Request for an Extended Period of Warehousing under Section 61 of Customs Act, 1962 - Reference from Shipyards - Reg.

Extension of warehousing period: authority may grant extensions without upfront interest payment; demand raised and waiver decided on usage.

Chief Commissioners may grant warehousing extensions beyond three months for goods in good condition; only legally due interest is subject to action. Administrative practice allows raising demands without enforcing immediate collection, and waiver of interest for goods imported for specified end uses is considered after the goods are cleared and end-use conditions are satisfied.