Temporary Storage of Imported Goods in Public Warehouse Under Section 49 of Customs Act, 1962

Section 49 of the Customs Act, 1962, allows for the temporary storage of imported goods in a public warehouse if they cannot be cleared or removed within a reasonable time. This applies whether the goods are dutiable or not and whether they are entered for home consumption or warehousing. The Assistant or Deputy Commissioner of Customs must be satisfied with the importer's application for storage. The initial storage period is up to thirty days, with possible extensions granted by the Principal Commissioner or Commissioner of Customs for additional thirty-day periods. Chapter IX provisions do not apply to goods stored under this section.

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