s 55 Detention of goods where doubt exists
55. —(1) The 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. (2) 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. (3) If any such goods are found not to be dutiable, no warehouse rent is payable in respect thereof. —(1) The 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. (2) 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. (3) If any such goods are found not to be dutiable, no warehouse rent is payable in respect thereof.