Customs Act, 1962 › Chapter VII — Clearance of imported goods and export goods

Section 49. Storage of imported goods in warehouse pending clearance or removal

Customs Act, 1962

Bare Act

Clearance of Imported goods: Section 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:

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.

Judgments on Section 49

  • Union Of India vs M/S Raj Grow Impex Llp — Supreme Court of India, 17 Jun 2021. Goods imported in contravention of import restrictions notified under the FTDR Act, 1992 are liable to absolute confiscation under the Customs Act, 1962, and equity cannot aid importers who imported under the cover of…
  • N.K. Bapna vs Union Of India And Ors — Supreme Court of India, 14 May 1992. Clandestine removal of goods from a bonded warehouse without the permission of the proper officer amounts to 'smuggling' even after assessment of duty, because import is not complete until clearance from the warehouse…
  • Glamstone Cosmetics Pvt. Ltd. Thr… vs The Union Of India And Ors — Bombay High Court, 9 Mar 2026. Goods importable only subject to statutory conditions (such as CDSCO registration for cosmetics) become prohibited goods under Section 11 read with Section 125 of the Customs Act when imported without compliance, and…
  • M/S Bhagwan Corporation vs Commissioner Of Customs, Icd Patparganj — Delhi High Court, 9 Feb 2026. Section 125(1) of the Customs Act, 1962, employing the word 'may', confers a discretion rather than an absolute or vested right to redemption of confiscated goods—especially prohibited goods—and Article 226 cannot be…
  • Akshay Logistics vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 7 Jul 2025. Confiscation under section 111(j) fails unless the goods are established to have been removed from the warehouse after bonding without the proper officer's permission or in breach of its terms, and minor, rectified…
  • Elan Electronics India vs Commissioner, Customs-New Delhi — CESTAT, 4 Jan 2023. Where imported goods are re-exported without ever being cleared for home consumption, the amount deposited in the name of customs duty is not 'duty' but an unauthorisedly retained deposit, so the limitation of section…
  • M/S.Sai Lakshmi Engineering vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Customs Detention/Demurrage Waiver certificate under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is binding on the Service Provider but is only an eligibility certificate, and…
  • The Supreme Industries Limited Through… vs The Central Board Of Indirect Taxes And… — Bombay High Court, 8 Mar 2021. In case of repugnancy between a validly made subordinate legislation and a private contract, the contract must yield; a detention cum demurrage waiver certificate issued under Regulation 10(1)(l) of the SCMTR, 2018…
  • Shree Shyam Enterprises vs Union Of India & Ors — Delhi High Court, 20 Dec 2019. The prohibition in Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 on charging rent or demurrage on seized, detained or confiscated goods is 'subject to any other law for the time being in…
  • M/S.Unique Spices vs The Commissioner Of Customs — Madras High Court, 29 Jan 2019. Customs authorities cannot insist on verification of a Certificate of Origin in every ISFTA import—verification is permissible only where there is doubt regarding genuineness or on a random basis—and if the verification…
  • M/S Shri Lakshmi Steels vs Union Of India & Others — Punjab-Haryana High Court, 23 Dec 2016. Where non-prohibited imported goods are detained inordinately by DRI/Customs and the importer's declaration is ultimately vindicated, the importer cannot be burdened with detention or demurrage charges, which must be…
  • Pashupati Chemicals And… vs Asstt. Collr. Of Cus. — Calcutta High Court, 15 Dec 1992. Items not included in the Negative List of Imports are freely importable without a licence, and the Customs Authorities must follow the interpretation of the Import and Export Policy given by the Import & Export Control…
  • Trip Communication Pvt. Ltd vs Union Of India & Others — Delhi High Court, 28 Mar 2014. Demurrage/detention waiver under Regulation 6(1)(l) HCCAR, 2009 and the AAI Policy for Waiver must be harmoniously construed: an importer against whom fine, penalty, personal penalty and/or warning is imposed gets no…
  • Chairman, Board Of Trustees, C.P.T. vs M/S Arebee Star Maritime Agen.Pvt.L — Supreme Court of India, 5 Aug 2020. Once a Port Trust takes charge of goods and gives a receipt, liability for storage/demurrage falls on the importer, owner, consignee or their agent, and neither the passing of title nor endorsement of the bill of lading…