45. Restrictions on custody and removal of imported goods
Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the [Principal Commissioner of Customs or Commissioner of Customs] until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII.
The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,—
shall keep a record of such goods and send a copy thereof to the proper officer;
shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer [or in such manner as may be prescribed].
[(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an [arrival manifest or import manifest] or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.]
Amendment notes (4)
- Subs w.e.f. 6-8-2014 . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
- Ins w.e.f. 28-3-2018 . Ins. by Act 13 of 2018, s. 75 (w.e.f. 28-3-2018).
- Ins w.e.f. 26-5-1995 . Ins. by Act 22 of 1995, s. 58 (w.e.f. 26-5-1995).
- Subs w.e.f. 28-3-2018 . Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).