Section 49 - Storage of imported goods in warehouse pending clearance or removal. - Customs Act, 1962

4 [ Storage of imported goods in warehouse pending clearance or removal. 49. 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.] --------------------------------------------- Notes:- 1. Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013 , before it was read as:- be permitted to be stored in a public warehouse 2. Inserted vide Finance Act, 2013 w.e.f. 10th May, 2013 3. Inserted vide THE FINANCE (No. 2) ACT, 2014 4. Substitu ted vide The Finance Act 2017. before it was read as, SECTION 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 or Deputy 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, 1 [be permitted to be stored for a period not exceeding thirty days 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. 2 [ Provided that the 3 [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.]