Custom Act, 1962
48.
Procedure in Case of Goods not Cleared, Warehoused, or Transshipped within 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 within thirty days from the date
of the unloading 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).