Customs Act : Storage of imported goods in warehouse pending clearance. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Storage of imported goods in warehouse pending clearance.

49.Storage of imported goods in warehouse pending clearance. Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the [Assistant Commissiner 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, be permitted to be stored in a public warehouse, 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. Clearance of export goods