Period for warehoused goods: differentiated retention rules and discretionary reduction for perishable goods under customs law

Retention of goods in warehouse is governed by differentiated rules: capital goods for export oriented or approved manufacturing warehouses may remain until clearance; other goods intended for such units may remain until consumption or clearance; all other goods are subject to a limited statutory retention period from the officer's warehouse order. Where goods are likely to deteriorate, the Principal Commissioner or Commissioner of Customs may reduce the retention period at their discretion.

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