Section 27C
Detention of goods where doubt exists
ActIn forceProvision 53 of 190
Section 27C
(1)
The proper officer may detain in a licensed warehouse or any other place deemed to be under excise 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 shall make a report to a senior officer of excise 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 of such goods.