Customs warehousing relief under Section 49 must be sought before the competent authority when interim release is declined.

Section 49 of the Customs Act, 1962 permits the Assistant Collector to authorise storage of seized goods in a public or private warehouse while importability or customs duty liability is determined. Interim release of the consignment was declined, and the petitioner was directed to pursue the statutory warehousing remedy by proper application before the competent authority, particularly in light of continuing demurrage. The stay request was disposed of with liberty to seek such warehousing relief under the Act.

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Issues: Whether the petitioner was entitled to immediate release of the seized consignment, and whether the goods should instead be stored in a public or private warehouse pending further proceedings under Section 49 of the Customs Act, 1962.

Analysis: The prayer for release of the goods was declined at the interim stage. The order records that Section 49 of the Customs Act, 1962 empowers the Assistant Collector to permit storage of the goods in a public or private warehouse pending determination of their importability or liability to customs duty, and that such relief must be sought by a proper application before the competent authority. The petitioner was accordingly directed to pursue that statutory course in view of the demurrage being incurred.

Outcome: The request for interim release was not granted, and the stay prayer was disposed of with liberty to seek warehousing relief before the Assistant Collector under Section 49 of the Customs Act, 1962.

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