Customs Act, 1969

Chapter- IX

Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filling of declaration.

7,31[82.   Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port  after unloading or filling of declaration.-  (1)

The owner of the goods shall be liable to such penalties as may be notified by the Federal Government in the following cases, namely:-     

(a)   Goods declaration is not filed for home-consumption or warehousing or transshipment within twenty days of the arrival of goods at a customs station;