Customs Order, 2006 · s 66

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s 66Detention of goods where doubt exists

(1)

The proper officer of customs may detain in a customs warehouse, customs office or any other place deemed under this Order to be under customs control any goods if he is in doubt whether such goods are dutiable or not or for any other reason.

(2)

In every such case, the proper officer of customs shall forthwith make a report to a senior officer of customs who shall, without undue delay, decide whether such goods are dutiable or not.

(3)

If any such goods are found not to be dutiable, no warehouse rent, handling or other charges shall be payable in respect thereof.

(4)

The proper officer of customs may, subject to such conditions as he thinks fit, permit the deposit of any such goods in a customs warehouse.