Section 613(2) in Rules under the United Provinces Excise Act, 1910
(2)Within fifteen days of the date of receipt of the warehouse the importer shall clear the whole consignment on payment of duty in the treasury of the district of import. If he fails to do so, the Collector may charge storage fees at such rates as he thinks fit for the period it remains in the warehouse in excess of 15 days. The Collector may dispose it of as he thinks proper, at the risk of the importer, if it is not cleared within three months from the date of receipt.
