Storage of imported goods in warehouse pending clearance [Section 49]:

Where due to some genuine difficulty, the importer is unable to clear the goods for home consumption within the stipulated time, the goods may be deposited in a warehouse, public or private, without double duty bond. While the goods can be stored for unlimited time in a private warehouse they can be stored for a maximum period of thirty days in a public warehouse under this section. However, the Principal Commissioner/Commissioner of Customs may extend such period of storage for further 30 days at a time.

This facility is available irrespective of whether the goods are dutiable or not. This is another instance of warehousing without warehousing. However, in this case the warehouse ma y be public or private. Such warehousing will not be covered under Chapter IX of the Act.