https://www.taxtmi.com/circulars?id=71220 Imported air cargo delayed by Customs or statutory processes may be considered for storage under Section 49 of the Customs Act, 1962. Officers should promptly notify importers or authorised Customs Brokers of this facility, while Custodians must issue reminders where cargo remains uncleared and maintain communication records. Complete storage applications should ordinarily be processed within three working days, subject to necessary consultation and legal, operational, revenue, security and regulatory considerations. Detention or demurrage waiver certificates may be issued only where legally admissible, after verification, and must specify the relevant waiver period and process details. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 10:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71220 Imported air cargo delayed by Customs or statutory processes may be considered for storage under Section 49 of the Customs Act, 1962. Officers should promptly notify importers or authorised Customs Brokers of this facility, while Custodians must issue reminders where cargo remains uncleared and maintain communication records. Complete storage applications should ordinarily be processed within three working days, subject to necessary consultation and legal, operational, revenue, security and regulatory considerations. Detention or demurrage waiver certificates may be issued only where legally admissible, after verification, and must specify the relevant waiver period and process details. Circulars Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71220