Customs Act 1960 · 2020 Revised Edition · Part 6 · Warehousing
55. Detention of goods where doubt exists
Feedback & supportThe proper officer of customs may detain in a Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing any goods if the proper officer of customs is in doubt whether the goods are dutiable or not.
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;
In every such case, the proper officer of customs must immediately make a report to a senior officer of customs, who must, without undue delay, decide whether the goods are dutiable or not.
senior officer of customs
“senior officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs conferred with the powers of a senior officer of customs under section 5(3); and(e)any police officer having the powers of a senior officer of customs by virtue of section 7(a);
If any such goods are found not to be dutiable, no warehouse rent is payable in respect thereof.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;