, whether dutiable or not, entered for home consumption, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied
on the application of the
importer
that the
goods cannot be cleared within a reasonable time;| Previous |
Customs Act 1962
Clearance of imported goods and export goods
Section 49. Storage of imported goods in warehouse pending clearance
3[Where,––
(a) in the case of any
imported goods
, whether dutiable or not, entered for home consumption, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied
on the application of the
importer
that the
goods cannot be cleared within a reasonable time;
(b) in the case of any
imported
dutiable goods
, entered for warehousing, the Assistant Commissioner
of Customs or Deputy Commissioner of Customs is satisfied on the application of
the importer that the goods cannot be removed for
deposit in a
warehouse
within a reasonable time,
the goods may pending clearance or removal, as the case may be, be permitted to be stored in a public warehouse for a period not exceeding thirty days:
Provided that the provisions of
Chapter IX shall not apply to
goods
permitted to be stored in a public
warehouse under this section:
Provided further that the Principal Commissioner of Customs or Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.]
[helldodold[Where in the case of any imported goods,
whether dutiable or not, entered for home consumption, the Assistant
Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the
application of the importer that the goods cannot be cleared within a reasonable
time, the goods may, pending clearance, 1[be permitted to be
stored for a period not exceeding thirty days in a public warehouse]
[helldodold[be permitted to be stored in a public
warehouse]helldod] or in a private warehouse if facilities for deposit in a public
warehouse are not available; but such goods shall not be deemed to be
warehoused goods
for the purposes of this Act, and accordingly the provisions of Chapter IX
shall not apply to such goods.
2[Provided that the Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.]]helldod]
1. Substituted Vide Chapter IV of Finance bill 2013
2. Inserted Vide Chapter IV of Finance bill 2013
3. Substituted Vide Section 102 of Finance Act, 2017
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