৭৷ Customs Act এর section 98 এর পরিবর্তে নিম্নরূপ section 98 প্রতিস্থাপিত হইবে, যথা:-'98. Period for which goods may remain warehoused.- (1) Any goods imported for and warehoused in any special bonded warehouse, may remain in the warehouse for a period not exceeding fifteen months from the date of warehousing. (2) Any goods imported for and warehoused in any hundred per cent export oriented industry other than the special bonded warehouses, may remain in the warehouse for a period not exceeding twelve months from the date of warehousing. (3) Any goods imported for and warehoused in any diplomatic bonded warehouse, may remain in the warehouse for a period not exceeding twelve months from the date of warehousing. (4) Any warehoused goods other than the goods mentioned in sub-sections (1), (2) and (3) may remain in the warehouse for a period not exceeding six months following the date of execution of the bond under section 86 in respect of such goods.(5) In the case of any goods specified in sub-sections (1), (2), (3) and (4) and which are likely to deteriorate, the period for warehousing of such goods may be reduced by the Commissioners of Customs (Bond) or any other Commissioner of Customs authorised by the Board to such reasonable period as he deems fit in each case.(6) In the case of any goods specified in sub-sections (1), (2) and (3) and which are not likely to deteriorate, the period for warehousing of such goods may, on sufficient cause being shown, be extended by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board for a period not exceeding three months and subsequently by the Board for a further period not exceeding another three months:Provided that, where any exceptional circumstance arises in respect of any warehoused goods, the government may, subject to such conditions as it deems fit to impose, extend the period for warehousing of such goods for such further period as it considers necessary.” |