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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs cargo must be moved to warehouses under section 49 during investigations to prevent container detention</h1> A customs circular addresses prolonged detention of imported cargo and containers at ports causing congestion and hardship to importers and container agents. The Board observed that customs authorities and the Directorate of Revenue Intelligence were detaining cargo along with containers during investigations, creating difficulties for other users. To resolve this issue, the Board decided that when long-term detention is necessary for investigation purposes, the cargo should be removed to customs warehouses under section 49 of the Customs Act, 1962, allowing containers to be released for use by agents and other importers. Commissioners must monitor detained containers and ensure unnecessary prolonged detention is avoided. A review report was required by September 30, 1995, justifying any detentions exceeding six months. This procedure was to be implemented immediately through departmental instructions.