Delegation of power to extend customs retention periods allows one-year additional extensions subject to prescribed limits. The Central Government directs that powers of the Central Board under the first proviso to section 61 of the Customs Act to extend retention or clearance periods are exercisable by the Principal Commissioner of Customs or Commissioner of Customs, subject to a maximum extension of one year beyond the baseline retention period-four years for non-consumable stores and two years for the goods referred to in clause (b).
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Provisions expressly mentioned in the judgment/order text.
Delegation of power to extend customs retention periods allows one-year additional extensions subject to prescribed limits.
The Central Government directs that powers of the Central Board under the first proviso to section 61 of the Customs Act to extend retention or clearance periods are exercisable by the Principal Commissioner of Customs or Commissioner of Customs, subject to a maximum extension of one year beyond the baseline retention period-four years for non-consumable stores and two years for the goods referred to in clause (b).
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