Provisions of section 49 of Customs Act, 1962 relating to ‘Warehousing without warehousing :

Where in the case of any imported goods ,whether dutiable or not ,are entered for home consumption but the importer is unable to clear the goods , then he may apply to AC/DC for permitting the goods to be deposited in a Public Warehouse for a period not exceeding 30 days ,or in a Private Warehouse ,if facilities for deposit in a Public Warehouse are not available. However , such goods shall not be deemed to be warehoused goods for the purpose of this act ,and accordingly the provisions of Warehousing shall not apply to such goods deposited.

Extension of period of deposit of goods for another 30 days at a time allowed, if so permitted by the Principal Commissioner or Commissioner of customs