Restrictions on custody and removal of imported goods

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..... custody of such person as may be approved by the 1 [Principal Commissioner of Customs or] Commissioner of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time .....

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..... val of the conveyance in which the said goods were carried. ********************* Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014 2. Substituted vide THE FINANCE ACT, 2018 , before it was read as, import manifest 3. Inserted vide THE FINANCE ACT, 201 .....

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