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of <h1>Finance Bill 2017: Clause 101 amends Customs Act, section 49, allowing warehouse storage for imported goods pending clearance.</h1> Clause 101 of the Finance Bill, 2017 proposes a substitution for section 49 of the Customs Act, allowing imported goods to be stored in a public warehouse pending clearance or removal. This applies when the Assistant or Deputy Commissioner of Customs is satisfied that the goods cannot be cleared or removed within a reasonable time. Storage is permitted for up to thirty days, with possible extensions by the Principal Commissioner or Commissioner of Customs for additional periods not exceeding thirty days each. The provisions of Chapter IX do not apply to goods stored under this section.
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