138. (1) Where any goods are brought into a customs-station by reason of inadvertence, mis-direction or untraceability of the consignee, the Commissioner of Customs may, on application by the person-in-charge of the conveyance which brought such goods or of the consignor of such goods and subject to rules, allow export of such goods without payment of any duties (whether of import or export) chargeable thereon, provided that such goods have remained and a re-exported under the custody of an officer of Customs. ²[(1A) Where any goods are brought into a customs-station by a reason other than the reasons mentioned in sub-section(1), the Commissioner of Customs may, with prior approval of the Board, allow re-exportation of such goods without payment of any duties chargeable thereon.] (2) All expenses attending to such custody shall be borne by the applicant.