Period for which goods may remain warehoused

Warehousing period limits: category-based durations for capital goods, consumables and others, with authority to shorten for perishable goods.

Section 61 prescribes that capital goods for use in hundred percent export-oriented undertakings, electronic hardware or software technology park units, or warehouses permitted for manufacture remain until clearance; other goods intended for use in such units remain until consumption or clearance; and all other goods remain until one year from the proper officer's order. The Principal Commissioner or Commissioner of Customs may shorten these periods where goods are likely to deteriorate.