability for duty under subsection (7) shall cease when it is proved to the satisfaction of the Commissioner by the licensee concerned that the