Period for which goods may remain warehoused - CBEC's Customs Manual 2023 - Customs

9. Period for which goods may remain warehoused: 9.1 As per section 61 of the Customs Act, 1962 , (1) Any warehoused goods may remain in the warehouse in which they are deposited or in any warehouse to which they may be removed, (a) in the case of capital goods intended for use in any hundred per cent export-oriented undertaking or electronic hardware technology park unit or software technology park unit or any warehouse wherein manufacture, or other operations have been permitted under section 65 , till their clearance from the warehouse; (b) in the case of goods other than capital goods intended for use in any hundred per cent. export oriented undertaking or electronic hardware technology park unit or software technology park unit or any warehouse wherein manufacture, or other operations have been permitted under section 65 , till their consumption or clearance from the warehouse; and (c) in the case of any other goods, till the expiry of one year from the date on which the proper officer has made an order under sub-section (1) of section 60 Provided further that where such goods are likely to deteriorate, the period referred to in the first proviso may be reduced by the Principal Commissioner of Customs or Commissioner of Customs to such shorter period as he may deem fit.