Section 61: [ Period for which goods may remain warehoused. [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]

Q: What does Section 61 of The Customs Act, 1962 (CuA) deal with?

Section 61 CuA pertains to "[ Period for which goods may remain warehoused. [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 61 of The Customs Act, 1962 (CuA) governs [ Period for which goods may remain warehoused. [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]. As verified on 19 May 2026.

Q: Is Section 61 CuA still in force?

Yes, Section 61 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 61 CuA?

धारा 61 CuA is the Devanagari Hindi reference for Section 61 of the The Customs Act, 1962. Section 61 of The Customs Act, 1962 (CuA) governs [ Period for which goods may remain warehoused. [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]. As verified on 19 May 2026.

Q: What is Dhara 61 CuA?

Dhara 61 CuA is the Roman Hindi reference for Section 61 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 61 of The Customs Act, 1962 (CuA) governs [ Period for which goods may remain warehoused. [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]. As verified on 19 May 2026.

Q: How to cite Section 61 of The Customs Act, 1962?

Cite as: "Section 61, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 61 (India).

Law on Tips Editorial Board

(1)

Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed,-

(a) in the case of capital goods intended for use in any hundred per cent. export oriented undertaking, till the expiry of five years; [*]

(b) [ in the case of any other goods, till the expiry of one year, after the date on which the proper officer has made an order under section 60 permitting the deposit of the goods in a warehouse: [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]

(i) [ in the case of any goods which are not likely to deteriorate, the period specified in [clause (a) or clause (aa) or clause (b)] [may, on sufficient cause being shown, be extended-

(A) in the case of such goods intended for use in any hundred per cent. export oriented undertaking, by the Commissioner of Customs, for such period as he may deem fit; and

(B) in any other case, by the Commissioner of Customs, for a period not exceeding six months and by the Chief Commissioner of Customs for such further period as he may deem fit;]

(ii) [ in the case of any goods referred to in clause (b), if they are likely to deteriorate, the aforesaid period of one year may be reduced by the [Commissioner of Customs] [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ][to such shorter period as he may deem fit:

(2)

[Where any warehoused goods-

(i) specified in [sub-clause (a)][or sub-clause (aa) of sub-section (1), remain in a warehouse beyond the period specified in that sub-section by reason of extension of the aforesaid period or otherwise, interest at such rate as is specified in section 47 shall be payable, on the amount of duty payable at the time of clearance of the goods in accordance with the provisions of section 15 on the warehoused goods, for the period from the expiry of the said warehousing period till the date of payment of duty on the warehoused goods; [Substituted by Act 27 of 1999, Section 107, for certain words (w.e.f. 11.5.1999). ]

(ii) specified in sub-clause (b) of sub-section (1), remain in warehouse beyond a period of [ninety days][, interest shall be payable at such rate or rates not exceeding the rate specified in section 47, as may be fixed by the Board, on the amount of duty payable at the time of clearance of the goods in accordance with the provisions of section 15 on the warehoused goods, for the period from the expiry of the said [ninety days] [Substituted by Act 27 of 1999, Section 107, for certain words (w.e.f. 11.5.1999). ],[till the date of payment of duty on the warehoused goods] [Substituted by Act 27 of 1999, Section 107, for certain words (w.e.f. 11.5.1999). ]: