Section Text
1[49. Storage of imported goods in warehouse pending clearance or removal.--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.]
1. Subs. by Act 7 of 2017, s. 102, for section 49 (w.e.f. 31-3-2017).