Custom Act, 1962
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 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, 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