Enumerate the circumstances under which goods are considered to have been removed improperly from a warehouse under the Customs Act.

(a) Enumerate the circumstances under which goods are considered to have been removed improperly from a warehouse under the Customs Act. Section 72 of the Customs Act, 1962 provides that in any of the following circumstances the goods shall be considered to have been removed improperly from a warehouse- (a) where any warehoused goods are removed from a warehouse in contravention of section 71 of the Customs Act; (b) where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted under section 61 to remain in a warehouse; (c) where any goods in respect of which a bond has been executed under section 59 and which have not been cleared for home consumption or export are not duly accounted for to the satisfaction of the proper officer.