Sections 48 and 49 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 48 allows imported goods to be sold if they are not cleared for home consumption, warehoused or transhipped within thirty days of unloading, or if the title is relinquished. Section 49 lets the importer apply to store goods in a public warehouse for up to thirty days when they cannot be cleared or removed to a warehouse within a reasonable time.
This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022. Later Finance Acts must be checked for changes to these sections before you act on them.
Goods brought into India that are not cleared, warehoused or transhipped within thirty days of unloading at a customs station, or within any further time the proper officer allows, or whose title is relinquished, may be sold by the custodian after notice to the importer and with the proper officer's permission. Animals, perishable goods and hazardous goods may be sold at any time with permission. Under section 49, goods that cannot be cleared within a reasonable time can be stored in a public warehouse for up to thirty days, extendable by thirty days at a time.
Section 48: sale of uncleared goods
The trigger
If any goods brought into India from a place outside India are not cleared for home consumption, warehoused or transhipped within thirty days from the date of their unloading at a customs station, or within such further time as the proper officer may allow, or if the title to any imported goods is relinquished, the goods may be sold. The "thirty days" is footnoted as substituted for "two months" in an earlier version by the Customs (Amendment) Act, 1991 (55 of 1991), w.e.f. 23-12-1991. The old periods in the footnotes are not the rule.
Who sells and on what conditions
The sale is made "by the person having the custody thereof", meaning the custodian under section 45, and only:
- after notice to the importer; and
- with the permission of the proper officer.
So the sale is not automatic after thirty days. It is a power, exercised by the custodian, subject to notice and permission. Our article on sections 44 and 45 explains who the custodian is.
The proviso: goods that may be sold at any time or on direction
| Class of goods | Rule |
|---|---|
| Animals, perishable goods and hazardous goods | May, with the permission of the proper officer, be sold at any time |
| Arms and ammunition | May be sold at such time and place and in such manner as the Central Government may direct |
The Explanation says "arms" and "ammunition" have the meanings assigned to them in the Arms Act, 1959 (54 of 1959). The text consulted says nothing more about that Act.
The regulations
The copy consulted of the Uncleared Goods (Bill of Entry) Regulations, 1972 is dated 26 August 1972 (file date; its Table of contents lists regulations on preparation of a bill of entry for goods to be sold at an auction and on its presentation to the proper officer). This article takes no detail from it. If you expect goods to wait beyond thirty days, a private bonded warehouse licence is one route to consider, because warehousing within the thirty days is one of the three outcomes (clearance, warehousing, transhipment) that keeps goods outside the sale power.
Section 49: storage in a warehouse pending clearance or removal
Section 49 was substituted for the earlier section by section 102 of the Finance Act, 2017 (7 of 2017), w.e.f. 31-3-2017, as the footnote prints. The old wording is not the rule.
It applies in two cases:
- (a) imported goods, whether dutiable or not, entered for home consumption, where the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied, on the application of the importer, that the goods cannot be cleared within a reasonable time; and
- (b) imported dutiable goods entered for warehousing, where that officer is satisfied, on the importer's application, that the goods cannot be removed for deposit in a warehouse within a reasonable time.
In either case, the goods may, pending clearance or removal, be permitted to be stored in a public warehouse for a period not exceeding thirty days.
The two provisos
- Chapter IX does not apply. The provisions of Chapter IX (warehousing) do not apply to goods permitted to be stored in a public warehouse under this section. So these goods are not treated as warehoused goods under that Chapter.
- Extension. The Principal Commissioner of Customs or Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.
Reading sections 48 and 49 together
The thirty days in section 48 run from unloading. A section 49 permission lets the goods wait in a public warehouse for up to thirty days, with extensions. The text does not say whether time in storage under section 49 stops the section 48 clock, so check with the proper officer, and keep the permission and any extension in writing. For the licensing of public warehouses, see our article on sections 57 and 58. The post on customs bonded warehouses gives the wider picture of Chapter IX.
A worked example
Himalaya Foods imports a consignment of packaged nuts that is unloaded on 1 March. The importer cannot finish the paperwork. By 31 March the goods are not cleared, warehoused or transhipped, and no further time has been allowed. The custodian may, after notice to Himalaya Foods and with the proper officer's permission, sell the goods. Had Himalaya Foods applied earlier under section 49(a) and shown to the Assistant Commissioner or Deputy Commissioner that the goods cannot be cleared within a reasonable time, the goods could have been stored in a public warehouse for up to thirty days, with extensions of up to thirty days at a time granted by the Commissioner. A separate lot of live ornamental fish in the same shipment is an animal; with the proper officer's permission it may be sold at any time.
Practical points
- Diarise thirty days from unloading. That is the trigger date in section 48.
- Get any extra time in writing. "Such further time as the proper officer may allow" must come from the officer.
- Respond to the notice. The sale needs notice to the importer.
- Apply under section 49 early if clearance will be delayed. The application must show the goods cannot be cleared or removed within a reasonable time.
- Treat perishables and hazardous goods as urgent. They may be sold at any time with permission.
Need help with uncleared goods or warehousing?
If goods are approaching the thirty-day mark, or you want to understand whether storing them in a bonded facility suits your business, see our private bonded warehouse licence service.
Key takeaways
- Goods not cleared, warehoused or transhipped within thirty days of unloading, or whose title is relinquished, may be sold by the custodian after notice and with permission.
- Animals, perishable goods and hazardous goods may be sold at any time with the proper officer's permission.
- Arms and ammunition may be sold as the Central Government directs.
- Section 49 lets an importer apply to store goods in a public warehouse for up to thirty days, extendable by thirty days at a time.
- Goods stored under section 49 are outside Chapter IX.
Read next
- Sections 44 and 45: custody and removal of imported goods in a customs area
- Section 47: clearance of goods for home consumption
- Sections 57 and 58: licensing of public and private warehouses
- Customs bonded warehouse: Sections 57 to 73
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.