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 he is in doubt whether the goods are dutiable or not.
(2)  In every such case, the proper officer of customs shall immediately make a report to a senior officer of customs, who shall, 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 shall be payable in respect thereof.