Section Text
48. Procedure in case of goods not cleared, warehoused, or transhipped within 1[thirty days]
after unloading.--If any goods brought into India from a place outside India are not cleared for home
consumption or warehoused or transhipped 2[within 3[thirty days]] from the date of the unloading thereof
thereof at a customs station or within such further time as the proper officer may allow or if the title to
any imported goods is relinquished, such goods may, after notice to the importer and with the permission
of the proper officer be sold by the person having the custody thereof:
Provided that --
(a) animals, perishable goods and hazardous goods, may, with the permission of the proper
officer, be sold at any time;
(b) arms and ammunition may be sold at such time and place and in such manner as the Central
Government may direct.
Explanation.-- In this section, "arms" and "ammunition" have the meanings respectively assigned to
them in the Arms Act, 1959 (54 of 1959).
1. Subs. by Act 55 of 1991, s. 4, for "two months" (w.e.f. 21-12-1991).
2. Subs. by Act 80 of 1985 s. 4, for "within two months" (w.e.f. 27-12-1985).
3. Subs. by Act 55 of 1991, s. 4, for "forty-five days" (w.e.f. 21-12-1991).