Section 49 facility permits temporary storage of entered imported goods in public warehouses to avoid container and custodian charges. Importers unable to clear entered goods during the COVID-19 crisis may invoke the Section 49 facility to store imported goods in a public warehouse pending clearance or removal when the Deputy or Assistant Commissioner is satisfied that clearance cannot be effected within a reasonable time; this option is promoted to avoid container damage and custodian charges, may be granted for an initial storage period with a possible extension, and requires application by email to the Deputy Commissioner with specified contacts for assistance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 49 facility permits temporary storage of entered imported goods in public warehouses to avoid container and custodian charges.
Importers unable to clear entered goods during the COVID-19 crisis may invoke the Section 49 facility to store imported goods in a public warehouse pending clearance or removal when the Deputy or Assistant Commissioner is satisfied that clearance cannot be effected within a reasonable time; this option is promoted to avoid container damage and custodian charges, may be granted for an initial storage period with a possible extension, and requires application by email to the Deputy Commissioner with specified contacts for assistance.
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