If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped 4 [within 5 [thirty days]] from the date of the unloading thereof thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof:
Provided that —
(a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time;
(b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct.
Explanation.— In this section, ―arms‖ and ―ammunition‖ have the meanings respectively assigned to them in the Arms Act, 1959 (54 of 1959).
6 [49. Storage of imported goods in warehouse pending clearance or removal.—Where,––
(a) 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;
(b) in the case of any imported dutiable goods, entered for warehousing, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be removed for deposit in a warehouse within a reasonable time, the goods may pending clearance or removal, as the case may be, be permitted to be stored in a public warehouse for a period not exceeding thirty days:
Provided that the provisions of Chapter IX shall not apply to goods permitted to be stored in a public warehouse under this section:
1. Ins. by Act 22 of 1995, s. 59 (w.e.f. 26-5-1995).
2. Subs. by Act 23 of 2012, s. 124, for ―Provided further that‖ (w.e.f. 28-5-2012).
3. Subs. by Act 55 of 1991, s. 4, for ―two months‖ (w.e.f. 21-12-1991).
4. Subs. by Act 80 of 1985 s. 4, for ―within two months‖ (w.e.f. 27-12-1985).
5. Subs. by Act 55 of 1991, s. 4, for ―forty-five days‖ (w.e.f. 21-12-1991).
6. Subs. by Act 7 of 2017, s. 102, for section 49 (w.e.f. 31-3-2017).
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Provided further that the Principal Commissioner of Customs or Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.]
Clearance of export goods