Section 69
Detention of goods where doubt exists
ActIn forceProvision 108 of 294
Section 69
(1)
The proper officer of customs may detain in a customs warehouse or any other place deemed to be under customs control any goods if he is in doubt whether such goods are dutiable or not, or 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.