Extension of warehousing period - CBEC's Customs Manual 2023 - Customs

10. Extension of warehousing period: 10.1 Section 61 of the Customs Act, 1962 provides that in the case of any goods referred to in this clause, the Principal Commissioner of Customs or Commissioner of Customs may, on sufficient cause being shown, extend the period for which the goods may remain in the warehouse, by not more than one year at a time.