SECTION 49.

Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time, the goods may, pending clearance, be permitted to bestored for a period not exceeding thirty days in a public warehouse [OLD - be permitted to be stored in a public warehouse], or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of this Act, and accordingly the provision of chapter nine shall not apply to such goods.

(ABOVE CHANGES VIDE THE FINANCE BILL, 2013)

(Please refer CUS CIR NO. 22/2004 DATE 03/03/2004)

(Please see Cus Cir No.36/2001 dt.15/06/2001)

Provided that the Commissioner of Customs may extend the period of storage for a furtherperiod not exceeding thirty days at a time.

(ABOVE PROVISO ADDED VIDE THE FINANCE BILL, 2013)