RULE 145. Period for which goods may remain warehoused

Any goods warehoused may be left in the warehouse in which they are deposited, or in any warehouse to which such goods, may in manner hereinafter provided, be removed, till the expiry of three years, from the date on which such goods were first warehoused. The owner of any such goods remaining in a warehouse on the expiry of such period shall clear the same either for home consumption after payment of duty in the manner provided in rule 157, or for exportation in bond in the manner laid down in rule 13 or rule 14:

provided that in the case of tobacco this rule shall have effect as if for the words "three years" the words "two years" were substituted:

provided further that if the goods (other than tobacco) have not deteriorated and the Commissioner on sufficient cause being shown is satisfied about the condition of the goods and the genuineness of the reasons advanced for claiming extension, he may -

(a) permit such goods to remain in any warehouse for a further period not exceeding one year, in extension of the period of three years referred to in this rule;

(b) permit such goods to remain warehoused in such warehouse for a further period not exceeding one year, in addition to the extension granted under clause (a) of this proviso,and where any such goods are not likely to deteriorate, the Central Board of Excise and Customs may on application permit the goods to remain for such extended period as it may specify, if it is satisfied that the period allowed by the Commissioner under the aforesaid proviso is inadequate under the circumstances of the case:

Provided also that in the case of tobacco if the good and on sufficient cause being shown, the Commissioner about the condition of the goods and the genuineness of the claiming extension, -

(a) permit such goods to remain in any warehouse exceeding one year, beyond the period of two rules;

(b) in the case of flue-cured tobacco, permit such housed in such warehouse for such further period by him in addition to the extension granted under clause (a) of this proviso :

Provided further that if the said period of three year as the may be or such extended period as may have been allowed under the aforesaid provisos to this rule expires at any time during which the Central Government have imposed quantitative restrictions on the clearance of excisable goods from a warehouse for home consumption, the restriction on removal of goods laid down in sub-rule (3) of rule 224 shall apply to the clearance of such goods in the same manner and to the same extent as they apply to all other goods warehouse, and any quantity of such goods remaining uncleared at the end of the period of restriction shall be cleared on the day immediately expiry of such period and where any such goods are not 1 Central Board of Excise and Customs may, on application remain for such extended period as it may specify if it is s allowed by the Commissioner under the aforesaid pr under the circumstances of the case.