Restrictions on custody and removal of imported goods. 

SECTION 45.  

(1) 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 ¹[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.

(2)  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, -

(a)   shall keep a record of such goods and send a copy thereof to the proper officer;

(b)   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 ²[or in such manner as may be prescribed] .

³[(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 ⁴[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.]

Note :-

1. Substituted (w.e.f. 6-8-2014)by section 78 of Act 25 of 2014,  for “Commissioner of Customs”. Earlier words “Commissioner of Customs” were substituted (w.e.f. 26-5-1995) by section 50 of Act 22 of 1995, for the words “Collector of Customs”.

2. Inserted by section 75 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018). 

3. Inserted by section 58 (w.e.f. 26-5-1995) of Act 22 of 1995. 

4. Substituted by section 56 (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018), for “import manifest”.