Section 3(a) in The Port Of New Mangalore (Goods In Transit) Rules, 1976
(a)Periods during which goods are detained by the Collector of Customs for examination under sub-sections (3) and (4) of Sec. 17, and for chemical test under Sec. 144 of the Customs Act, 1962 (52 of 1962), other than the ordinary processes of apportionment and certified by the Collector of Customs to be not attributable to any fault or negligence on the part of importers, plus one working day. The customs holidays shall also be treated as free periods in addition.
