(1) The  owner of the goods shall arrange for clearance of goods within 90 days from the date of deposit of such goods in the customs go-down. Provided that, the chief of the customs office may notify the owner of the Goods to clear goods within a reasonable time limit before the expiry of the date on the ground that the goods are harmful, perishable, not appropriate to keep in the go-down or unavailability of the go-down space. If the owner of the goods does not clear within the notified time, the chief of the customs may take action pursuant to Section 47 of the Act.
(2) The Manager of the go-down managed by the other person, shall notify the customs office immediately the list of goods not cleared by the owner of the goods under Sub-rule (1).
(3) After receiving the details under Sub-rule (2), the chief of the customs office shall take action immediately pursuant to Section 47 of the Act.