Regd. No. D. 20
The Gazette of India
[Published by Authority]
Magha 11, Thursday, Shak Samovar 1884-January 31, 1963.
[First Published in the Gazette of India Extraradnary, Part II Section 1, dated -l4-12-62.]
(Assented to on 13-12-62]
THE CUSTOMS ACT, 1962 (No. 52 of 1962) An Act
to consolidate and amend the law relating to customs
the Republic of India as follows;-
CHAPTER I
Preliminary
1. Short title, extent and commencement--(1) This may be called the Customs Act, 1962
(2) It extends to the whole of India
(3) It shall come into force on such date as the Central Government may by notification in the Official Gazette appoint.
•m, .
2.^D0m$tWts.^ln tlii$: At& unless tlifc"<&ftt"a:-t other •
(1) "aircraft" has ^$$|$ , satoe meaning &$M-..the Aitfttjft Afit.1934 (22:&ffiib J J &l 7&sis£5fiftll$*i^^^ assessnifeftt. re-Ekssefifsment ana any oraer at assuwromBitt; m wmcn tna (^y'Sfljessed is nil;
^Ji[3Krb)Etggafeef•,i^clvttfes un^companM'^iaii^aae "but
T4pKbiU of'entry" mfeatts a $& ,of entry #f"JTjft| t"? |n action 46;
tp Mtiectttti^9&;1
'i^; "Boater' ^'aiA:'^i"' 'Oe&teal B ^ l i ^ £ ; ^ ^ fi eonm?yt0d: wider the Central :Board of EfiVfeitteC ACT* W&t:X& ot 19241:
v"$ liable go#i" m ^ / ^ ^ " ^ , ^ ^^
( l ^ ^ l u ^" meattfe a dutv^f ^8" ia ^viable ufldw
, .(lfl) "entry" in relalfth f& ggc$£mtans a#:*a*ry m&& jrt'a bill of entry, shipping bjtiT gOSBl of e%)tt and ftieltides in ^ "ase tijf ^oodg ^pbittttt^^iiff^.1 exported fey post, tlfe 'elntry>6f erred to'In "awOTAV.ftie entry made under. iht> *mguiaiioftft.made, wfaSht^AiteAlsfetdrt 64:
. {T$)'u4x?itrni?tMonr, in relation , tp-'VfW goo*) ni^U^s^Tiatesuremcnt -And wQiChrrt6nf.tftf*i*ent: •
cognate expressions, ineMM,'r'*afci^^t of Tndia to:a
^, eacportedj ihcltlites' aiiy-o^fSler, vitfrnk l i ^ S ^ t e i k- •fej^s^lf ^>ut to he ike exportexi
•: 'tftkirag part-in^any nayal ip^iteJ^;
^) ^/"i"e]s, aircn-afts and vaWeifltt:
fd) ctirrency and neflammetiftSrtntaiBntjJi>"ftd
im>. rmpm manifest" p?k®pmwmi" g&otiilp
MairffeSf. or report reatiired to b" cSlftvered jtui^tef section 30;
'{So1) "lfiftponea gooas" mean* any goo3";%ough< itio Ittdlft {from $ place; p$sidi& India hut de^s not ^RCl^iJfr |f66ife which tew*: b£en clewed for horn*
<2") "Importw", in relation to 9X$$$&& *t Any tta*i between their importation a i y t he i^fr^lieR tywy are cl^r^d for home consoi^ptipn, i n t ^ d^ "^ owner oi : any t?ersQn. litjldlng hfanseff oWS" to -btf^ih* te^iOttW: .
(b> ^.relation to "n' ^CT^uM?jmmmu{jmi Wil" #ad^ trnfer this Act; ; (33) "prohibited goeds" m"ans y^^^ftgfnp*,.WjjfiS, W; ex"ortr of Whi'ch isi subjeet ta a^V^^Mtton wSiifc " thfe™or^yv6ther-lawtwtlteittliligin*orcebti| dW!$fc feclude an^ such goottejia tffliw** of Wfc&&;*W
condltf&te BubjeCt to which "the goods ate perinltted to be Jmuortedar^wported h*vB.iwen complied with;
$ 4) "proper officer", in re&tida to aiiy^f^ftetfciis m bfc performed under this Ack,JQie"n&Jtt^^ffiper ©f &u$oi&3 who is .assigned w up function 1$ tag., Boardt oi> the Collector *o£J&ustbins"
(85) ^'regulations" means tne regutonons made by tap; &(^Hfd und^- any provision 6f tbia X"t:
.j. ^ 1) "rules': na^aiw tb^B ^ E ^f ^ f ?# by % Cental government und^r.^y |>jft^|i^ftt 13^'tffis.Act:
(37) "sMpfiJJfi bill" means p i p p i ng bill referred to in section 50;
aifC^t and includes fuel and spare.pA^ts "ad otHer' articles of equipment1, whether o f - l i a f^ .tfj&mwftftte Uttteg;'
act^r omission which will render such g o ^ 4 t ae ^ x^hftjcaSpn undef section l it dr s^ctlop JI$j
f*0) "tigsitf v^lu^", in relation to an# goods, "i"tii9 thje tftiifl vam6 Hs$d?in respect thfiraol under sub-sertion (2) of ieetioii 14;
:j^Ljitl) 'Value"/ in retaifior^ to any Jjqosk mejg^ tbe lvaMfr4^(^feA^tmtned in acoot^MttS^ of soetioa 14!"
(^ ^Vefticle" means conveyftnc& .of Wiy kind u$$4 % lAiiitjind includes a railwav^iicier
{43) "warehouse'* in^n? *jo&t"iw2 wiw^tejuse "epoiiit- ed under section 57 or a 'private w^i^house licensed under section 56;
1(4^) V"*ahQu$ed ioo^)f mea"ft ^o<"is deiie^ted *i a ty|M>hotf9ej
(^Varehouslng sta'tion" m e a i ^j 0tce ^nAnxtdm H warejuwislng station: undefc-neotiwL&r
fl$$gfefl"B" vfltiifffceri o f ^ l ^ ; ^ T I i e t ^ P M K be the rfo$$w3"g classes^f ^ffiws'of/customs, n a j s d y^
:&) Appellate C^B"^toJ:$ o* C $ "$
(o^epttty Collectors of Co#^a^(
(d) ATsslstanfl GoHeatOTfi of .Guskunfe-^ittiA
^M?Mmpother 'olfits :^f ^feifs:*I':^A"feS^'aa'-tiaST:
%e^P*tited for the mlMrtrsaft "f tfek.Acl;.
4. ,; 4$tpfifatment of officers $ e3M*^^-*(^'l%
(l)v_ tfce <$ffittal . Governmeijt may |iut^ori$e ^(©pafd, a
, l.^'; Bwm of officers of cy,iit(m&,^-ify ^^fec^iistFSUCtt 0*naliy"w and limitations as the Board piftyinipose, an officer cbnferred 6r Imposed oil tilM isftdfer 18$ '"ftt
<^> Notwithstanding anytfiJtig fe6!rW*^^?1^K3^ an- Aw"#$te Collector oi "Cus*cwi$,^'-aJwtil -rim^t^§^^^
findsecticfn 11W-
j8ft -Mntrmtmnt bffm$fcMZQfBoat&^<^
inay- :ijy ^ification! in t^C^ftcial ^!B"^3rt*"*MA'yJKM: (HS^^on^alfy # t^ncOitdiUohate ;to any qfl|?ffliro|^|XiC^!tt'tfal 'OT ifeit%.'^s^jjjw^A 'OP a:loe|l^i#")|i^i^y tfiptlons of tto
CHAPTER: TT;
sfatimi^ etc,,
<*tb>t*V& ports and airports which- aJoae shall b" cuaie^fjfepts or customs airpo^cfw I ^ e ^ t k ^ d i n ^^ iq^po^ed ^CKKiji mid the loadinifvof ^XDort j?bodfl or i i iv W$p: t>f such g"ods;
(fa^i^ptAc^-wijich. alone 4S^t tttoelearance of jfl&xfe-4ittiHJrted-fl"v-iNrAMft e35||9CieS>b^ land' Or inlonH .•WmtmBtttwt.taimiaimsa mraion
inJai]t4 wat^r intj* qr out pf In4|% ;6j^.^^lpfl|ia iat;j"yj
g ~ on of trade In caaatal' goOds or any class of iuch floods with aU o r a nv soecified mrtA in India.
of customs area,—The Collector of Custou^ 'm$$£k-
Qi) Jto&tffl^ the limits of ariv custamik "rwj
Tht? Board Inay, by uotiflv;atitm-in. tli*,OffltiiJil Gaztittp. dwilare
pl'SetK to 'be • wa>eThnifl^: im^mmrm^^mmsBtrnm i&qmv j ^ s es may be ap&wwf aM private" wmeiKmwft '.mar ti©
fCustoms-ma^' by notification in the Official,Ga^fttfe annolnt in or n^ar S^^^tmaB.^&ttj'.m b o a i ^ l^ft&tMm:ji*wvi*A"nimaa(w ottbawdiufe tur p^; a^inmurimtiijfl.- ii'wn, vesfiete by, offlcerB oi custom
it*
CHAPTER IV
Profc*$ty4wis on importation Wrtd exportation of^fy$s.
rlir Pqtuter to prohibit imputation or exportitttfafa of goods^il) I| $4e Central Gov$tiitft$|i$ ig satisfied that ip is necessary so to 4Q for any of the ptJE^es specified in stfb- geetioa $}, it may," by notification in f" ^ c i al Gazette, prohibit .either |tbsolutely'or subject to saen "^tiSitions (to be fulfilled before or ftft^r clearance) as may be ssj^fdQBedin the hotifleatiofr, the import or export ef goods of iajgr Specified description*
^i$y tl^iMirposes referred to'in $Ub"seetion (1) are thV following:—
{a) the mtainteMtipe of the security erf Ifldja; (b> (the maintenance -of QtftrfM qjrde^ aijd atandaiirtJB1 df d""etjcy or morality;
(c) the prevention of 'smuggling;
(d) 4h",pwff®ntioit vt „ -flhortaga &, , g ^" of wy dftlWaEiptioji;
(e) IKe coftsprva'don of foreign exchange aftd the safeguarding of balance of payments;
(f) the prevention pf injury ty the economy Of tlw country by the unwntroJtyg Im^wt or eacport of gold or silver;
if&hth&ftrotecftofc of patents, fca^i$£gk$ and q o^
(o) the prevention of oeceDtive oraeticea:
(p). $Se c&etypig QH of f o r a ^ r t i Me in atov jjjftgtyi by th$ $ta$&" or t>y a Corporation 'owvt$!$•'-<$ "Ontrafiixil by t^fcState W the excluawn, compete or' twrtial. of citiaena :of India:
(q) the fulfilment o| obUgaUODs under the Chartat
national peace anciffttiUfWy;
(r) the imsAem"|tation of any tteaty. afireemeot "r co^efttlo^ 'yffflix any^iMrtryi
WfeMh
(t),the prevention .of disaemina^iito VjBi'• dopunieixts
afi^lftl^spfy relation witjf'^ny.-^qKdi^'^jSra^'W'iii*
. , M^the prevention oi ike p*mttwttititio#M any 1*W for the time oeinc ifl force: aiid
^y| any:^otl*mf pi^poge conducive to tia" interests c^ the general public,.
L"i>j/ ofc ami.^en'wtion fram, customs aittw.
%>^fe^ct" or a^y other';law for the timebaifluvj^lti^ikdutieai 4 ^ ^ i > fi -jshj(||, JSe^v*64 - at ,$uth - r ^ ^ ^ ^ ^ i ^ ^ . ' S p e ^ sd
;;M^^ far-':6(?Snft:ibeliJg"in'fomfy]M)WF!i&& ^tp; *ip e^orted fromrlndia.
r i^ £nifs?ftrwisipns oi^yfc-sw^Mm^i):, ^ a ©; ,i")Si!ity in
li):-"iXgflo4" belonging to t t w;^ " ) M ^ : ^ n m n^ and
0d Ml -poodB .t>ejo,ngin-g;^'^the'::.^G^Riment, of^a Qtftte aiid uicd lor Uie puiposea oi' ft trade or buMae*i
y*-
of .a-py ftind carried on fay/or 0a behalf ofcvj^iat Gov'env ^p*i"or of mt apei-aftfips e j e c t ed Ns^Kttph tratf# ^'"business:
as'tliey apply in. respect of gaQd$ ^ , b e l p n $ ^ to ahf
pilferred after -the unloading thereof*'Ai^,^|'^/the ptiQlfjNj Officer hap inade an "order for clearance for fymmM^Wiption or deposit'in aVarehou^ the/itti"orteir shall'mt^jmfafe to pay t^t tliity'"'leyia^. ^ / ^ h ^ g p f c' except where!,M0lMs, are
14,, Valuation
tte^e''and.place of iihpbjWao, '^•^m0^%^^^m rp#y .be, In the course of $$^rjw&tionftl tr4jp;'^hte!te me seller and the buyer havfe- fj:C hftemBt in' #.e:'^osfinea?.Pf each other and the price Js-thfe SQ> G ^ i $ i ^ t i ^ ,^ the Sal$ or offer fo^r sale;
•(b) where such'-p^ee W"W^ .'^e^aiiiable, ttm n^se$tJ ^scertainable equivalent, thereof determined in according witti,'#ve ftxlm.ttisdn m this feilMfc
X2) Notwithstanding anythingMffiffiMfb sub-section (l), i^.the Getitrat <^ovc"riim#fit3"^atisfted thatat ig nec
cUfi^eeable with reference,W "Wch:JWm.,yalu^,
Wludti&k, of, imp'prtfed- g o o d ^ t) "fb^Mi^ M ^jSt-'ftWltari" y & i ^ i^ |f ,anyr-appHcable to- a^j^lwl).4^di.jwiiaBBC j^Hlbe tM'-rate aM valti^tion in for,ce,r*
#)'. in the case'of go®4^ ettterca f^li^ne cpitsump-
j p t e $ i 3 N t ot ©* such floods. is.pxtiNg iWtfgftt&M1
,.,^$i in the •ewtfFW°6$ c-l^aws^dtn rWiiihfiM Wider section 08, on the date" ti^^hitfh,the gdOU&Wtf 'aetuallv removed frahVttie waretoTate
{o),&JRrjpfe>:oi ,a?iy ,">th£r apod",:ln. the-date•.'*f •'
g ^ S ^ i: in. respept-of 'sticB S>.od^^^^OTwS⊤
(b) in the ,0386 oi aav ctber j?ooAixi*&J*ui
CStXyFhe provisions of this section shall not apply tg JMtitijfftttf^ ffoorted by post, ' '" '"
(2) Afijftit^uchj Examination and ^ s ^ n g / ^ ^ ^ * y ; ^ a n^ leMiij^iftAg^ &i$lji0$to-.-'shalli save- ^s r;:oth4lwisi&"-&*i"i3Midted,:iift Sfistiw <8fe be asswaod.
™ <^r° r% Ptirpose of-assess tfuty1i*p$^^ <2J, the ptt^-offlcer may require tge/impottafr^^pftr o* mfMw$um>n to product mytmmK Imfc&t?*rtt0mMm>of ixm^0Omt- catalogue .&.,- other dfll^fthenfr1 w t o " ^ ' ; $ t o d^ JtvNfelft on tfe* im]#$"3 goods . b ^ e g ^ c p o ^ ^ ^ M ** 1% canfeeaacertsijaea, and to furnis^i^^iltojj^flni^tton r""a!t"
or ftwri^ an& thereupon the i m p o r t e r , "' ^ P P ^ ^ I ^ ^ M BI pejffl^ rfiaU woduce such docuinenf''m^iifiiiriife^^uefc inf
"* #f i t i nS thereof, be permitted by %racpp^^ oflttar;'^ bl W*s"e(i.to du^y on the ^aste of | he statSiefttlf Mm% the "at*^ relating thereto and the "£Csj^ggb|^^g^n?Lu^b$Kvi$
w i f e ^ m c j^ on examination i ^ ^ p i g' of i f c " ^ ^ | i (^ qffetjjjs wtir^iit'^aSr s.tafen^ent.-;. i*t- s u c h " ^ n f e r yv' ^ o f , d 0 ^ ^ p ' ^ i || Info^nttion sa furnished is hot true in r^tp>cti 6 i ; " a ^ ^ ^* relevant ta ^vtOMjeffi^^n^^ thje^^fii^fc was*r ffl^6^vp3C"iwSc"
re^jdBjfed to duty.
18. Provisional; assessment- of duty:^l\^0^^aM'' lij^ anything Contained in this Act but without woMBc* to "" pi-byislbns cdnMined in "6ition 4 8^
(a) where the proper Officer is satisHed ti&at ao ^np<5r1*r or est^orter is unable tpprodutfc aM^:^^ngggt <>r furnish aisy ihtorwattori.liet^fflsi^fif fOPtl34BlPlii(BHHB ot ^ i t^ on the • imported -id^mmm^e^ rfood",: k* tfce\&Stse feAy be; OP''
(b) where the proper officer d
(c) where the. importer ~Qf$& ©icw?r^er?";JtlW P ^ ^ ^ ^l all,, the n e c t a ry
TOer "d6eifi"8 "fit f(jr th0^ayfti*pw w •ilN"1ff^j|ftB^K?J^P^fcB9'iji #te dutyfln"Ji^""8"S"ed"nd > f i ^ # ^ ' ^ p w ! " W W w^
{fy-ws^w-mh leviaRfe^ oft'a^m^mo€$-mm(mmm
Se dutyfinallya s s e e ^ - ^ i i l ^ P m ^ ^ ^ ^ ^ w B^
deflderiev or fee entitled t na fefttn*. a" ths-CftWTttftV fc"i
dl &ei3tlty proyisronally asscfiwtf,1 rv$q0i$ 1i" niipi*^. f^tedNtte^ b^>4 bfaldlng bfanMt ili( *^*ite ,*oiwi to
liabU to mffprint rcifes 0/ iu^-T^Bxcbwtm :4/timttyiiq pwwlatd in ^M^*^rts*"?tfa*^fatt& vbei A^ ^tnt^ctt^ft^Wf**^ ^giilid^*;©]!**!** -oft a Jrtk? at artlclte*. duto shall be caldulat*d w f01^>w"i*
^y frlliij^^*Me.t4*
'shall, ^ttsp^^Stftblje, k to!, .• dw^y, ftt ^ i f e f t t A t o ,. be^ chargeable to duty at •^Alm6gU^tS^^0fi Ipbl* to duty at • difter"nt r t m T l ^ m i r f l tf P# dutv at' the l p K t | "{ mat rates;
W arti0l^s not liable to di^• IW|g?1* ^fMW*blt ty
twfewinodito valjie ^ : i t a ^ ' u i i d ^ 1 ( 3 " " l 9 i ^;
Provided that.-^
(a) ycffys&mpsr ~Q%, atwt, MWft.^pun* or raAintcnanc" W4; r^iatoiij^lHi'piements .-:fpiv ' u ^ ^ ^ ^ M M M f l wy theccmditioiWBpteclfled in the i^<^^"ct^|'M.'wJidwbtlf' ihallbe charneable at the lame rat* of dUtV "" that *?tlol":
imported Into India after exportation theretiF;^^ jrufih good* "M&Wfy^TO*4ufy and be subject to all ^JBKBffifaiMA ra^iricittoftwrif^ny, tow^lcii $g$" o! th© Ii^:psip|^,ryfllti";
(
D^,|lift-tJnwn or both • ^te^^wlo^^/^wils^'i^'*0^ feaft0"i^4ttty>jual to t h e . t o t n ^ ' e & ^ ^ & f t m &t
was allowei}i-.on p | E ^ i ^ t . ^ M | | | i H |^ excise duty leviable at thtetpac aliapfiic© dr raiportatlon -Of thfegtfoda;
ft0"#, •w'fthbut Davment of—
U). the wisffifttir'WBp- leyipM on the anppftea .materials, if any, used in thefiamufa
m i t e r s / if any,:oSitt iti the" jkanufftcture xif thfi ^opd^, or
(iii) tfi? excise duty^if any, Msft^Weeppfr'gbods, "Oft |jjmneiit 6^" "customs: duty -"e#tl|l-to^;f^|^jM|r ^riiotmftt^iueh duties 'calctilAtef#.^t -^• dteftte®'^?*?^ faflinff&fctetiine and placed injporl^oil^^? goods;
(
. - (?) i p p h^ purposes of this sectioji g o q ^ H ^ a l l^ dWittia
vtftm0l$'ifei ceni.of th;# tW 'cm£$$v^miwmkmiaii" 'e^mi-k theflood's••ha^^i>ei;"iifiii^^!i!"i^.
HTd&rft ••^i*|£-^§'t;tiey were imported lAto India, unles* it b" howft to ''wg^mst'action of the p r o ,^ 9@fi^$tftt&tefc$*ft sn$tfe# to Be^-^toiitted dutv-frefe uua6if;"ffi. Atii
gwptC^l) Where it, .&; mowni to the mwmmM&wmtA \S"i^tattt Collator of Xhistoms— ,
(ft)' that any imported goW;1#Jt^$$ii|ri^^
1 ^1 ft H M^ _ W I J r Jl .1 i I t ^ B^ r I 1 l f ^ . X J. I J T J I I *tf 1 J pi !• U _L _E - 1F r l i - t A l if t r? qf tJ W i tt . -. B - ^ f t J . g? ^ ^ ^ ^ [ ^ | J J | ^ V ^ J ^ ^ L 1 BE
sacfti'w^^6n' ftccoun^ o^-'" aiiy'"eoid&iTH$fr*ii^%^^ .yiSl^d;,.. negligeoce or default of the imix)'rtfa*.'ilf ej^pjii^eetortWent:or
r(c), tti&t.M y^^ho^A*MQ^J^^^M^^W^0i
accouttt of^atiy'.: accident' not tiuie;td any' wijful. act, ijegligeiliCe or default of the c/wnet. hii emaiov^ of
such goods ah^KW^Kiif^blp tArfritoiia.^aEetdaii^ plflaitoioris of sub-section ($1
'$}• Tij* duty to be chared oiir
sub-sec'tktn (l>r. shall' bear the' t sam^projortjlon to the duty
¥& th%'|^^of^:i-4aw^^|Sei^ l ^^ value oi thfr1^©^ before' the d i t o ^ w l f i t i l H M ^ i^
(WMji'' Hb6\ jturoos^ife "of4 ;Mr• .'.fleaiiaK.^'iM^ioi^ti^,^ Oa"eged or det^rloiated goods may be ascert^tnW by a"h"r j^Hthe tollowih^ methods at the optioa of the oWHW:
the proM oflffcervot
gg- ftfcch goods may be gold tifs^xat^t'-'oRb^ %"l^snc auction or by tender, or wl&]|^CQ^iit*fll , $$$ owner in any otfoer . iftanner, an4'fl8^grosSf-:sale Tproceeda shall be.deeBQed to be the valued of sutli floods. .. 23. Btw4""ip?i 0/ duty mMit^y^hpojied _gr o$pto#emd 't0tet~7§fWhete-itis'shown' W.^|6#$f#rii'on ofM& Asris- tl&tfWte&t&r. ,ot $p$M 'tfett any .1im"^[, good^ hAVe ^ eh lost or dffftfoyetj, at any tim"? before\a"a^|K^f|oir.ho]3ae:tpP 18^1^0^^-Aisf^stant Collector of Cii&tQfia^ Mail reiMt^ tile duty on siich'goodsf..
OOotia.^-TheCentr^ Goveftajjjeait maptt^l^'t^^iQV: Jierniit- tlngf r^t |he request 6f the o v pr tn^.dc^atuj^vot ^ t % t i o^ ^f^^rwa^p^ads which are ordinarilyvusedforticiote tei one iitn^j^'fep^as to reridjer ^enji i l ^ n t '^ one or"more of such
'fl^paaftji^.iif$$, gidd& had beew ira*jorted in^ti&^faSiired ot ifeuiil^ted form.
55; Ppw$t ,tq grant ^^^Um;ffr^n tyfti.-r-iX)\ tf
(2totTal ^foveriu^ent is ^ t i s ^f imVIt Ik ^ce^sfcary in fitifc pupRc interest so to do, it may,' by xiotification in the Officiaj ^ie'ite,"exempt generally either absolutely or sjlbjfifij; to smb. do^itiona, (to b© ftOftited betor"S "| \^t^^^0^mm^lm^ i^c^edvto^th©:rac>tiftcation- gQ'odir'igpiB^^Praed description from the whole or an^yp"rt.^4uty of customs leviable fe"reon.
C^ tt the Central Qovernsaent is^ Mti^^ed^iTthft^,!!; is "tfcma>y." '.'3Jtj;'1^p ^bllia; iittcarcat.SQ t " i f ' 4 ^ . , | ^ ^ ^ ^ p i ii ^ et in ^u£ c a ^ ' r e i ^t from1 the, .jp$a^^jjp$|jty, 'vuifefr circ'wnstaiices, "£•$$. exbilpjfl^n^•.:"jatia*i,toi Jsai^iwted in,i"aclir a£4##. atia^ aobd;on which duty it ks&tble.
26. ntfM$&; of export dutuift dertftfo•/i^i^Miw*^
*"&•
•K^ffie goods areije^ported within 'iitit&fearftanl
th^pfrft of e303ortatlt"E*tod
(c) ,an applicjaSotiifor.^afi^ggC^^p; $uiy is ^ppfe
before the; - e^iiy, ^L-alxfl^bnths^^pmLiQ|e "ate. op wnieli
the gooo0,
2 7, C t ^ i f o r r e f w id of ^ t * t y . — < ! )• ^ ^ O J ^, j s ^ r ^ s o i * \ c l a l m i f i g;
refund $f any:5i*fcy" paid by 'J|iii% .^ .i^^jwed 'W'%ff-cfcdkQt.pt %q$mm^%-xt&de "by an offi^^|i^tffl^g|^^^:^..r^;^h'&
^^V^oii^of su,ch dfrfy to' t^^ssiBtanf; CpUeH^J^^^E^iHi rfe£ry of "iSt moti*hs from .U^&e.ot payment^ duty:
^iuptanflifion.-r-vvnere any auty is p^tct ^ pro^miowMJiS uride^ section 18, thepewfd ofv six nipn^;f|i^'l|^iccf^^u^ f£api the date of .Adiufitaient of dutv after, tlia ftnel assessnierit;
, (2),If ctti receipt oran^r such a f j p ^ t i^ tlto Assfytitfit ^B"(S% of Cvstdriis lsjiatisn^L that the i r n c ^ ^ - l ^ ' j t f t t ^^ Ju|y paid by the app^pant should be vef&n<$edi6-mint^ b& mil^ P tetiℴ acccnfdicgly.
(3) Where, as a result of any or t^wonjt"ad|r tfei^'Act, .refund, ^••atf^;|tef;&"§ne^ ,
(4);Savej$ prpvided id section SMJ,'no.ciaitti ^3^ v u id o l " ^ ' ^ ^ 1 w l ^ ; ^ ^ e r t i i i n ed .eaEceut ja jio
28,, ^oi^./(^;i"n^"^^tp^^|"j^i^
jP^3lt0W"Hw^ rtff^jwfcal^f 1) When any,, duty" in$.L'^m'. ^fjm WPM* op Jias Wen^ ^ton^ley|e^ ,or. e^jfe|^:'i5il^tef;iie. proper-
the j^tfund l^^roicy^My been jymd4t ifeiju^^;|^ .|tf Ohm .calwijwajy hV ^K"wld H0 pay th^: scaptw^- wmm&< in tin Motto*;
\*6
Provided that whfere ^ny duty has nflt $M?en levied^ft has be$ir short-levied or has-been" erroneous}^ ^efUndeolay rewsjsTof collusion or^ anjr wilful mis-statement cff Oppression of iacts by the topottfer'Qr.thp exporter Or the Sgeht or, employee Of the imported &fr ex$0r|er, the provisions of this sub-section shall have effect as if $$!ffii& words "six months" the words "five years" were substituted, ,
(2) The Assistant Collector of Custom?, after consider- ing the representation, if any^made by the jimoji on whom notice i^ served under sub-section (1) shall d^erttiitj^thft ai#&itftfc?&fv4uty due from such person (not being KJ, excess of rthe amount specified in the notice) and thereupon sueh jp^rson11 -^hall pay the amount so determined.
(SVFor the purposes of'suB-a^t^-d), the expffflSSSffl" ''re^levaiit date" means^-
(a) in a Case where duty is not levied^ th$ date bn, which the proper officer makes an order lor the clearance Of the goods;
(b) i n> case whsre duty is proVisiapfa-M assessed under, section X8, the date of adjustment if duty after the final assessment-.thereof;
(c> in a, case where ^ f y > "" been erraneousi^1^ funded, the date of refund;
(d) in onx other case, the date of p&yjnent of 4uty"
CHAPTER ri
Provisions relotvng ta ctmwyatrwes carrying iir\p6rted or
exported goods,
29. Arrfagl o^ vessels
{£) for tiie first time -aftej: toiwal in Indiaj or
(bVat any time while it fe 43^ityin^ pas*ft*||i^a or cargo brought in that vessel
at any place other than a customs pott at a 'customs &nuort, as the case may be.
W T f t r ^ ^ t t r as of sub-section (1) Shafi not apply iii S^ftion t6^any{'Vessel or aircraft which is cpmpeflifSif by accii aeHt, stress, ]o$;iwheather or <)ti$r Unavoiitable causi#fej^calloi land at *y|$(fce other than a ciistom^ porVOr oustoma^^ifiaaori b^^th"v"^sa*on-in-cha^1g.
(a) shall :1$g8ediately report-'the;';,#$ral of the Vessel of ••Safe,, ikiiduig o t ^ j ^ ^ f f e ^ ^ i i o ^ r e si custBms;pijQ©^.
^t>) shall hot without *h& ^ M mt ^ t ? ^ ^ ^ \ Q p p ei .permit any goods carried-in the 'vessel x>r _t&fyg&!0$S)kJiG be Uhloade^ fropi, or any of the.cre^or passengers to depart from.the vicinity of., the'".^stetfw tiie-aircrafti iHtid
(6) ^tait-c^nply ^ i th any directft*njg -&w$n Jjy any *uch. officer with restiect-to anv-suoh-ifctoas.
find no passenger or memoer 01 tne crew snail, wwnout me copsent^of any, ^ i g, officer, le^ve^^iflSllMJIfete^^JiiJty ol
'I^Qvlded that nothing: in this seffitotjjtoH?; px<#j&iit th^ defta#ttee o^;iaiiy Tirew or passengers frotti t&e victoi^y ol" pr th^remwal of goods! from, the vessel ^0? airjdsaft ^heji1^ "the adja^tuiNt ^ removal;^ t^oessary foi i^om;6jya!aaith^ sa#ty 6rihe preservation df life\6r. prsipetty,
36. ISeJiwri/ oi' import v T i ^ m / ^ ^ i ^ ^t repo*(t.---l(l) ^||ii^|H^^a^v^aaiN
PrnvidedJ.^iat,-i+-
(a) ^iri :^ie case of a vessel any; Stick ptoiufeBt may be d#vered to the proper officer before tlie-anlval of^ifae V€^SeJ;
(b). il tiie proper, officer js 'flaiiisfteJi'-Quit t]a*$e was iOfficJ^nt.cause far not delfver-mg ^ J m ^ s *;^ a | n ^ $ t' or impiprt import orahy part thetei*^witi^t^iaty-fd^ hours aft^irtiie arrival of the conveyan<*th*r Efiay mp&ot % at any time thereafter.
(2) Ttie pcrton delivering the import vi^itfeat or Import tepdirtsbalfcufctitie loot thereof make'and Subftiike 3© a dociarft- tion as t t fw truth of Its contents,"
"$5 If the proper officer~ik satis$ed tfcat tti"!Hto^ mani- fest or imporVreport is in ^^;yita:*y i&correiet o r - l o i M l e^ and that ttffir^ Was no fraiu3^leiit:jteten1lon. he mav tftrrmit •" to bo a m a n^ ornsuiiolemented.
31. Imported goods Hot to be untdhfad from vessel ufcti entry inkuprds jyraWd.—<1) The master^ df'^ww^l^hall n^ per^iittKe unloading of any intponed goods i i ^ - j te or^or h^fi him jgtim hv-$**"/ ;i^btoeK, ^oaieer. wantm*i^ttw^"w""iik'-to
(|)"*No of der under sub^seetio^ \ 0; ah^U ft"*>#Ntt tSftS iaa ihipott; n^anijE^st Ji^ iieen :4eKyere4 -w' W |w>jpe^ officer la •Satisfied ^hflt; th"m f^/^flt/^Af)vA)4bthtn9 in'this section ShaTF'Bj^jm'^^iibSSBSi pfTbaiggfiige accomi^nyinff*^fflSeiawipF or, a ^ e ^ ^ ^ ^ ^ r j a w, istftdlfoagfff,Anin*a&. terishable coods and hfl2airdDtii;*Aiwli*;i
Aft wnjJoYt n4art{Mt or import ^ o ^ ; ^ f ? - ^ j ^ t # ^:p 8^ ^u|tr toa^att report shall; ejc^pt Wl% t t o ^ ^ | t t | ^ l o" of the? tttfof&t ;
3S, ^nJocn^i?ig and loading of ;goo"issof flpgrmj^pj^ccs MJ^,y-|3xc©^t^^tfe^ perHftlteipn of the -JLII'IigillWi;1 WHi'W, iijljfl imported' soods;^aU1>e.unloadoar^St^^!*l^ort goods shall b^ 1 0 ^ 3 ,% ' ^ l ^ M w r ^ ^^ fhW a, plaee approved un(|er cl$u£"Hft) 6f section 8 foi* K1Sft ^iaoadinR or loadinr^f auph gppds.
S4'. <3o
w$xfa&(& iFdm, and^jepori g o o ^ ^ a l lln ^ , b e:I d a d e ^ p i v a ny ^onvteyance -edtoent under the sut>emsioa'of the proj^Br'jbBBife;
provided tjiftt "i|fflce^ ma^inaloy |ltoti<;jriar paae ||Va apeciai^^ pej^iawlpnv toPim^ go^M or ola*$ "J gold's te be \inl6adfeii ^r^Wwtfr without t to flltt>ervisio" of the proper officer,
sported, s^OTfe shall be 'Water-bprne for #*$$$ landed i^ofa any v e s ^, and no'export$oods wl$t}h sire^afcgpcortipiffiied by\ftflfet$>j*ingbill, shall be ' • w a t < ^ ^ n6 for b 1 $ | { | ^ p p^ uid^s&i&e goods are &ccoifamiM$i\}& ft bbat-iwfey^'the
difBcifll Oajwte^ive gerierai fjeniSM"ni to^jmejpr!^? 1
F Btj. K"*trtcttoTw ow 'unwacttttg am ••u^mmi-0ff^m^pn, fim3ia^9\ ein,-^Uo!MpoTted goods jsh≪ bje ^dPP;ft-om,r"att(l; m expGtt goods Shafi,;be:^s4^M§^^-$om^^^M ffiB^ Bljiidfty: or ^aj' 'j|j#.-te^day •• dbseifv^OT^^I^i^^EM^r-Xi^bait^
PrQ,yide4 that iio f^es shall, b^yipyied;^
&mk
may, at fliny timev boari a"^ eonve#a$ce "to^g.:1fip{rifWfl|
such period "-jis > n6 • considers ii^ccs^^y.
this ACT, tnG 'pr6p'^r:(Mp66r ttiay r^Q^Efe'".tifi^-,p^BQ|iiiii'*cnaEgft 6|.a^:c0nVeyaijoe or aJRX^fflet$^ goods to ^f
(mfttMtt#$ A'a^efJ.-^'Bie mastei4 of a- vfiisisi&l::lfian iSotV,pe*Mitt ttt^^Wtil^^f Miy export, gtiodj^a^^-iiK^^to^ga^^^ bags,'ufitil jati or^r'has t >w giv"K^4fepiewer wG"r^#jiit- &( entrv-outwardfl to ftuch vessel
pm>cr o^cier.-^Thfr Wsen-^chaBftte''-'iAv a'^coiiveyiairiee Shall
not perniitthefctodirfg/at'a customs gtattbiw
(a) o$ export goods, other than baggage "n4t mail* bags, wnless a shipping bill"or bill of export or--ar kill of to&rfsMpment, as the case may be, duly passed by "the proper officer, has been tended over to him by tha exporter;
(b} of/baggage antj, mail bags, ujiiess their.export has been duly%>e;rmitted by the proper offtCeiN
41, B&Mwry of export manifest or eisport repoth<~(X) The person-in-charge of a conveyance carrying expert focwfe shall, before departure of the conveyance from a customs station, dfeliv^to the proper officer in the case of a vessel-or- aif£i-a£t> an export manifest, and in the case of a vehicle* an expoct respo^.i?i the prescribed *fbrm;f
^royidedv that if the agent of the'perso¥&^hiur^<>f the conveyance furnishes such security as the, proper of5fe#J*Je"im& sufficient for duly deliv^rjing1 within severVdaya froi"r^PS ""date of departure of tile conveyance the export manifest t>r the export report, "& t h s - we may be, the pi^pe^^fl^jei. - may (subject to such rulep .as the Central Government Jway mffee in this behall accept such manifest or tr"port within the aforesaid period.
(2) The poison delivering the export manifest Of export report shall at the foot thereof retake "^^|>^ciibe io a declay ration as to the truth of its contents. <
,0 If the proper ©$Wr is satisfied th*t the vjsm^^^ fest or export "report is in any way |n)Mrj*#f c^r incomplete and that there was p.o tibufckteqL intention, he may permit such manifest or report'-to be amended w supplemented;.
~ ~$2L JV& *&me or has loatW any escort "goods at .a customs station $ball not, cause or pen$$t. the conveyance7 tot depart" from tjtmt custom's- station until a ijnflHeft ""J0r tt) that effect lias been given bytne ptopW officer.
(2) No such order shall bfe given untilr—
(a) tn" person-in-ch&rge of ^Jie ccaiwyaiicfe has answered the questions put to fttai under section 3&
^ *J
(b) the provisions of section 41 have(beeii complied with;
(c) the shipping bills or bills of export, Hn& bills of transhipment, if any, and such. x>thft "documents as the proper officer tnay require h&Ve Jbeen delivered to him;
(d) all duties leviable W t oy Steves Consumed in SubH conveyance, and all charges end penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the'payment secured by such guarantee 6r deposit of siich."$tojjftt!asf the proper officer may direct;
(e) the person-in-char^e of the conveyance has satisfied the proper officer th"t"jjo penalty *$ leviable on him un<|eJ? season 116 or tfie • payfl&ent of any penalty that may* be levied upon him undfer that section has bgp. secured by such guarantee or deposit of such §fcnount a£ the proper officer may direct;
(f) in any case where aayte#$ort goods have been lead^'Wifcftout payment of export dtrty ©r in contraven- tion of any provision of this Act or .any ot&er.law for the time being in force relating to export of goodf—*
^(i) such goods have been unloaded* or ,
(ii) Where the Assbtaat Collector of Custom* ia satisfied tiiat it is not practicable to unload such goods, the person-in-charge pt tnfe conveyance has ^giren an jundertaking," secured b^ stxgh " ^uArafitee or^JjesBifrof such amount as the-proper officer may direct, for bringi^j,,baclcJiie:^oods to India.
43, Exemption of certain classes of *c&twey&iWG& frtm
$vmdw ^pf&iM&mJif tyiis Chapter.~(i)( TEfc^ raWisSofls Of lec- tions 30, 41, and ,42* ski&b not apply to-a^vkhicle whidi carries no goods" etfrer than theiugg:iige m its ooa^pant"r
(2) The Central Government may^ by notification h the Official Gazette', exempt the followifl^ sjajjses of conveyances froiti all or any of the provisfoas bt thls{ Chapter-i-
(a) conveyftnces belonging to the Government or any foreign Government;
(b) vessels ^and aircrafts Wb&k ten&potadly enter India by reason of any emergency.
t&
CHAPTER VII C$0$$nce of imported goods and export tfdmfc
0:- Chapter not to.tipplytoj,fagqageand pdytfytotti*
cies.^-The provision* of r^is ^ ^ f e %^ liot aj*p%^.(") baggage. a n dW jsaods imported or t$£j&M6£fa
Clearance of imported goQ&k
45. ,. JXdstrlctlons on custody and f^noyf^'j^-^^pwte^
floods.—(1) Save as otherwise provided in any f or'\$j$$ ,t|BM| b£in#;jivte^^ V ^ p ^ w ^ i f ^^ wiloaded in a pulrts&fe jjtflp s ^ T ^ i ^ ^ ^ ^ t be custody bf stfclf person,as inay tiSre^p^yfei| % the Colleptor of Customs until tht>ibd Hi accor- dance with iha brovisioils of Chaiitear; $Ul
(^'^he^rmn having fl^ody of any$l$|>gtt$63, ,gopds in ^.^tfistoms areaf whether under ^he provisions "of Sji^e^W* <1> or "ndei: any law for the time being in force;—
6Opy thereof to the proper officer;
IW shall,not permit such*goojdB;tQ>be r6j^"^BHSl'Jrgm th* ;cu>toms area or otherwise dealt witii QX^<^i"Swtt: afrd^&cGQtdfwc^ with the nennission tft .yrfitiind of the pfop^p Oincer,
46.' wmy oj- gtoofa on importation.*-U) Th? importer of :^febsr3"> olfejer, tto"®O9ds-i©t!B]|idGfd Jot U'anBitjjftt^wi^ ment,- shall, make entry thereof ^bg^i^CiMvMlSPlVKpO - tlix^ lpropor^ officer a bill (if "ntry fQzJwwfr, .consumption
KrSoiyaped fliiat if the importer m a | ^ .t¥ ^ ^ ^ P i i * *^ a declaration before $m Rtoper of^cw; iS. M'itofeiwat,;ne^i" unable1 for vrm% of^fufl lofiamj^kdv' to . J ^ f W i ;^ cigarskpf the^gob^s required under t^is,sufe^cgon,?gfe,: W3fiv officer ro^.^nfethS producti^^'&'#&* ^ S g WS permit him, previous :to the en|r^ tfecreo^(a)toe"*ime thtf S b o ds to t he p r e s e n ce of an o f e r . o f, < m m% 9r•• W TO
A e&;
.tti#,goodi8-m a public- warehouse, ai^tote&TOer sectioff^? without w^hottsing the saj&$v
(2> Sfiive a^ oliherwise permiweapy *m >propen iwn^er, ' a. bill of entry shall includes fill-the goods jnetfSfmfi>$K th"
Ut
bill pf lctti$#%x>i other receipt giyenitoy the\W&& to 1&e consiimo^t;
(8) A bill of entry u#d.QT iwb^>$^;tl).)naybe1 't"te*.
aettted at any time; after ti&edelivery of^wBaMioort manifest tit import report -*S>flhV ease majr be:
Providedtftlt the Collector of Customs ma^^i any special .c^ua&stances permit a bill of entry, to _be presented before t&^djeilvety of such Hwroifeat m xemrt.
/WJ33M" Hhporter w t t O e / ' ^ Mf b i l l ^r "nff sfaaji at the foot thereof make anjl swisciCe•-^^^e^s^.q^ as ia tfee truth of the contents of* such bill of entry^'a^a d>"^ in support of such declaration, prodtt^ t^ %e proper ofi&Wi? the invoice, if any, relatlnc to the htt&wi^Wow,
(5) If 4Zut$$tf$&1e officer is $atis$ef
47. Cliearance # fiio'Ptis for homa conauwptio>.—W^"re the proper officer is satisfied that any goojis entered lo^ htaae consumption ar.e not prohibited goods and the importer hay paid the import duty; if any, assessed t^ier0Qn and afly 6hajf$"t pliable under %Hs A$ in, f expect 14 .'ftjy^iiW^;*w& pt
M
&nd.$Jace an$ in such mariner as the CMteil ttnv"rn ment may direct
. , Explamtwn^iwfafysvstyQjk"arms"#nd"aflirm&itlon" have the m&an&gat^ee.tively ' M %d to them in the tons Act. 1959 (54-8TJ95d),
49. Storage of imported- goods in ^urehovsepending clearance ^Where in .the case of any import^ ;^bttds, whether dutiable or not, entered for hom"5 consumption.," tlft& Assistant Collector; of -Customs is satisfied on the spplio&tiQU of the impo&er tkat'the gotiik eaniiot b$ cleared within a- peaspn^Wfe time/the'ftfbds may, pendmg clearance, be permitted-to',^ stored in a public warehouse, or in a private warehouse if facili- ties for deposit in a public waretloune are aot availablej but such goods shall-not be deemed to b"$ Wa^^Q^ed^oods,forij(ii!| purposes; of this Act? and accordingly the'provisions ot-Chapter IX shall, not epply to such-goods.
Clearance • of e^Wrt aoods
50. Entry of goods for expyrtation,^(l) ^fe-e^ptOJtejf-'flf- any goods shall make entry thereof by- presenting to '$& proper officer "iii the case of goods to be exported in a. vessel or aircraft, a shipping bill, and in'the case of goods to be exported• by 'Tfthd, a bill of ejsjoort in the nrescribed form.
(2) The ekporter of aoy goods,'
51. Clearance of goods for ea^H**rt^^-WJiere the pror per officer is satiiifea'"flSftt any -goods entered for exppj+t'fi^.daot prohibited goods and the exporter has paid the fluty/, if: anyt assessed thereon and any charges payable under t^^flfclo, respect of the same, the proper officer mB^^im^^m oriier peitnitting clearance "and loading "f the aooxte lorf*3cooi!tatifiak(
CHAPTER VIII Goods in Transit.
52. .Chapter not to apply to baggage, m^lAa^cles^nd
Gtoret^The provisions of this Chapter ishall not arrolv t o^ baggage, (b)gpods imported by posty and (c> stares.
33. Transit of goods in same vessel or fti&H'aft.-^Subject pt the provisions of section 11, any goods imported in a vessel'
^''tfrcft&^fftdtaefttioned in the- import manifest as .for transit In the '$l^xm vessel or aircraft to any port orate^prt outstdf Indialor any customs port i$r Customs airport mayrw* allowed to be so iransitted without payment of duty,
54. Transbi&tiwnt of goods UJithow* p^rmnt of auvysr- Where ajiy foods imported into ft customs p0?^ iw custom* •airport afe-Intended for transhipment, a bil& of _tffwmipfoeni shall fee presented to the proper officer in the prescribed tojrm. •
j(2> SUbject to the prpvpdfts ^section 11—
(a) where any goo^ i i f t ^^
are mentioned in the import manifest ;$&'1roivtl#nsMp-. ment to any port outside India, or
(b) where any §6odsHttiportep into a customs airport, are m&ntipned.in the import manliest as^^ for transhipment to^ any airport outside India,
swih goods- may.be allowed to fee so -tca^snippeCL Mthotir payment of duty.
(3),W%^afiy goods imported i^ld ^:cu"tonis port or a customs airport are mentioned in the jirip<*rt triahif^st as for tratisbiijmeilit—-
(a)' to any maj or port as defined, in .tl$& Indian Po|*t Act, 19ftB,(15.o| 19Q8Vor the c u s t o m s ^ p ^ a ^ B o ^ l a ^ ,: Calcutta, Delhi &r Madras, orasy^oifaer custosns port or customs airpqrt which the Board niay, by nbtifiqatioh.in Ahst Official Gazette, specify in Mi behMf.- or'
^\W,4^'-')^iftnVr&iist(Hn& pott tjr ctistoras'ajrport;,:
arid the proper officer is satisfied,;tftitfajifa^ c ds are bona fide inteded for transhitJftieht • to s'i^i *Ufftoi"S port or airport.
the proper ,^®8er. imf allow tfee..&&$* # be transhipped, as may be v } 1 t o a u t , ] t o y ^ a t ^^ prescribed for the due arrival of isuch goods at the customs port ^customs airport to which transhipment is allowed, —
55. Entryi etc, of transited; ">"' trt^isf^ppeA goods on a$pval dt oifstortiB port or customs airport.-—\^here any goods ir'i aUowied to'fee traftsitted under section-53•: dr transhipped under sub*^ction §& of section; 54 to- a"y ciAstoi^SL port ,<$> ous- tokis airport, tey shall/ on. their ari*i\sal $1 siicii pori or -airport, be liable to dutv and shall be entered, in like manner - as cows
are entered on tne nrst importation tnereoi amriaie proyisiona of ihis Ac^titftd any rules and regulations shall, so; IJW as miy be, apply in relation to such goojiis,
56- Transport of certainc'ki&ei 0/goods svbfetit to pr*t" cri&ed con$#ort?r^linported goods ipay #£ trans^orte4: With- out p^Qffi&t'of duty from as* land cw^^^il^fttlon to aitottMjt1, and afty"g0Qd& may be transported fsom oiji^ ^#ft¥o;J IndiA w another part Ijhrough any foreign territory^wi&jeqt, to Suon conditions as may be prfescriWd for 1iic diie\itfi%itL gf such goods at the plape of destination.
'CHAPTER "33C.
WtireMuMnQ.
57. Appointing of public imvK*^\iM<&l< awy ware- housing station, the Assistant ColleMdr of CusioiASyi^lfjSpR^ public wswihouses wherein dutiable goods may be deteosttea without payment of duty.
- 58,, Licensing of private wafeRo"s^":^(l)^aSCia^ Wdfr* housirig station, 0ie Assistant Goll^ctot; "f Ct>4onjf:'ixai& Bcetjse! private warehoiises wherein dutiable goods Jniportftfr&y^r op behaft of the licensee, OF any other imported gobds Jbst Respect ot whicIt:f"KSilMi^s for deposit b \ r a l t o . ^ t ^ K 9 ! ^l^ '^ available, m% be deposited wi%owpa*5"Sjeni: o!:dt$y*
(2) The Assistant. Collector of Ctfstoms t w. fianftei " licence granted under sab-stecti^ft (1W
(a) by, giving one month's nibttSe tefwritinc to the liisento*©j or
(b) if the licensee has contravened any w#fefe*|^al tlU"*Act""rti" rules orregulatfi&HS^ ^"ato#tffid breach of any of th^'ooniiitioiis of thfe liceitifte;
I^vided that before any -licence is cancelled VWtom clause (b), the licensee shall be given a rea$&n&ble op"ortuniw Of being heard.
(3) Pending an enquiry wnemer. a wcence.gff3al"tt WQW subjection <1) should be caricell"4 undep e l a^ ty) pf sufiS section {%), the Assistant Collector of^Custdnaa-tnav suspend th
69.; y%tir$iQusing bond.^(l) The import^ pi any duti- able good* which have been entered for warettow^ing atttd assessed, }o duty under section 17 ft section 18 sfratfc^eeute a bftiidbinding himself in>ft,suin^^eq^al'-^ol^ice fhe amount of ilfce, duly assessed on mieh i^Ddi;—
m> ""W:
tules afed'^'guktions in respect of such g ^ ft
(0.ty pay on or before a date specked in a notice 0fcd$nand all duties, rfefat aiJd> ($iar&es claimable on account of such goods tinder 4w •^ct,;together with Interest on- the same f^om tM date sa sgMlfle^ ^ the rate of. six per cent, per, annum or such other raiEe as is for the timeiToeing fl^ed.hy .th>_3i?ard;.a^d
(c), tQitofiss^ "ni pena^aa%;|a^urrea ior violation di .1i^s0aSmB of this Act aM"ie%l^s arid iregula- tibiQB in resDect at such ffoods.
. (2) For the purposes of sub-section'^>, ihe A^ststalit Collector of; Customs may permit.an^.Importer t" enter into a rjpieral boi^;;^ Stiffilt lamou^it as th^ -A^sl^rit-, Collector' of Gustoms may approve in respect of the Warehousing'of/gbod& to be Imported by him within a BpectftitJ period.
(3) A-bond executed under tWs section by an Knportejr.
in respect of Wy. joods_^iaH contiwe'ito foi^,.£"o^ the transfer of the goOaiS tcf ariy otll^&^r^oW or\ the removal of the goods to another warehouse:
PrWded^a|^wbei;e $*e whole 6f ^ g t o o ^ . o ^ * ^^ ttiereof'are trawsret*^ to another perso^, ttiet^opfer Qfflcer. may accept a fresh bond frofO?,;.$&"^|ii^^\|p\^,sum equal to twiqe ^e^amount of duty assessed on the goodst transferred ^^.4l^r^,i^^. the, bqnd executed by tha-traas^rox sHall^ be eriforceabB -ftij|^;*(jpi"' sum i^entione4;.,to*^^MfflS tBfr- amount for whfcll "'il^sh bond Is ac^gptei '4mfrW'triausferee.'
00. Permission for deposit of goofain xwartitioMe.^ 'When .^e provisions of section 59 have; been Complied' with in respect'of any goods, ;the proper oMcer may malte; an of der j^Wnittlftg the deposit of. the- eoods in a warehouse without jflfiyincnt of dutv.
61. Pettod for which tioods may mrtdiii vm$hfiWieil.^r Any warehoused good? may be left In tiw warehouse in which
u*
i. . . - . . ,•
. " J :, . ..
^ ^i A
they are deposited or in any warehouse to wfiieh.they -may be removed, till the expiry of three years after the daje oil whicfi the proper officer made an order under section 6(S permitting the. deposit of the goods in a warehouse;
Provided t h a t^
(i), in the ce"& of any gotfds l which are likely to deteriorate, the aforesaid period *o{ thfles ye&r$ may 18 reduced by the Collector of Customs t
t (ii) in the case ?*£ $fty goods which are pot likely-jfec deteriorate, the aforesaid period of three years may, on stfiflcient cause being shown, be extende&by the Collec- tor of Customs lor a period not exceeding one year and Jby the Board for such further -period as it may 4^ fit;
Provided further that when the licence fdr" any private' warehouse is cancelled, the owner of any goods warehoused v therein shall, within seven days from the date-on which notice of such etmceijtffcfon Is giveit 6r witfcte'Sase^fcfen^ed pwtod as the 'proper officer may allow, remove thgr go0tjft l#ftn such warehouse to another warehouse or clear thenrfor hom" cx"n- sumption or exportation
62. Control over ivarehous&k aoo$$*+>•$& Mi w*riehwis" ed goods shall be subject to the coijfrol of the pi:<5per office^.
(2) No person shall enter a warehouse or remove my gk>dsf therefrom without the permission of the *"*)W#Tt5nlc"r4
(3) The proper officer may cause any warehouse to be bcked with the foek of thfe Customs Department and no person shall remove or break, such lock.
(4) The proper officer shall have ficc^jt^ evety part of a warehouse and power- ciq exanSjae the g60d> t^er^jn.
63. Payment of rent and v?arehonee charges.—(I) The
Owner of any warehoused goods shall pay to the warehowfer keeper rent and warehouse charges
Hi
.ajuu wttfi wic jjeniaasion oi me proper rancor effuse to pe soja •feny taransHr'of the warehoused goctf&n^withstan&ittgj.such, sufficient ^portion of the goods as tfee/. Watehotuserkeeper pja-y, sd*Kii.
$4- ;Uwnfir's'-"gftt-^ deaZ;.ioi*fr.. vicftehomed goods.— With the sancti&n o£ the'proper officer a"ft yon pliyflnent of the ^e^cribed fees, tiie owner of any goods ^nay eitih^r before of alter, warehoiisinc the asriie—
(a) inspect the goods; (b) separate damaged or deteiriorateii gbc>&$: frbin the ?6st;
(d) deal- *with the goods and thd# ccafifainersjii siich manner as may be necessary to .prevent loss or dete* jioration :p£ damage toT%&^od?B;'
(e) show the eoods for sale: or
(y take samples of goods without entry for, home; consultation, and if the proper cjffiper so permits, witlv- .out payment of 4uty on such samples, t
65. Manufacture and other operations in: relation to
tfao&k-vntyOttehouse.—(1)With the! ,Hsjaneti©ri ,pf liie Assistant ^ T ^ ^ ^ f ' C w s t o m ^ a nd object to sucji"• QondftioniS and on- -payment of such fees as i^ay be prescribed, i fe owner of any waa^Itottfed goods may carry oO: a i^ ^a^wllstjitiuifiiig process or other operations ih the warehouse in relation to sucS Hood&
(2)' W|jepe::in- Itie bourse of ^yj^o^"tions permissible in,relation t6':a% w a r e h o t t s ^ ^ a o^ uttfar; su1)-seetloft (i), there is' any waste or rfifv"sd".t!ie* following j^^sionaf shall auDiy:—
(a) if thewhole ojyan# ^% of ;th:i^g&wis" r*$ulting Irpm such Operations are exported, iimjort 'id:uty?shall be remitted dh flbe quantity pf ,the^war^hjtmsed goods cofl- tain"i in so, much of the waste^or refuse as has ariss$i ircimtlie operations carried on'in relatioji to .the gcw>ds exported:
nv
(4/) where any goods rin jrespect D^|$j^*ii3OBd hg& b#" executed #ndW$^*|?n 5& and .whlq6^|fe'pot-been ^'amiffosr ft<5ttwj ,c^nwfetl(>^- .tfreit^f^te.itre not • duly accotnrti"4 Ic&vfc thft S"ii§$KJ$&i of x$wfcm iP^lcen
?tpe<*unt '6f such goods together with all J^ttap^^/w.intetfiP
p ^ A M i k^ W f " ^ ^ / a | ^^ ^thbtit-'|H^^p6 1* * ^ ^ ^^ m^ii
^aidofScfti'tnav seleot.
sij^tioii 5? Iwtvi been clear§4 tQfJt8l$$ co^nsumplian .-or e^pefrted
"^ACiawl^-fll-Kich' goods fea^e' b w e ^ ^ ^ l S ^ ^ ^ ' i l i ^ ^ W^ ""ajeet tfc©fo
Specaivftit.
Dmw>bocfc
(1) 4KlNsi i&riy ^6ods capable W^S^^mm""6^d 'wMoh •faaw-bf^'i^flMSid^int^-^^^ u^^;^fuch' W A ^ ' ^11 been paid on itnportatiop, ate ^s^&rteb} t0 ^^f^isfoutside ..Ilidiai j^i^^ej^t.per.^t of such f^;^^^SM|i^ltep- '; wtee^te"mft*"*"3^le
iittwrtM; und
JGt#fW' -goijiife - "finBr^i§f^E; :.'-^: ea^i*'.Within :two 'ite^woai #e dit* df ria^^M lfoty;Mfi" Ji)ii"^ta- tioa th#rei-)f:
PrOVidfid,thftt In any jppff$?up;It"|" ^,^6WS6id'ftflSSfl
;b^ the, Boaid by such iurth&r 33®I*jd a^it ttift^ 40^M,
m
and wttji tiic:!|)enriissiofl; of the proper officer" cattse-to be sold (aiiy traijaWi of the wwehousfcd gop.ds ^withsta(lia3ti^r); such sufficient..portion of the goVds as # "• warffibo'use-keeiksr may sete<&
fiJ4. Ottfn^'artrigM to deal with, wcftehovMd goods,— | | i th the sanction of, the proper officer and on' payfnent of the Prescribed feejs, the owner of, any goods #iay eithey before 'of after, warehousing the asme—
(a> inspect the goods;
(b) separate damaged or deteriorated gox^frOni ther^st;
.purpoi5(!Mfr-^ sale, ^ o r t:br disposal of thegows;
Xd> deal-witli the goods.an^cJ theii?containersm sucn manner as may be necessary tp. .prev^iit lpfes ot dete- rioration Gar - damaae to the (?ot*di:
(e) shoW the Kood& for sale; or
(f/ take samples of goods without entry for honie, consumption, and if the proper Ojfficer so permits, with? put .pa'yrnent of 4"|y :m such, sampiiss,
65. Manufacture and other operations in t&latiim to 0QQ$)m,watetezni$e.—(l) With the ^ftctiDft of the Assistant €b^
(u; WjierCiia ttie £ ther^ is; any waste or refuse, the following pffbyiftions' shall
(a) if the-,,whole or^ny part of ther gfejads resulting frotft such operations are rex|>orte4, inwi^rt duty shall"be remitted dn the quantity pf.the warehoused goods don- tained in so much of the waste"or refuse as, has arige^i irom the operations carried on"in relatiohj-lo -the go<>ds 'e*bbrted:
m
Provided that sucft waste orTOft^v#fe*&ttk$r(tea- from or diity is paid oil '$uc;hwaste o r / r ^ fe as if w • Jlrct been importeainto Iuma in that form:
(b) if the wnpie ot*^;|*ar^ ot tne gooas resuiufog from^'s^h; operations are cl^"Ji;$P0nT. the *wa#nouse forhome consumption, import ^^^Jai^lfec"$>iflrgefi on the 'quantity of the warehoused goads ^fitained in s$ m.utjlj,
§Qh;; $$0&f 1® fe"fti^pt mpqi$et}, wtotcriate $&$$ ^ ffti •ntfrn^facmre'dj1 Jg6ods in warehowe'.+-lf any i^p^Jfted; tnftf^ riflils are used in accordance with the piovisioiiig of section 3(5 fogrt^ie m'anufacture of any goo^"aM^ria.te.ol d^ .leviable on the' imputed materials c i e e e W ^ . ^ ^ ; ^ r i : t iw levitfPi on such goods, the Gentral Governmeni, If sa%R^ ^tatih the interfe5t&,af the esttablisliment or development of '(^;^wn^8l|ft ilidttStiy it is -"{necessary so to do, may, by hotlfteatitOri in W Offjftifyi Qteette,: exQm|st th^ imported materials from tfcfe whole or part' of th^ w rate of d i #.
67. BfpmottQl of goods from vn# warelpaasie to. MMrtRer,-**
The owner of lariy wardioused goods' mayt with tWj&$a$dsiiQR of the proper officer,,, remove them from one • V^r^^We ^ anoti^er, without payment ot dutyj subject to vfych,, eonditiQBai as may be prftseribed for the dttfe;'$n$ftl of teiV*s!tf^iow"ii goods at the warehbuse to which retnoyal is'permitted'.
f!8. Clearance p| warehoused goods for ^fri^J>£^^^r. tioii.'-—The imporie* of any wtt>*hou^;gp^^l|ii!p^^ for home co|asumpti
(") a bill of e¥tfy '!$• home consumption, in m$Wit, of such goods has been presented in the prescribed fornt; (by ttye. import duty levla^e ^ c m ' j M y p^ ""ra^W;
penalties, rettt, "interest said otjie^ i^hp'^liiliiayable in,, resp^clpf feucli goods h"?e toe£n J""l(i; au<|
oj^L consumptU>D. has ^>Aeri madp hv the tirVroer offlcar.- ' '^
69, Clvwdnce .of MmM0Apd ffo$f" for Cacjwrwon.— (i)_Any Varehodlsed goods may b
(a) a '••; shipping 1?iU or a W$ of M t ff Jia& b©en pjresfenled in respect Of sufch jgoodsjijj the ,p""Hwrfbod io*tnr
t "^
ptM^^Kiirges payable^ i^p^ti^j&U^^Oed^JSt^ ft$&$
ife) i*w
ys; ^ w ^ y ^ a i n g ^ ^ y t h ;^
(1), If th^'C^afrat Government is^qt~Qp^k|n thai warehoused
jrat #u$i ^ f 4s sldalliot l?&#Jtported'io afty p l a c 5 S f a 4 ^ i^ <$Mi$&t& ^fl^#"itv
ioij4&wevy iroiw ^ warehouse p^rtd i^bfix^k^a^ii^j^^ii^
G^W^TWertinfent, liaving regard *to the v o l ^ B p ^ ^ ^! goo^s ami the mana^ Q£ their storage, may1 b^^QtmC8iiwi>.&) l*ut Offieial Gaitette, s©6dS^,h
71. Goods not 10 ae mwen - out of yMT&kq$9& Qs&etpt m
re^Apottatii)n, QV%V TpAo^^XomM^^mmim^^4^&^A' ^lse>Mjvidfed hv tfcis Act
in any ox t ne f05lCTwlhc c-as^s.' t h at is -ui>.""v:i""T
r'k War^hoiite ^n ^Dritfeventioii
lW^ Ji^feerft -any w ^ h f i " s0 'goo#r
duringyhich such gciods are pennittedi"j^wpt"tion w to remain in a warehousei
#) jtorhere any goocts i^s^tgpe^^o^ftiS^;.'^ tlk"iit)^||j $0jh'£ftefcuiecl underfljj%g^w$&ft^^jjjjfe'fo* "P"^ ^Mteitffed, fi$r, h
yeifawtithl such goods together witti all |ite^^i^!:^ttt:""iiit*^iii kM othe" rfwnssis tmvable in remieet of1 i u ^ l ^ b F.
fj^Mk&t -tjl;tf]t";goods covered V any band efc^blfed- OTM*" fl^tJi0n;59|liaViat;>ecn clewed for twwtte cftoaumpfioii.or "3tpdrted
. Drawback
ijtiBp^w^ich apy;^|^|5fJ'ha?
W.l m* "m.
,„• ^i^w-^joard may,make ^^aityo^jait ti^.|#H$$K?ip
swc&'Jr&fftiwStfcfoJis may-'**
^ E ^ ^ a l t e u l d t e d' tinder set^wi 16;
(b).in the case "of go4jfe>':>4Ptt>tfd -'to' * ^y P^ vteitftially under section 18, tile $&\e 0t.^xyma^.x4M provislunal duty ihall be dcat""d tiftlw im datfr ol pflyment of duty.,
T ^ W a H ? ^ m * ^ - ^ " *;l *k respect of goods of w^;clas* qV cl$s
;JJie CJentral !e slfowetj-tu respect of ji^a.^oods in accordance with, and subject tb; tlti n^eit'-inade %atfittr sttb-soctio&(2).
|IH particulflari Stidi Milet mav t^Savidfl-rH
i
r.*tyr>t )
'f^flef ally. or' W"Miw'MHw?afed^^-lmftntrfftrtrirw*
as grb&ytl5C' h^cessary;
ever^r part of Ms:,^jada^actory_to- ^ ^ ^ ^ ^ ^ ^ I t e i Ws liiapMlhe processes•. o i j m a 4 ^ ^ ^ e l ^ ; ^i^ l y% ''^eji|tal1or oi^rwi^e)|i^ "Statements'inaa*'i& support
76'.: rFroMbifm'Wi3^rW^mtii^^ofW^m^^i^rt^n
no d£*$y&a©^'^^f life allowed—
ijfc l^/minatian, of rate of dVtPyz<0^"J^0f vtiftftiticmr
tyWrtiQtiifi'"'Mmtggug&:~~'th& fate df duty ^^arfSK^tette^'H- any* &PI$$^e to baggage s&all frs 'ij^lv^m^W&^m: ijjt fptfceWtKe jdate on ^Mt4l;%dec.Mr||lM^mraW In r"$et#43if, suc^i Imseaee under Seeti&s fTF
piftper 6ffie;qiWniiy,"subject to any rules mad& und*^ sab^sectwn (2). pass Ire© JOI ~dutv—
m^nberof th^ crew i^xm§^m^^^^0W^fi^-; is:3atisfted tiiajt'it harteeen b'^'ti^l^JiMBK&iilfiKai' periodftgmflv"bfr stoecified in tke rules:
r e ^ c^ ^ , 3 ^* ^' s"id -offteef' ig: j k ^ M $ ^t J i^ -lor 0p.W$<0*ti$&passenger or Jals; fditti^k^vlr #'$%$.'0$. igBfydi>Souvenir; prowftei :^^;ihft:valrae Qf e&M m^k article and the total value of all stre^ia^JeB does Jwrt exceed such limifet 'msutiemap be sneoifiiid Am me ^te"^* ;
(^TRie Ceiitfal i3
(a) 1ibe ininiijiuai . p ^ ^r| ^ ; ^ ^ ' ^ . ; i u r a g 4 u i) be^fi uiS6
passed free pf 4ut^ underkteile^")^"&9#&&GB #){ ;(*> the condttion&-(to be ittffiHfri befti^.o*:^er ^fiflM^) sujjiect to whlcli any ba^gajge MM-im^iJiffltt*^ irec or Qo*ar.
(3) Dl|rerent rtilcs m^}"mm0m^m^$"^im W far different claeses of persons.
baggage of a passengeT contains any erticje whleh is Afftiable or i p F i k p o H : M > 3j w b i ch |S p " * 4 b i ^ • ; " * - . l i h j t W j p ^ ^ a ^ i o ^ li
tow declflfation,^ been mude, u a d e t . i ^ ^ ^ ^ ' ' i ^ ^ e i ^A officer may, at the request of the passenger, detain aucfaarticte for the purpose of beinfl returned to him on Wa feivlng India.
#3U ; ttfip8t8t&t>n& in refmect of barirtflnw.-i^^WOtbflWt rti&iuL
W prodding ?9P xne manner 01 deciarin* ,tue con- feats of acv bae*atfe;
m*ftt t^ duty, anil olaarance of hju?tftfif#
"(c) providing for the transit t^lti^%!^tn6p.t 1u&^to & "laee kitiiae India,
"3^,:^^ lafeeli;cyr declaration accomiisnaT^i^se- gtiflSds,. whfilft
be, fcr Hie u"f""OTB'-i"tf. tfels ^Act,
'", f
i^Ptfi/ty^^'.q^ctfted hy post.—^Q.) T &' ri"1"^ ^'ilttty; And tH ^ P ^ # Si ny" ."W>M""We ta :i t i w ^ mi impaiftwi- by pcfcit sh^tTjfe the r|tc and valuation invioroe on^th* diteWl^wfei^ %6 Ppsrttal .authorities present to the proper officer & ligfc c,
afsM^cg:thfe a^ tt*Tfeoh;
Provider•'. tn^t "il•, such goods arc imported fey, a, w©s^l
Jn fej^'i^€bfBB5&-.^*^h the e ^ ^ t e r ' l l H & ^ r ^ n o d s" to the twstal authotitiesfdr exuotfeMoiL
jae3k%t^S}^iianiify anct val#'4HfeTeo|
clMj^ce of goods imjJ^M or ta te.expor^*,te.J"flti^
Stores
ren^l-oiijboa^sudi vessel qr •4to^aw^w^^w^m loifia.' '* ^. (2) A ^ / , ^ o^ tmp6rtad In * V ^ a " F ^ " ^^
in S^pSbii.-fto-tit* t&tmtift flfl
a vessel.or airctaf^ (other tiian st 4 ( ^ |^ IP!
^diaH or Ifip."faora 1*'6*pairted'"J''AW&^V^/%^!"djra|fe; the. wtwds "taken on ^ M w J n i i i i P w f i :^ aii*crfitffeas stapes" shesli B^SKwStft^CT^
{^) ^ ^ ft c"se ot drawback ca^iugjgfJ^ffi^^
<"*.
' Wttiili
'89' ifegQ&'to be free of export. duty:+^$
. ,90. <7ttnce55io7is in respect &f irfvpOrigii $fjE(ne$ for the N ^ A ^ l) Imported stores specified^ stib^sec^o^ (3) liiay itfitfout ;p^inffltt :^t A?"*tet contained on boartf a ^ j |r -^ w DodisnsMtw
(2) The provision ofnecti^li B9 and C3fti$^l'&:<&ti1 ( b) I OT t he w o r ds . " n i n " f y r * ^t p e j r:c % t T '& * $ & •<
ptal gporfs shall, at 3ffip&$te&&& mafee ag^Mratewz
g r t l l ^ t o W ^ ^ ^^ presented untfer' s e ^ ii ^ l^s J>e^n
e p 3r oi that liortWbilla i^latinc to the KOods wWcb am to *"t WJoadcd At thfit port.
_ , r f?)-v^ef6ra^;coasta^,jqo^;are;iup^MM^.a^
fe^iitn under sub-section (1),
T
K;^<1)" The'' i^ster, of,- ^ y " ^r, ^ 0 # | j & | ^ {{^{{FOOTNOTE *}}}} p ^ ^ ' | ^ p| g^'ffiS^MJWtjjiesin:thft-advice b6ok as ha "d^ms fit. Wfflftlilg to the goods Ibfe&N oft the vessel irt; that nmrt.
(3) j n^ mjBBt"r of every, such y ^ i^ ^ ^ V - ^ * ^ ^W
i ^fec::;|!^"-^t iJ^^i^^H.Mf^paditt^' o/ • c
:ib.'-coiiifl^t (^t/^pbtiite
coastal goods; at a customs or coastal, peat'.!sh$U£#pfit •>emis"e or perttiit thi^vasftet to depart from .feuch pwtvuiMli^: wr&fciife order* ^ i ^ t t' e%ert( hfts been;giy*n" by this prtMC^*;-apidec.:
(2) No such order shall befitiveh until—
, (ft)-snpycnsw: 01 me ves^fijifr^swefoii tfc&*p"a% itymipa&to him unde^sectioiiriS&
(b) t all cnarges ana penaities -Qtffilp,^efcfjgtet ,x$ tS^S v^we^orj-fromthe master thereof b ^ i i l d ^ p ^ id or,th& paymefTb secured Jay such- gu^s^'br^feitosifc'of'such amount "s'the proper officer, mav direSrt;
• i • . 1 1. . i . i
ir i i i n— ! •( . 1 1 1 . mn i i •i I n .. . . —. I , . . I . J . . .~ - ^ • • J - . *vv
(b) preventing, in the case off & V$J|&L~ carrying ^rt^4^o***lfi ^ww&H as-imported: or egpflftgjgM^, the- -^e#8*itution of imjwtted or
.&e^rtfe$s, msure and ;
tfflfa 4ifaJ§y& the proper Wfl&f W j t ^ n ^ o O w j l i ^ v e ^t l^^p'etsatt to ^honiHhis section ^ & ' K m -Ja ^ * e
(2> This m^im
t%\te^yperson wh& h a ^ J ^ d^ jfwfo "r^ i"^"*|p|o Iboan} or is-on board any vessel wl!aifei^(ff^"dia)i^wW"mp waters;
*0^ai$Ppeftdn w}i& has J$lul"}i&et&,^tei"tM^^ bpard, ^ is oivboftwraiorQigntgplli^-ftirojwfl;
i (ft)jtaiypersan Who has got "ut of, or is sbout'tcf gfct felto, or te-bh-k vehicle, w^Mj:h!ha$ sftti^af fftam/ofr^s. to j}"icW!eed(totfftty place ^ot^st^-Duiittt
J.
(df any person not included 4n clause (a), ( b )^ ^ who has entered or is about ,to, le*ve- In""f '
(e; *ny §"3"s"%in " customs area.
#0*1. fcower-to vvawh^trnpuyfott y^f^^^ferte^^ther oms^il) Without prejus5ieefto th" provisions Of J*e<:tibn 1Q& N ^ o A t i tf olt6tt"|t^wnip(>were41n this teehflll^y- jjehersiZ ve jttjecial ^rdffir^f3tW$6ft&&$ of CustotaSt fttis te&nm to believe t&ft afi^f(6i"atti*i3:tecretea4*Mit his |l"ittonvany goods Of the description-spetfiawa In siib-seotiofi |2) Which ^ ' 1 &^ to tonr (Station, or documents rel^ti^g ^mmtQ, bt&x&w jseareh that pe"e©n,
^(ajThe igoods-referred to^'in sub-seetion ( D a t e i h e1 f^towing:-*-
- s ^ P ' ^" other c^.-vof goods #fefc1ii^;C
102. •
$P&tf^"Mi^&4M to search- a^tfifiw^^'t^JW $alt&3;of $e
ti^^M$$#^%^kuHti(k'~-isr '.made, #&;omeWifyi&gKjM "Hiyw"nnttt6 person inaking it u^'j|ift.^viMK|^Lfe^wW* tiie ga"eite<3 officer ofaustonts-efr' thA.x&aflifltnit*^
Kwmw&groum ipts^n^4<^vA ^^^w^mfm
w t t^ .^tate'/pe^pitv!? Jo- attend ^^\srttneps tin6 search 'qSd w"£ i&eue an <>?$$$ biymiing ,to t^ih'prariy of them1 s^:t<" ti6;,*aa ^ ^ a j r ^ s h j a Hj P©taa(Jein the presence of such persoiu ajjtt* listtit*^I''r^dciS2S'seized bitiNfo'co'urse of Baeb s^ttesh shalf iSte
#ttnesse%
(5) No female tihall be searched bv- Hill
temale^.
for detecting $ect$ted g^ods.-^l^^bere' the propex^ - g ^^ hw ^a&"to;b^lipve that any •person.i^|ei|pe4 tcT4ft^MMlNI {2^pl^e^b^; l ^ w p, any goods' ]ty$*'i$'p^00^ecrim inside feis ;bo^, lv"*may; .^t^in &&H pernm-':^ts^m^^^-W^ without i"i|M"c6s^ary delay btetore- thfe nea'^st ps^iffl^ra^
ft) A inagistraie,^before Wflom;- any'per^n-J§ 1^9?©" i^mief ^itw5ecttj0tt?(J);^halVlf K ^W ^ a , i * a ^ n ^ ^ | ^a m fatteUn$ftm$\xch;person has aitjr^a^^o^,3$n£cgd'&§$d4 iil^ fe^cty. Jtor^witii discharjie such/ person,
lij^wnfer© 8Bny sucn magmrate jias rm^sMt J0fai for feeliev^ liiat^ch person ha^a^suohg^ow^ret^itlpl^ his body and the magistrate is &iti$aed t h i £% Hht-tiixftt)l" oi
Wison J^PE^ed or-. X-raved. he Mav make an 6 ^e to
mifttjggg q & i j ^ t ^ ns recognized by th6 ^ i r 4 i ^ V e i ? " m #t w ^$flfapjftfe^ ?his sectidiij arid fltitM**m^iH$$tf^W
u j i ^ ^ ^ l j ^ i t l q n ,^ sjhall, efter ^screepln|,pr ^ ^ S ^ / ^ ^ f t^
^turea taken bv him. to the m i ^ e t r^ witJiout: unn^*aa^
p*Wpn ft*S any1 goods liable,to connscfttton'af^^dte^^ body, he way^J^jt that suable a^iaf^.^riB^tag out such vga&Qtf^be'tBk^Kw6ti*'tfte advice and. under, the SuperVistort ef a •egiste^id mfedifeal praptitlonor and tn^s^SD^'iilK^bg^JS^M xrofmtdV ^ th such dtf©fclfei>
•nforeing the pto^rfKt&ns' 6f'thik ^^^ioB^^wffc'jsu^fe^^io^ft'Ob$ c ^ t eJ "uch custody 4nd, fo^JBtii^:'"k^^-l"Siiiw .Iramct submits himself for suitable actidW betna tak^^4Mhirfnff o^ M^toods.-
M^itm^ttion.^-^f^ the: i * ^ u ^ < ^ ^ ^ ^ ^ | ^ ^ i ^ ^ f e"
minioHb-'* aW&atAiopr grajited(; fcy an^^#ii^^i"Wf:4968),
po^"6ref
Vmoniwfoi&mfc$$ti>ooTi as-Riay be^iitttoitirfaiiol^thfi At^ttRte
0^> (Bw^i>erson arrested tinder sttiN"C*ifln/^) ^hafl, ^w^t*wnsS^eesi"ry-delay, \*& lafeen-to a mft|yrt*a^.
(3) Where an offlcftf of custojn* has arrested wij&J&tttfoja
sitoisteSB^t^'Wl or o^feerwlfle/hftYe^^^soW^^*^ ¥& bes"wxj"ct to the •ftsne provisions af th"4"i|fteer*te
be. cognizable.
IDS. ItMWfr.ceoAWNW^ *ym^,**$tfU**$fo& "$&$$& OoH"ctor of Customs or in ?my "rea A^ofiitog:'a]m|S^fft^"ief o^tfac^oasiof lra$ia.h"i^cer oi cttstoms socially %npdwered by name in this behalf by the Board, has reason to^teKev* tftat any jocd* Jiefele to confiscation, or any ^oew(^"t^+orjWig" which in hls^ o$nipn wUX fre^}&tyr.Qtw$ffl%$jitow& "M* c^iiijHng tinder this ;tAdt,.are^iecr;at"ai w-&&" plmttM&ito(t& attfhorisfr any officer of custoins td search or may himself mapfotot ^uch.rgft£xM"/d(9iwwj&0ttte - or things.
$lffim< provisions, of theiltoJie ^^JJ^fcrtSHfTPfo^fliaftS^ 18"8 ^'&t laaS), relitkiaig to seaMh^halVstr ffer-as may be, apply4^^ajtehesj|Mder^i^s"^l"iiwbie^t'to the-m^fiftiMi^Mi that sub-section (5) of section 165 of the said Code^abj^ijay^ efleot*s i£4o*.ttee'word "Magistrate", 'Wfeerevw* It'PC"wC W vrtoste^CoHeatDivof rCwftoms" were,PtA"fl*ttWSr
HW. Power to stop aftd search, con^awrajj.-rtO^Whflftf thoTjuoperoiReer ha& reason to believe that any aircraft, VRhidff or animal in India or any vessel hi India or within ifyTfi&ufc W^msrw*$e¥f*>feas"beenf is iMtatgrJMr is about-to, b e ^ ed iri thbet|)8"igg^giflf any goods>or in *h%Taiurria^&f ^ o ^ j o ^ ^ t eh hftWh)w"m>8mi^€^^^ay"t^^ tto;e ^^*|yajv";h<*VflMtfte^ a"itt^lf)Di'r vessel 6r> in ithe case ot-an wsftftt, ^m^il it to land>^df^
(a) itUHanage. *rfd eeaith any part of the %frcr&ft> vehicle or vessel;
(]$^fimin& and search any gowfe iix the: &"e""ft, v^Mdfehar vessel or on the mitnafr,
(c) break ppen t&e lock of, any door or package Jor exercising,the p*pv"tf^tejQal&^^ fa) and (b& ifrthe keys 4l"e>(wi£l£fc$M; (2).-P^M^'fi^ the^ purposes of sutHsSetltfn MU-?
(aXjit becomes necessary t6. stop -any* VeSBjfl % Compel aiiy aircraft to land, it sji"il:b"^ 1 ^ 1 1 1 4 ^ ^^ vessel jpr aircraft in the fi^rice- of the Goverii- mwitwhii^flyingher. mt$g^l^^0i^^ ••J^ffat^f mtthoirised in thi& behalf by;the Cfat£&^it)$Bwki$rfy suMiKi^n sueh-^ Vessel to stop or the.aircraft to land, ^ means of *an international, sie^^l-r7.^cHtIe^x:';,^hi|^ TQ𝔔
fcrrthwth^tdp or such aircraft £hIa^forthwith laacM:-and i| j t f ^ " td do 50, chasfr.may,;J?e g ^ n;t ^ ^ j "^ ^ vessel ;oc aircraft>as ^tesaidiaijt^ij;after' a guriW ^Pea as^a'sifenal the ves^i! fails 'to stftB ofcitbtt -''wsml^-Afib to iaiw£j; may/b"iflfte^iuisMatv
, dfHif %eeome!s neces^dry ^ ^top' an& vehJcJft,4)r ati&l^th^ propeaMBI^er riia^iw-^; l a l ^ ^ a t o iw sip^ijl^ft, awj- where such means': fafc ^hc vehiclfcttr ,fl"J&iai niaV be flred-titJori:
JOT Pimef^ fa^ ^ r b ^ i ^ ^ e r s o ^ ^ ^ ^^ officer;^eu*$ti(l%i e""p<>Wi6recli; i"'"t;fes behalf ; >b/ general llA0^or_oi Customs may, during,,tei^^fiftPf-mMSiSaf
. (kj re^ttire^auy Tpf^^^^^^;^:4MviSK'-im ^iciuiient - ot thftijf
^ ^ ^ a m i i ie any person ^oaW^t^tfeiwittlfaiefftctti fliid^ieyjftfiEitaafeiff'^? the; caifi.
ftave power to stfniiaon any |>erfiott V(b.6se s j ^ n t f i u ^ ;^ wtfm-! ders nK&aaiy either tp^givft 6vi
, &) ^M"mni0ffl3 to Reduce ^dwu^etli^.o^ Mh:i* tltttt^ may be for the production of cerUin 8p^ifi^Liiocmi"Qta 01
things ;©r for the production of all '^S^^i^^tMSi •<&^ert^p'$Mptidn in the possession or' iiMrem'tt&tfpl o|ifee i30j$$# summoned.
:($ A l l , p e ^ ^ ^ ^ ® ^ M | : | | ^ ii b£ bouodttf^tend Mthfer in .pejpipn^^".^ officer ifray ^direct; i a^^;|rf^iis"-?b.,suimojipCsS^ 'tfe^tt'iiifeiwpm "any;subject V^p^ting^wJ^Pfie^:•••aipi0• ^"""4^ efljAr S^afe statements and produced -*ucii ddcitefefets ifld ^th&l* i&jiliVgg'.&liaw heIr^auired:
^^^i^,:^M^ Indian' ^en^--^^-T*S.S3^(^^r;";-:?-^ •,..
;pt^)Y"ftce;b| ^fol^iiBr imported 'ty,Jq$k$rAny'. officer: of miitoms
•^t^ndift;^y land,''to, :p^5diuVe:1the''p^er^Wa^^^ffife4i^ tit fiiMti^iMFa^' ,of;the.:flOG#;.'
l^jDl^^d ^t ^tliinl ^'1^Vscctioh>'eb^'appl]^>t&'iaby^ l^j^^^^i^^f'f^s^i1^ i^onis a WQ frontier tp 4 land^StiStottis Bteltion by a route :"woiMed under clause frV Til -liMUWMlmirfi'
^^i;|
^ha surac-i^ctit causfc being- shown^be extended•"by-.'MfeCollector ofCuetobitS fora'TDeriod not exfceedin&six months
WThtf pfop^618<&f®$^
things which, in his opini^/;?wi • M Whf&V:fm^:imii^fit' to. anv p$oee&iintt under'tnisAct
(4);' Ttyft fWBfSbrt iriStn-" whose ct^tcfi^r,. a l^ dtd*ftt*hfefets ai$ seized uiCddgsub^sectmiOftM&lfeimtM- t4j ifiiSfe j t ^ 6S tWeolof t ^e extratts th"C#li!∋ ii^^f^^sejie^ of an bflfcer
CHAf'TER 3flV_ Cpn#sca#
j^pSwif"fotjo^irig- goods b r o u p ^ ' f fe tr'^lafe*' <*atsid"' ftMla Bhall be liable to Confiscation:-^
mmw&fyw atfempted to^be urat"^"d? at ajfcwr ^ft(3" bia^p than a ca^toir^goj^ior eap-JSMjo*' jd]*ok:"ppotttted ujwje^>l".uge Ca)of s^ctioii 7 tot th% tmlokiiii^r of sttdi goods;
(l>> ^ | o f t# :*ftl|>®Pted^ b ^ r i l ^ ar ita"tod; w | t" througli s^y^E0ute dther thaixia tiouket ^siefijjliti i^i Aoptfr fiwition issuetl under clause (c) oij"^
'iflSfcSto' dutiable or 'pnSMbJtia-a^Bfjpga^^^ 'un^gifel from'a conveyance in ccm^^^lte 61 iM ;jJW#rart6ns of section 312, otjifer than go^fifipfetenuy unloaded ^-iigmKi^J^^imi^d kepjr^iife sub* section :^W-#Wiv
p) any dutiable ^;:pix^btt^;"^^j^ldil^. 05 attempted tp.be unloaded' in eanMi&mww&Jfa'tfffi Vision* oi Section 3* or wcthjn^i;
j^d ii(i, ^tiy rirtanriGr in '.a^jk |Jac]kfiSe eitii^i* be^wft"^ •wfiSP the uiflA'adinc thereof:
^0^1^% "swittiQjit tile pcs^ps^ioo of 'tlifei^^SippBHft ••Officer or iswtflarSry iii'iiate tWBSft-^bNml pennissitm;
. _ ('•1Sc>''^iaap?!. 'dutjy^be .'^ ^^tM^lted goods va^>ti|!Mit-!]by
*SE ,tne | f o p | ^ ^ i ] ^ ^ ' ^v :p r o d u c ^ S SS ,^,4^t Ijrodwce^: .or, -f%p|'4& *M* pofress$ftct>S'|toy- ma.t§ipi"l twrticulai' ^ i t l Me ' sDecificfttioft. YcwStained thejcein;.
• m < ^ i a a $ ^ y^ ;.Aet, o r ur ^ie CiRjM! of JbajfsteiKt; M- ife* idem^PfifioniMiiidfe tinder saction ,77:
(t$) _a^, **titftol§. or prolHfclttHl gWWS" Vhich do not
ng^d"T'iiirider'this Act'ot ' ^ •i l^v ; c a s^ . , p ^ ' . ^ ^ i ^i^ | i f e ^i
(h) ,any dutiable oj ^ r ( ^ b i <^ .goods t^#S"l*d w i" or wiliout trahahlpmeitior a t t e m pt to htt*n transitted ih'.cd'ntfavention of the provision* of Cbaijtef - V U E^
f^ou^^ut^ pr,any^i?5*ibit|"i-^ &%^<$®l$feW6aj&
l ^. -fH m | t^ yor improper jmpoWtftHwr^Mv; aotidk. "t&.-t^
ifoods. liissfele to c^iifts^tfi^ tffiQHB^si^wlBSt i l l- of tttrots the -dotae or omission of such - I f ^m
% ^M5^^ttCdulres 'pottiMsSCfllij. of ot J|.lfi:"Jiy: way ^^"|^onc
whichever Is the ff£fi"terL
!H*toi: whlchevei-, is: th^" fjrea^
i:*m . ^ . ™. . . j n_ _*<•
ox Deing exportea, contrary to finy pKOTB^n iitypcwKSst by orimder this-Act or, any other "4a#?S^ttii -ipi being in force;
(tiiHtapftB aarea for the Duroose of iaateoptktfoja;.
• |^#!i.gr^atojptejt.ft^iiMtM:^,"#fi|JS(fttten of the provl&iQns of section 38;or taetfeit 34:
;^ift*fr dutte^# : or prohibited . tify&~$B&$iji> -A**W|qrted to he loaded pn1 iEms^ eonV0^i^i,;#^V""tei'- bornei QJ; atternpted4" be water-brone-for-ffeefii^34id6d
pl^otiteIndia, wltBtFtlf^r^BlnStheT>$83
0^) >ny d ^ b le or pfohlfelted good":\vifl)^t,ai'e''riSf included or are in eicceps of .those included In.the entry *ffijm$&$$0%^
in %U.
ms^^00" $'Mm®m;$Mi-$&&\&o not dorrespond In .any .i^ti^l^/'titKr^illiQ^r \?"!^w'^"Wr'
qj^ any gooas on wnrcn import auty .nas^not t>$pti "pwdv^fitj whj^^;^ri| ^tered for ^^o^fe^^Biffi^KifjJ ^cJ#aSi ••HEW* dt^vrtwicK' 'tEUBBia^, iiBfiAloii^^^^rawP^*^5^,
r
f^ei^ev"r is ^tiie gsfl^tejr;
tli) in the case ^ dutiahfcipwds, other tftan -j&o*
duty sought tb "be evaded on-such'goOds'Car-Clci* thousand Wpe<#>> w e h e v er to the greater;
(id^i) -in the case of goods under claim for drawback, to n f"nalty jiot -• e x u d i ng five |feime^ the ""taount^fl* ^ a ^ ^ . Q l a i i n . 6d or, one tb0i©flifc&tJiH?£es. wW"b"v€t l"
y&iptimxfa≪ be 1^146 tp Qpnflse^
Indian customs wafers, any iuxofeft wbiuh js or haf b"©n in Iadi"r"r any vehicle which is: or has Jbee^^in a' tasstwo*
while constructed, adapted, altered '^'fitted i" iB^jr
• " ^ W x o n v ^w fi^m ^h|"h 1^^=("
-$O^BES^O fprevettt seizm&'by aij ^5c"r "f ^oi^iOime;
((?) any (^pnveyancie ^fe3i h^ving^htoit^gMlr^^
gwd aAd sufficient cause;
(d) jyiy'conve^&npe fpom ^ i | ch ^^^fa^bdused
dear^a^ojr^||fOr^ft%.tuj0^r a ?Jaroi 4"r ^ijftvtpftcJCj at* unloaded" nHtnout the p e F j ^ ^ ^ ^ ^ ^ ^ p ,^ o^cerj- |e to ascpimt -far the loss of, jQkr d^loiflncw ,J4l.-,tnfe
"tl^.ji^i^ji^^oMs1 or'pa^enffjftrs f&i fake;;' tts^N^^v'ot-"ii •C^B^gwp;:v^iafl -be • given an-* option to p>y ^-^^tot/.of,l§m
<$tee'ot the g o j 4 f t f:^ i ^ ^ i B p K ' : f e fc ' stttMa^^^thm
JTa^lflftiatfawt.-^—In this section, •*miffl|$^|inoe'rf tneam 4niKtfc6t tilridk at the date when th* tfrxwk Aw* kidKi
lie, i.mmm.<$m^w$>m$mi^HTig for gpoas.-^it^y. goo#$ ;-fe^r|a^on: into' India • - o r - g ^s" ; * r ^ ^ W ^ p ^% tn^""mwint of:diit7:;tSiftt•' ^ould;ha^^;te|^H(?rg^ie ate|fea;
^OO4B iwrt unldaded 03* the- deflci^ri,i ^c^jfei • fl^^e
0), Jpi-thfr cafle ' of (^asm\ gooife?'- ta;^a p e ^ ty not
#r-'
wPJtjii'"tjbtffi'r|^ait]si'Gf a, custoi^, i^eft'TO^uie 'PW^oiwv'q|!5|"pi9Jpt^ tion and:are liable to corLfiacfition, .tt"i>^fekage arid any flUter goods ccoitained therein d ^ > " 3 * ^^ I&^^-^wascation.
° wnveyanw UEfed as a means of tr"DBttMa*:
^;;Con^"(:
notwitlistandin^ any cJwta^ 15 " k^ lOjCWt
in EUCJI mftpher that the flmug^d goqds.c^inot H^ waiwjrflfawi iWwtffidcb^dtljtr goods, the ^hole of ^it fiood^ shall be llablp to cottflsca'tioii:
v6lve.fltf which is equal to the value of the smu^ffled^Eocxisi shall be^KKe to cot£iflsb£Et£bti^ -
,, J' L ' O S '^ ^ T F ," ^ ^ ™ - *T C IJI j . ' v w rr ^ TJ _J f ' ' " B M W ' - "! • T I C l T ' - ^ - f EW " .' i ! - W ^iW i (ll l P * w' "f ir ,-;1' " ~^ - t f™1
' - C Z I FJ \ M J 1 H T6 ^ t j t J k" jT j f " ijl M l - T i ! t Q j 'J ti P H I' M H H B I K7 U i H i i l i M f f ' M Lj l f f f f l l M H I ll f • rr
w
hundigfl rupees, by a gazetted office dftctfi^nis to"$$ Ijfr sfonk than an Assistant Collector of CusS&aas.
123. BurMto tf '&faf ^jmtottmcttiex.^il)'WtimBkLf
goods to whicfe £J$s section applies are ^eiaied7 mwjtei? fhfa jket }ii th£ readable belief that tljcy ard ^mtjl^ed goods)", t&e bilrd'en" of proving' that they are not smugged goods s^iall b* 6n ther pejpsoft from ?whose possession the goods vs"*e seized.
0 Thip section *tipn$l appl^o ^old", Hl*tman% manu- factures of gold or diamonds, watches, "nd any othet dasa i* gtfiisas wHichHie CetttufeT GdvtStefcfflft rtifry byP not^catian in SfeOift^al Gazette spedfy.
1?4, Isaac of "hoio-6
groui^us on wntcn it is proppssa to ^yWff^ffly rff^ jHwwfe 6s tb^ impose a pfefwdfy^
Jb) is given an opportunity of'nu^titf'ft ^pepraftfttf- t&n"'l*i voting within eucli /easonriile wn^ "*• (N^LTO ipecified hi the notlee agaiiy^ the' g^nads o|^i^8e"ra0ft
(cT&rgi^n treasonable-ot"p^r£unlty of b ^ ^ b e a id in'th^ ni"ttef;
w^raiS^atfiUdn f^fetn"d^^ "dwi"^(fe^nw^ "t-t^etpE^e8tr'""rf i^j^^a^^cttnee^nwibtee t*riL'
office ^ ^ ^ t n^ it may, S^^-'^dW^^^m, t]fe^%
t^i?i0"^'"oy o fe to^^'giY^t^ifc&^^^fei&adB an "*l^ttn"""fe*tt"tw con&M*^ sueh"feH!f ftfrtta""aia^^Baer
Btarida^tfaftfc, without-prfe^udktt t^t^-prov^H&a'of the
jxpjseti thentffl^t price of tha goods co"3^(^M3^3 in foe efcae ^ M p < > r W # ^ t H e a t t t y ^ ^^ *
(fi^Eor .the temovalfOl daub^J*wjfbj&j:eb^ defel^t^dUiat any.flavin lieu of^conftsc&iityi of ^ d ^ , i i H { ^d under suto- 8N^0H(U shall tei&adcUtfoo ta any ^ ^ ^ d a t o t o c es Davable iUJresikfet of: suefa Roods.
136.' cmjsm^scatio^, property* to v&stto£Qeipiral GcmsH"^ weftfc^(l> iWfeen aay ' 0 0 %^ < ^ S 8 d^ t W ^ "& ^ ,' sWfctL g o o ^ ^ i ll hereupon lH Itt &&tetfral^taintfiariitat:- l
^ ' ^ e o ^ e ec adjudging- Wttiflsottlbnihfiai Wa< "id HttM -possession of the'eaiaflstiated goods.
coniUott.tfeif^taeftalty imderthie""At^'by;:an ^^ofcuStfems -rt*lll not prevent the ir>"ioMori df1 any jninishftieht to Wlil^:fe *pmcfa sfiteoted thereby is liable' tend^ -&£ pjjpVjbfif^ Gh^ter XVIof this Actdt.'tttirtai',anv:fit)M4rlaW
CHAPTEE ^ ^
< to) where the dteciaio^oafc Jflw^*t""fbfafa t*i*sted fe
(b) tfhere ttie cte^ip^,|Oj:^^^4ftUf^B^.6^Migr ai3, officer of custoitk I6w"r ujrara; tfi&ir s^uaie^tbY1 of - Custoaast- appeal to tfae^'AiMaellate Gblleetor.ifflf <3asrtmns: | ^ W ^ P ; mt'; Aj?pcUate ^ U f t v^ jfcay^itift .iit
Jff^i^r^en^^,t|^f|p|i^"l wi9Hii*fhe m p i ' e s w d , ^ ^ ^ ^ ! "^ ip^JgSLflBoWiitto k i J ^ e n t ed within sCturiHer'oetioa.of twee
rtunity to-ttie appellant to be jie^d, if hasfljiesirek ittid
t - <2) fThfr Appellate Authority^ uaay, aim- {{^{{FOOTNOTE *}}}}$$$ #
n ot be uffiBfiftd-^—
(a) by an Ai&i&tete CtoB"te Of CusWil
fm$#d further th^t wlie)?e .flie;A$ffl$f; mmm^' I* oto^iiuon. that aj^t duty, o| c^^viia^Jst^fj^k^^fw^,.
^B,isi 'Afi#ie8toe teaihsi the i>rot>08ed ct^der.
fe^&^4^^:^et,any persop; desirous of appeaSSrigagaliS;
authorii^ Is of oj&S:' 'tJlifi -S^p^^tf of
;
"fct^:o*^Site^:4s^k"i(l"otll"yia^
f^^e'p^io^^fiiti^toA itset£aft tn'*^i^^^jiB|PjB Ol BBW fftlGn uuCiSlOll OT OKIfiF flliQ fiiav DaSft SUOHUSSBBV' aJlsretBl- M.ilt;#iSl!jtefit!
Provided, ttiflt no order "lflvanclng any^^na^y or -fii"ft* Tbe 4&&A tifiSte thlu section unless the pei^?
HffifeteBf^HSSiee against It:
j k L r j i ' u wu A h V i d i rt irt/ i" ^ ' i i' ft • i fJi - , f ff| * i ±. _ . _ _ J ' J . < - . . l- B. J J L. • ' -f .f i-c ^ JilFJkj^.-jiL-JtX. ' i^ J ^ . V l t g w J ^ l jf ' MM f c hr ^ J ^ I - J Vi ' l i JI J UL
Sf*UW l.M.UCn' WJ.bUHi Lilt; HlU.tr*llI*IIV BJJ^UIWS* Ui ^oVVtViVM
iP(-'W..|^d, undet. .this. :i!^PwpPpiP^^"%s" taetfe>R4nd no applicatipn for the reVMpii ef a^flUoh-de^sfeiii orttroUa*t^all be enterteiiie4K "rfi§r;'li|e £*pte of two3Wtt*i from the date 6f suck dadflteo or-or^fe
:. i&Mtemm:'mfflmmmmmwM. H8. or
than '.on the appliCAtftHi' ot taw HlJi^(Nli^llWi0O^' Q*1^- t.v
.section (1) of that section^
^f i^l or fft'68S^-fln^-iaM^;
(%A^ applio^tipn u ^ ^ . f t u f t ^ f t ^ ;^ raad" \yiM:^;at!B|iths front 1^^^%t^M<^^V0i^m^,^ t^m&tMi&$ ozdsm Affalnst Which th" aUnUcation i" bdiUtf made:
J p j t j jt the "^ptont ww^reve^MUMp V%*V i n t k ^ K V ^ ^ ' w i Ja ' o 9 f ^ U f l t^ 4 4^ ^ ^^ T i l _ 1i ' ^ L ^ f u k J ^ ji J i i - j ft o r f f f l l m f c l il • • ' '• i ll r^l &'4 JfcTfcil >fi j ^* v \" i T ^ * I. jilfcS.' . L J JP
six^Kiont&Bi
130
^
imjjuisoiimmt #6> a/tenn which may extend to*$tfk Sfcara. cfi? wftfe fine, "/wlth both.
(2) If any $flc"
(^/j^e^ea any iterm ^ ^ t y f t t c M W i P W? liabl&^ta confiscation or my dbcU^Wseett^ttafij&wteto. -without' having aeasoii ^6 believe tbat^najS wwfr g w^ or document secreted about Ms |>erso&; orr
C&> arrests* my person wtttipttt ^haviis^- 1tt09A to
iWtt^iflWlqn 135; or
(c) searches qr authorises, any other\"peet oi custltioe,
he shall be punishable •Wit'b iropriaw^nent tox ^-te^^^wfite may "£t$nd to siy months, or with, fine which may eaafcnd to one thousand rupe"B]f'
(3) If any officer of customs, except in th# d&pfifctgein gooel faith of h^ duty as sueh ^tiffiMr^orin con^aiie^ wtt& any requisition made under any law for ttte tin^ wjfl(ff "i force, dis&Jlos^ toy Dftrticujars learntfeyhim in W. QmtM capttctJy. Iri^pect ofMirv^5od^jK" ph^U ^jwa^W#,'i"fW"prison7 i|i"^i5^ a tejnd whlcfe may ^tentjto stX i||dj|tflst, or with fine w^h"l%^^teWt4 to one thousand rupees, or with both.
OT* &&&W* of offei^m^^^&m^^mi tasse cognizance tof any offence under "ec#oft 132, section 4$£" section 184 or SeUtton 135; ex/x$ti~v?l1h Hie prevlfllis^Biietion of th§t Collector of Customs.
(2) Jfo eour^s"sai take coiSJis^ioe^l Wfeffitote under
section I W^
(a> where the ofl-prtce & alleged
^ f
ggpoaetl ordto- has b"#Sh given a reasoWitxie iWfflW/m W
sjho'w csusc tidBinsrt it within the tlme-Iirtitt ^ n p nl nr'-sooiioii
w^"^J¥¥*¥ *J^$(ft#*i0* JlftstSf^^ USE fo© rfevW under this seftM^Msigje # § ^ W k ^ p ", m$m afid no applioatipn for the revislpn 6f ai^f "Uoti4ed8l^ or drder shall be entertained, afte^^^bp- wcpiry of two y^wltf; friim tfae dntfl rf suck ikciflkan or ottl*ii^ r
M W ^ ' t n u y, on tlie application ^ nnv person "agriev*d
("i ^a" order oasfi^d xm*>r;"c"ioa M* or
(b) "tiy w te o a ^ - . t a ^J " 0 IJ >$$ * i t o ^^
section (1) of that section*
annul' or WtV^iMMift
(2). An appiicauon unaer sucHPepraen p^fioaii j^ mw" \yittto ^iX Et^aths from" ihe dtlte of the cob1ltoU^&i^^|Jb" ^ ^BMfb£-tfa£
Provl4<9d tM; the ^£&*m t 3 ^ ^ t f M ^ j f t ^ "i
six njpnthjs, aQow it to be T>f@S&nte(£
(3)' T^i© "C^fitifdl Gov"tfflfti6nt ' f e^ M ^ p W i" Jp^jaw annul or modifv anv order ttoased undet- ieotkiti I2fl or se^ion
i&.'Mq order enhancing aay fcenai^^^J^U^ql conflscatiOn-Of confiscating goods of greater v&yL shall W passed untjer this section—
(a) ^^m^^m^^mj^pno^T passed *#ider
fine "Jm'Ifetf x>i confiscation or Saa^tSDa^fecatea ttooa| Of' gtW^.'vaiue: and
,{p): inairy other case, unless, the p^so^i aSCected by the proposed order iias been given h<$£e $p $LpW caxisQ ^gjalnst jt^ wititei*m#v year from.thfedafe^of fe oidfflr |o%fet # , bs iijiinlll^o* modified.
(ftfr'Whwe tne Ljcnim ups^iwnentr ia, ©f;*$6i&^:'thafc flny di^ty of custoros $*& iiot^**^.; ^vjft^or. haff been Sl*Qr^ levied, no, earner Jewing or e n h ^ d n ^ t l l ^ ^^ 'M#$£ thi&aectjonj - jinfess-lha $&ms> i^^^^^^^mppose^ ;oudfr fctt^h^i Uiotjoe to slww-^^;^inst it/wiw^'m'tinn^ liinit specified in section 28i
Of?""e
regktfifed nmdical practitioner for bringing out goods tim$& to confiscation secreted insl&6>Mk bEdy/.asg^- vided in section 103;-
he sftafi Tte punishable, j f l t ^ ^ f M i g | | ^ ^. a ter*tt which!
135,* Em&tiiii&fd'idy or..^<>UlM
to any action<4ha£may b> t a ta under thisJMJ # &7 i^C-tt^
".,,, ^' is m m"tKtti to, any ^ o t ^ an "ny way snow- Is^j^^Gancerned in, any. %|$4jfifrifc ,"!|a^0 i^Mtotnpt •<* evasion of any duty c B k f g e W i ^ ^ e i s i i ^ ^ ^^ jxibition for the time being imposed" uneksl\ this Act 'or any otiier law for the time hdn& in'ldtfcerwith respect to such "oodsi oar
^ -ttcgwifcea possession w>m>ti8 in ^|iy^rsfj^: <"acera- - fiftg, concealing, sfellntg or ptOThaf^^r;^ any othe* manner dealing with any good^ witch fee fcnaws ot to® reasop|©-bel|e>e ^-lllwa^'tsSr^^BSft^tfitfia tmtfeir section ni
fce^hjtli be -TOmi^bable,-
(i), in th6v:case ot an - dSencb relating ta ex
"^^^t&ei^^^^famence or special aija saequaw reasons ttf the ccorttaiy^^ to^be reeetf^edin Ihe jtttSgrgceiit ol-itie, coiart; 4B^h .laq^ieattiri#iitri{^ ,t" .for less . than si* months;
"tejfjjj whteh mfly "3ttend to two years, o*; yritb to^ ,"r with both.
l $t ,0fr acquiesces in'afatf agreement to &Qf abstains |rom doing, permits, c^ce&ls- of "onn|yB|B:(^t apy act <^ai^^w|er"|>y any dijty ol^T^ton^iev^^if ^ a ^y godds, ^ wy pr^h^t^f^ foV tfce tiine being ^ i ^ e:t ^ t r ^ 4s Act OP "Ky ©tfa^if J^w for &g},ime be^t,tec i k f f i ^ ^ ^^ any goods is-or may be evaded, ho tk&i&W puiwstofa?le with
Soi>r4so^infin|-;iQr- a^tenai which mayr"i^ft^ii^,*fi^1'^fe&e&:' ot* wnit flue, da^wlthboth.
(?) If any (face&'titmitiaB&itA
% )%tocijnSscatipti or any d b c i S & ^ U i w - i ^ t ^ o, T*it|ioui naylftg^reagoin to believe t B a t i ^ ^ W^ fioo^ft or doajjnfcrit secreted about Jus person?;#&§
(b> 'arrester any pesrsori ^WpiiM' J"^M^:;;*W$o". te believe t h i ^^ 1^ b^e^^Uty vf an'p^tl^'^Qpsihitb^;
f
138. vmfwts tope tried mmi)^}^j--i^^M^^ai^igt
^l^hi^jiofitiinecl in the €ode of Cfkiia^ $>!$p§$£reV IWs ($oi lfitafe), an affence under this C n ^ t^ o^er thaiii aa olfelce puiiisjisfcle under clause ti)M seetielsi|6 majr, foe trieoffttta*
Where, any ftfetyfehAt is produced by ap^ ps^mto" imder W Act or ha&'Been seized tinder tnis Act,froua % A#tato4^ t* cctafcrol <& twy'tya&m^Wd ptiQii docuruffittt Is tendered by,tl*e
(s) unless the gonttfary fe |>iW^by ^y ?uch "Refafmt
0) the tmtii.arthe c ^ & te of such document:
imixmi we ?ignai;"r%ftaa w#ry ^ er part er*9ftHby wjtt&tfe'Jt {nftpoFttt to have been so executed or attested:
. ^ b >t^ d i ^ ^Td ^ # i e nt m$®m&&, ntftwithstefldi iu^thkt It is toot duly $tmp$*M^W document is otherwise admissible in evi^en^
" , i mj'?l ^ p ^ - ^ # ^ " " i t ^ . — ( l) If tft^ p ^ s^ ^omniit- tkiff an offence tuftier tkk Ck&^te^ti& a company; ev&ry |pe^on wpfiit &e time the,"?fltence nm coriipojtwwaa ^ ow,ge of, iand was tisp^jt^fale to, the company for the l(m$v/$0^wsi^ej^
ffgaimt anti punished accordingly; y
Proyiaea met noinmg cpjwained 1&. thfe/Sub^ecftteto shall
WWW mtdim person liable to *^3i$a$s&ni8$ sons^^wte raSs Cfomver>M he proves, thai ,th" Q&W$G ty^htiBfaiityd w^G^t his k^avyled^eof that he etfer£is^4L"Me 4iBaenc€ -.|i|i"vent &e commission of such offence.
(2) No1witfist$nd!ng anything con4aia0y ^here an pfleftte m^ this C h a ^r tas 4je
by crceSftp^ar "fcd itU provedthat;V^*oiH6^;lit(iSafteq". boirimitt^'^^ttfefe €0tts©nt or^snivance of *brli%(*^taiWp to )a^ ^n^isence on.Jfc&e part:,of, any dfred^^KiWl^ger, aeeiw&tiay or- o t f a $ r > < e $ J ^: :$ L ^ l ^ y z ^ f t f i ^ r ' ^ ^3^ ^^ manager, seer^^ry.^dr' (Jtti&r a^^ii^m^iflS^:^etimsi^oe g ^ ty o f ^ t ^ r ^ ce ?aid uhall be tiabte W^^Keeded^flBtifflSt
. Bi^l^tAbUr^Fot the burcose. of this tiiidti£xu~~
a. flfti w otia"r^W3"
ctijstqnfsi''(irest:i^i^ % ^^ ^ l ^ f i ^ i t f ^ f o r c l ng the prbvi$ions bfi^>A"t:fee-siA)^!t-tb "fee edtitnsl^otffl&m^ikamm* -
duty ^emii$$&M^mf-^p^ii^^^^'^pm^^y^^H^y aay personi^nd^ $W$i Act i^ .Dfetrpflid,*r-
MbeB "oifiaefiE 61 owstoaaas ;to -;$njaifril^^ h
Qt^m^y. require; any dtlie^itj^er.^'f custQwaJp^&:pycer (%e
oi Customs; or
® ^SSWitt • -.Cattecfer. ' o fi !^ ^ m sl, n^^ptef"*^'ft
such person aftia'Send iirtb the^ewfB^Sf^^^raiiBI^
nj ' m
. . J T -H
f
.
. 11
.1 • |
jargon thfc amottnt specked thereunder a$ JI it weife an fcite&r of land revenue.
(?) Where the terms of any Iwnd'or other instrument 4*3^t*B5ted lijftdet tikis' Act or *ny rules or regti^^p? made i\zx^ iiiiSei4 provide 'that any amduttf due tinder siich^trwiefit msy be reco^er^l nt the manner laid dQW# in sub-sectiotT'^l,)^^* amount ra$$ Without prejudice to any other mode of^ecovejy, be'recover^ in! accordance with the ptfoyisioiist 6f that sufe- s e c t^ ^
H3. Poweii to allow ifriport or expori on Execution qf bonds in certain cases.—(l) Wherg thi^.Act or any otfo,er kw requires anything tq h^ d^iie befp^ |"t -ffigffia cpb import of €feport any. gaotfk.ox clear any goods froifc we control of officer^ of tiie doing o$ t^at tfeliilg ^itiiin ;sucij tfm® ftfler ' ^e i#w#" export or -"fparatnce a$ m^y? be specifie^lh th^ bond.
(ty If the thing is done within fb6 titne spfedfted in tlie '^m^m^lSAm&^mH^ ¥ Customs $hall:cancel the bond as discharged in •lull and, sEall, 0% demand, delivqr ifi, so cfftiicelled, to the person who has ex"cttted or wbp ist entitled to receive it; and in such a c#se that person sh&U not be Hable to adj^fe^&ste |iftt>vjM w this Aetroi-, as the^fls^ 1$&¥ bp, in such Ottter law f^i^#^ tedrttr^ijtion of th* fSi^wteaSW&fefef relat- ing to ;fetee doin^ of, that tnfegr
(3) If the thing Is not done within file time specified in The bond, fho Assistant Collector of GusWns sfaall^ wlt&out pre* judi(Je to a£jy other action that may faj^ t&Mji under this Act or am^ptber law-tor the time being in" force, ,be enUteld to proceed 0^n the bon4 in accordances ynth law.
I44> Poroer to take bamplek-Ml) fh* propel dfflcer^ may, dtt the entry or: clearance of any goods 6£ fft ariy tfcae while sucfo gotfds ar^ being passed through the customs ar^% t^s;? sotns^M
*u
oi9iw&|$Qtfetelepresence of the ow#90thereo^ft^^jtaminar lion 4o> t^stifyg, or for ascertaining the 'Value thereof, re0$j0e any oih^p p u l s es of this AOt
(2) Af t&rtiwpurpose ior wjss&ft ^$8k|$e wa" >t*^M4s "Sftaied out, a ^h Sample shall, if p f C a t f t j ^ ^ ^ W t o r e^ %> $ue ow#&rtbuti£ th" owner fails to tajce d"&w^^#h££8"*pl§ witowTtltf^ monthl'tff the date on which the"ag$^£$$9, i;akenj it to"y b'e di^c^ed of in such m&Btner as the cell
(3) Nfl^fet shajl be oharj^tfble on^any amip\%^jj$0d% t$s%& under this section which is consumed oj: fast^0imm$ &*$ purse i>f any t£st w* ^ W ^W *tefyeof^ if js'ttcli duty anio^fe !oTflvo Wt|>e
1<$. 0 t ^ ^, < Vie,, *o perf"wiH ^eroBsem^^tWBi^iHit IQ ctrnplmn^e with cti&kms iau>.-^AM operations neceiaSMy Jte)f -n>altin^ any gooeta available for examination by tho pro^ref ^wrw for f s w M ^ ^ M ^ M^
gtjodj^ as-the case nisy t>6.
1^6. €?i*Stoiu, hw$e agouti iQ hk Ucenbetl~*§!fc}$t!> P ^ op shall cq<tyte ,bwsi^"ss.^s an $g6nt ttlating^.to ^le'(em^, w departure of a ' q o ^ y ^ a? or the Is$&*i ^ ' i ^ N ^ ^ t o^ "*• ;a^yr|!t#ojKS-station tttjless auch persoH^olife a lifeei^^Faoted Hxt $M 'behalf tn accordance with the regulations.
• (5^) >m Board msy mm^^km^^l^Wf^^ carrying o^t-tiie ^rovistojPfir of'thfe s"ctloft'an^ ik |>art|etj(laj^ -such- pegufettonV Ptay" pfovide fc*^
ftom"4mKBBffiffi W SUCh licence;
(c) the qualifications of ^eisofis who m ^ \ ^ ki for a li<"eii<*e-tand the qml^cfitions of peHo^to>w < ^ j ) S "4 by %. iitjeri^se to assist h% 1ft Jhls worlc gs ^ ^^ ^ P,
^**h0 circumstances in whieh a Iteetkfiftl naw$-te.
s/$pg*ided or revoked;., and
0 the . a p j M ^ ^ f ^ : ^ ^ " ^ { ^r of njtf&afe, Sion or. reVct^:^ t"f a licence,, antfcrae t-Bffiriod within which 4 ^ ' ; " i ^ al "hall be ftl$&,
• 147.- Ifi&fr$$ty of principal and " ^ t ; ^ ^ | ' ^ ^ r f e | ^ ^ j t:
reqittrfeg.any^isig to be done fo|r^ • oy^t^Mmt^^!$#$Rfe tec.'of em ftood^ it may be done on J^'MmTlfir His &&$&%
<^;^ny swell thirty dorie'by affl %e^l^P^t;, o ^ fj TKr^ttfcgr JO*- exporter o| aiiy goods shftj, tihl"j"s t l l e ' % i t t ^ #: proved,- be^mecttQ hav^ fe^iii^^fc^^i^wSi^^^W
?*B
law for th& time being in force, and to penalties $34 confjsct* tieiis t$%ich rnay be incurred in respect of that matt&r.
149. 'Avi^dmHl of $t#ti$fa£-*$w$ as ottttESri^pro* Hded iri secJJoft^ 30 and 41, the p r b p W ^ c er may, & his dis- cretion, autht&ise any document, after it hasfceenvprestentedin the customs house to be amended;
FroKded* that no amendm&nt of a bUl b% "*"iry or a shipp- ing bili or bill of ^*epts$ shall be so authorfeeii fei b^ "ttien4ed aftet t^e ja^|K)yt©d good& h-av^J!>ee^ cleared foe home cefrsurri^ titiri qr dcjpxjSited in a Warehouse, or the export goods hifcye. bejgjj exfSotted, except on the basis of documentary evidfenc€ Which wafe -in existence at the time the gqods were cleaned, deposited or expaifted, as the case may be.
150. Froctfd'Hre fob tittle of ^podsdnd ttfjjHt"3WW,OJ^te7 prQcee^-—(1) Where any* goods'not bqsing ~tdiifisfcii*e"l f*oo& arft to be sold, under any provisions of this Act, they shall, after notice 1" th* ownet7 thefeot, $& sotd by ^utoJ&c awfiticrtx or by tender or with the consent of the pwnef in iri# uytfeelf m&nne^,1
(2> Th" proceeds of any such sale shall be appliedr—
(a) firstly to {he payment of the expenses of thej$le,
(b) next to the payment
(c) next to the payment of -fee duty; if any, on the goods sold,
(d) next to the "payment of the charges in $W^%iJtfk the goods sold due to the person h)a#jj&&'$He custody of the goods.
(e) next to the t&ymeht of. any' amount due from the owner of the goods to the Centra) Government Uncb% the provisions of this Act or any other law relating to customs,
• and the balance, if any, shall is&flaid.tp thetfWTjeSrof the gsitt^
151, Certain offiders required to u?$fot officers of cu&- tirns.*—The folldwirig officers are hereby empowered - and acquired to assist officer* of customs in tne executiotTof ttrts
(d) officers of the .OentraT W-Stfltt.: *i"*WM*" fentifiJtoWt^at'^ny sort or airport;
*^ffi?ial Gazette.
under this Act may be . excroftttfal^ al^" M a Deputy Collector of Customs or an ACsiateAt GoS^^n&f GtMttonu empowered .to this behalf bv the Can.fa-ai flyftwrtaMtttt:,
K^t LI,aLUilla LLLAUCTA Li.^X9 iTLL 1 J : | HJ y c. ^sJUDl U H M U H B ^ V U HW Wiiy flMUi-
(4) any power exercis&ble b ^^ A s r f "" l ^ l " e^ of GUstoms-under this Act PMty-W^xaytfaWJI also by k gwee^t^ officer of custorae enipowere^ itt ?U*-h"imlf by
passed or any summons or notice- iwttod tmder' .tiiijB'Aot, shall Ike nrrited-r—
-1A W l>y tenderint.ftt$ omi^p,,decialon.fUnimons ot natice.or sending it by registered-pofit to ifib twtson for whom it-is.intended or to his JU^II^UC
be served- tp ttie itiaflner p r o v M ^ ^ i S ^ g l p^ li^aSkiftg
1$#. Correction of clerical error*, "te.<—€fevtfa$-Qtr aritV- rafcfieal fctetakes in any decision or order passed by tjj^ Central Goveraflftnt, the Board oj? aigiy officer of customs undef ^is'Act, or erroflf irising therein from: any accidental slip or dHflssion may, at daf time, be corrected by the Central Government, the Btfard oif iijSh office^ of customs or the wioceraof Jh offtce of stlch officer, 0W* care may b&
1B5\ JH"otectfon 0/ action tc&en iwtdar tfte Act.—(1) No suit, prosecution or other legal proceeding shall li^agt^nst th" •CentralJ*Wterjiiment 6r^ apy officer of the Government or ft local auwftty for anyttiing which is done, or intended to fyi done in timd faith,' in pursuance of this Act tsr the tides ^Jr regulattt^*.
(^Ifof proceeding other than a suitflfe&Itfeever)i- ment of# l^eal authority for anything purporting to be >di"fteJ fif^ pursuanctt&f this Act without givjng th,e Central Government or suck o f e* a montji'r preVferaS" notice in} writing, of the intended proceeding and of the -Icause i^afre^f, 'oV af^ej"rite - expiratio* 6t three months from the accrual of such .
156. QtHHeral paviet to mofce ftfles,—(1) Withoutfrejtldice to tny^ p#**#t tp make rules contained elsewhere in this A o\ "tfe". Centrirf Govornnle*nt may make njjea consistent; #gith tiais Aet-jgenrifAlly to carry out the purposes of this ActT
(2) fft particular and without prejudice tq&&M£tt*qff%. Of "the f^#0omg power, such rules rt"y*|irWW^FalFor any' of the -foildWing matters namely:—
(a) fthe manner of determining the nearest asceitainable equivalent of the normal price'of afcy-goDJCtet ft>) the conditions subject to -wtuclj1 acceissori!bs of, an4 ftpafe parts arid rnai^tenance and repairing ttnple-J ri&MG fof, any article shall be chargeable at the same rate oi-
(c) the precautions that shall be taken by?-the* owner, his agent and the*person-in-cliiarge of any conveyance ox alUinal for the purposes of sub-section (2i*of section 1 3^
(d) $he ' detention and •aQnnsea$6n of goods the ' "ttnporta/tioitof which is prohibited and the conditions', if iny, to be fulfilled trefore such detention and confiscation
-, •'
1 —i
i n . i.
•
1 1
1
^
i.
-• —
. L_
u
an&ttye Information, notices and security to he gjvenv"n4 the evidence requisite ibr the purposes of siidi tjfttentioa or confiscation and* the m"oi^©| veriflcatiorf of Su4h evidence;
(eKtfc"4*J&fcursement by an informant ity uftrjrablte offleer of aH expenses and damages incurred inresptet" pf
(f) the information required in respect of any goods mentioned in a shipping bill Qr bill of expert which Are not exported or which we exported and are afterwards re-landed,
167. O&tWX powet to make T0finttetfott#.v-<1) WHHtfut pi^jiw^c#^^iy po^er to make regulations contained $lsewh"i* ter'IM* "Apt, the Board inay make regulations .consistent wit|i titdB Act and-the rules, generaHy to carry out the purposes ot th^eAqt.
(2) In particular and without prejudiae to th" gefaewtlity "f th^ foregoing power, such regulations' nriay* provide for- "H "r &tty of the following mattervnamelyr-^r -
(a) the form of a W & ^^Ti s h y i ng ¥ffi, bi§0 •xpftri,* import manlf??t, import report, .export nWiffcst; export report, bill of transhipment, boat no** and bill of coastal coods:
^TOg'fecfedlttons subject to wjlich the.t^mshfpmeni M all or any goods under sub-section (t) of section 54, the transportation of $11 or any goods under wetioii 56 apd tfae removal of nvtoehoused goodp from one warehouse to ano<^rvnd"r seption 67 maj1 b" allowed withoyt payment oTdaty;
(c) the conditions subject to which anyTtoaWaetUr-* ing process or other operations-may be carried' oh in a warehouse under section 65.
15.8. , fTovtstofiis vrnn respect to rules
(2) Any- rule or regulation which the Central Govern-
rm
W for the ^wrot I"e9,^ rfe^gt^l|!l8|^tton", ' ^ n d m ^ t ' - w E ^ pW^ $t t$$jj$j^ of 1 of-'swl^llcs,
. Xiii 4h&t_ #"y fierson :yfeft ^jtrav^t^ffl^^fQvlsipa at">ttfe or regulation of iftm st|Qli;et^wi^ipx'X)r wy |X*M •vSws*msr iso-^tojt^y KHjOi B ^ - p ^ a ^ J J i ^^ rule ^**^"Jjp9ft-f"^t wH&tiTit^"aWs dT*t^to4##iy;i^"a'
(a)*in the c^se of contravention'or^*#Hu^:'.tt ;diiriply wtt^'^nill toAaMtk which may "xt("nd
Xb)'ln the efiie ;
wctofto two hundred tiittees.
76, 98, iOl and .12&^hsu"fee .laid^Si aoojti^ttfi'j^'AtfMra^ti* pact© oiti^uftA^for^ eacl^.House of B^li?ii(^ whiw "r^" i ^ i o n ' . i or ;^' t&lal" • 'rpepodi. -:St^ltt;\lS^,5i4sfe?*ftay^
^ f ^;^ ^ & y . ol ^e 8jfts6loA^l'^i^h'lt i& so laia or the
|a) tor section, 2, th^e |omow"i ^maon mm ffuftawtiited, ftamftly;— -
Kfc&sj^-ifoia$-i'fiff w $&&&$$% pi b^ shall
Q$ sections ft find '6,l$tillg#j&A l a s t e d:
'(3) Wotiiit&^aii)^^^
, <$ lln^ notification,: iuiel i ^ u l ^ & ; ' ^ ^ ; ^ t e } | p f^
-rwii^8ii<^r;i'^(*iy' ^oth^r. actioa -twli^i]JIBKJOT.•>fiy-:^P*^!9W-0ii"
CrtflCtlrlfiJlL SuStl. SO ^tMF'flHrT^SBWBHt' iZnBGuffilBBBaWwHflK^Bv
takfit^wiwSi1 the corresponding piw^^ob 6f this ^ot;y ',-
r ^ i ^ ^d shall be icat(S$b;a^'^^mlHrMMs-4bl9: -Aet '^i^i the coir^DondiBB,ttP^M"toifc^*tiiisAct
"DTOeiic^tefettt.
tasnt Jiac3 expired on OJ+ oefore the c i ^ 3 " w ^ n ^ g ^ ^ J ^ , | | C T;
Instituted tlnd^rithi& Att ;bV- rafigart -ft^lTt•'.ftf^thct,-fe^t-.liknt-.jjft' lonfer; period. th&P^for.,is prescribed ojf'pp&!VM^\l|i%ife"^r extansi^tifrtifanein svtftable cases by the appropriaiff"ii(tnfe^*^y.
!Wj|ifiS8Stofli^., qt • sectk)^^p''ii"iU 'apply tor g a^
tiotis p e ^ l ^ i b t e:^ | l^ | ^t ^ j ^p "tfter i to commencement.
#-;"Any- ctuty or jaenalty !pay*bj# tWflfer "tt^: repfp^J ena^niei^"miw be r6cav^red in a minlli^r^'^o.-vi^d. '^ln<|^ir'T^mSi* f0t )x\ib-wlwQm )>rerjudice5t6 any action-i^e4#;|a&.eft 'lc"r.'^e frg&rtry ^;-|^sh^ tifofy tit -pn^ty-r^^^^f^lpM^ enactment
. , m 33M m"&$J$i -fit partfe^^;|p^teS | | u b ^^ r (4), (!% C$ a"4 (?);,#Unot be held to. |^j""tfcaffeGt thfe gensera apptfe^ilpii of section 6.of the O^jpal Cfetoes Act, 1897 (10 oJ-Wttf}, With regard tp the^ffoct ctf regealfi
(9) Nothii^ iftthl^ £6jjl^ lp Ityce iWfeti^g tt> the cortsttMiaj^ i*m powers of $ht|; Fdirt-a^rthority in-ft major port J*S Vetoed M-S1& Indian^ Pdri^i kecaoras of im\
i*l: l^memal of dtfiicuUiw^fl; *ftyt,diffl.cfl|t^: "yises In |ivfoft eft"et to the prpvisio^"-of -#&& Apt, p"wi^adty m F0*ttoit to $ i # * r a ^ t ft Irosft % eftflcttnehts rep^a)"wl^4^ MA to tiie provisions of t&is A$v V": C e ^ al ^Govermnent. mayy b^jKeiieraljo* sg^ciai oro^r, do anything not int:oasi,9t"^t ^W sttci.)^ovi"i^.which ap^a^vt^b^ ne^asryof expedient for tJift p"i^o^^T"niovlntf the difficulty
THE SOBBEtfSiE
tuiort title
1 2
4
ISTg
m*,:m x^mrn Act
Thft Inland Sobded Wareliott"6s Act
1808
The Land Oastoma Aet
The whitk
id
t ho Aitcrdft Act
B2
r"34
R. 0. S. SARKAJt,
- or es^wft ^ood^ are ordiaaiHv. Mw/lWwWLwararic^ t>y Customs A'iit^oH^fea^ (IK) "taj^toins port" ine«jp.*o»y: pprt appomicajaawj; lt$m#r^ol secfet0n"7 'to*fetf ft!pwt^f)as,|»↩
- !,a vessel, irotm. o'^ vibn Colleetdit- of ^I^tfs^inss'. (9) 'f^ovw^ancft'' incudes a vessel,, an aircrait ana Vio> "customs rirport;^«$«gHg|^^ WinJet Mfttise ↩
- ^" •" •'BtftWWF^W^TSffl^ - « pi Itegeift^gisotis,-trajisnorted in ↩
- , creeh or tidal river; (?#) "land customs, station" riieans any place appointed; .wader clause Qti of aftctioft 7 to be a land customs stolon; • ^ r k et pricfe'Mh relation tp any gofl#i mtin* the wholesale priee of the goods in th« drj^ni*^ <&W» of trade-in India;, (a) iii relation to a vessel, the master or tn* vewei; pilot-in-char«e- of. j|&r'Wn|R^r. (c> in relatibir W * ^ w ay ^emi ithe coi^iUotor, guard or. other person having Ifce^hief jatrec|ioii oi the train; ↩
- Mclttaes tfee territorial waters M Indi^l <28> "Indian tustoms iyrtM&'i ;-^6m; ,th» WJ«er* «3rtendlttg Into the seq. tea idjatanc©. ol twelve ttautical mllffiSt noeasuwl itm the J^»?!^^.JbilM» l b» o n a #| cpast &£BitiJia and includes any baifriiafiijfft^Wtt ↩
- the prevention of surplus of any afifiitmitmsd product or the product of fls&eriesi (h)^he mainte3ja^%vojE standards for the cjusaifl- cation, grading or marketing of goods in international trade; - (i) the establishment 6f any induafcty; H) the preventi↩
- ©?*^^? th^_da^tQf,;↩
- ^ ↩
- "'tiwscifi3TO'" i^^!^-'art^htoae- ^c^'gooiEfai ar#^eturae^^ttai"l»^on oti^rw&e t®wa by way o! -rc-sale; ↩
- goods is relinquished, such goods may, aftier- notfce t^4th« i m p o ^ v * ^} Hwltii 1^ Jltrmission of thV,'propfltf offlces be sold by tfee p&rsoi* h « ^t fee custody thereof: Provided that*r (^animals, perishable goods gn^fewa^do^g^fc, may,/vwtli the p«rmi^ton of tfe» ^ropf|{^wceriob« IKfld at any time; (b) arms and ammunition; may be sold at such thw ↩
- ^ ^ ^ ^ ^ ; ^: %e ow^ier (any Wanster of the,' "gwe«totip^^Mi r«i*ufn of toar^oftj^.\^itlci;-^\yheu ^D.'Wifti.-ai^ 'goods c'apabte ^ ^ f w f l ^, ^ i eh oav*\bl$iil)&'jp5j$K^^ feeeii paid tin ijttportawn^ ?i«*'";k«pte(}(i asngrtfife^^'outside T^afa^a^^K^j^t percent -of *^\£^,^M|^g^^PiKMlH^.' imported; rf 0^-te< '«o(^--awJte»i^tt ^-:itffl#&ffl^ • two years 'from th^ date of navmetrt of etioa &y'tb^f^P^' by sWi ftirthat !»«|aS..(»#mi^i '4eiiip!ft. ↩
- fetfeMihiiti tlie;,a^ptint^f,^ifaw^4; a% iR^fi^; -(c) ^rherp^tfee drawbackdUI»«ft-«fe*WS^»*WfioodS is less, than five rtioees ifr'.tie:'"Gea.tral Government is " ' ^ : « | | | P | i | i i ^ P ^ t o fm ^cifled, de^fiptiefflt- in ^-resT^Bt 6f " % Si "di&wt>a'c^'mi*y.¥b« ^la^|ied;. \^afervt|ite- Chft^ser- affe ^fel^*ofjbe sciUggki^ %&tl« i^a'.iklfeti•its-Hiay4 by no,^ficatioa:ihifee";0fifciW:HEi«^^^F^ #r may be aliav^d sttfej^et |o s w d ^ l r t r t^ as «iair be it^cifi^in, &«'aotifesattaftr CHAPTER XI -an> b % g ^; j&all, ;for "the 'jpttjpwi'ic^gpfwir^it, M#k&'A 4ewatfttian:'6f' if& cforitentg to -ttie pToper^opiW. ↩
- anfelyJo^ other eoods. snfo,tejt'to thef modiik:$Hohs lJtat-t* (a) far tHe words "^Jipdrted to afl^ plaice.- «trti(^d|^: Ihdia^ or the word "exported" whe*eV«*"tfiSy ocW;* the* Wofife "taken on board a ship of'the Indian Navy" shall be substituted; sbcWp$iy6i section-74. tiife wordsf>fthe VTKQW sSuxSl be eubstituted. (8), The stores rt^eiCredtoto*iifehfieo0Ditf ^ ^ n d J K) a*fe the loUo^ing:— '%$tttetmmfeeuse of a ship of thfe.Ig^SfiliS^i , (b) stores supplied free l^ ^ CBSv|*nment for tUfe use of tile «r$*r<$:* «hip:pf the todiari N;avy in «ecoiv aa^ce: With their.conditions $ setvlfte, carrying coastal ooo4«. Provision* oi thi» QwfltfttTr $&&* $*& *mjM JNftWKe..and starts. ;&& K«**py--if Cowfcgoodti.^l)^-ioJjpjPESr of any" coastal goods «&«ll4iiakfl aii entF# tliewof ^;pr^entirig to w proper oxftee* abfllot^ajastai good* ifte pweribeji iot(fife' ↩
- ?* li0:or fee puri3co#!<&f^$<^ upon'him.under, that s«rtK^?fe9w beffeisecured tyMwrtftfc gu^Lni^fe or deposit. oi^sueh ; anfiis^Lti^^aia^iSie^ t>rt>^t* officer )nay direct; £vn&; r e ^ ^ J j ; ^^ (dVth^provisions""of-thii, Ghaffter- alia'a5fty:>ules jfgo^s^and vessels ?bastiil gpodte, ^tk—(1) ^eetims 3^v 34r>e^^W^to$*]fe as i&^y fee,ap^..to cqastaligoods ftsthey a?^y ta^T3oi^«&(9*ij»' (2) SeQtioiis -37 • ana ao snau, sa imr as may oe^ appiy to Vessels jDati?ymSfCp§S^vgpo^s,-as.,the-y' apply tqr «(«RW^.CfUHcy- ii^;topc«rl36d;:gt?ods, or ;e1$^%iuods^ (%itf^iSJ$ito^.<&yti&33^ hbtifltatii)«: iii the Official"Cfazfette, StiJeci thit?^ll or:^n^-,qf the oJtoOT: provi- Siohgfoi'iCha^ter VI and the provisions of sectitfh, *3:2s)i!ffi^ftte s^ih; ^ c ^ i i ^ ^ k ^ - t n^ ^nav^Wi^tin^d, in. i lk ftotificatiori. (^) pjfeventirig the taking . $u.tf dfVi^^vc|k«ny4 coastal foods the* export-' of ' ^ i ch is 'dwaiijt^ ot wqm$r bitedund^thia Act or.any otfee*.la,^^^Aim«fA>eiwt' ↩
- ^ ↩
- ^ ^ ^ ^ - 1 & 0 8 ), shall b« ® i i i^ ^Ot'my-i^mmH&'tor atteridance under,this section^ <2) JWliere- ^ y, goo^ are i a ^^ tyotpr, -|oll^et|«ia.(l) i^"-.iw)f -nf!tic«: in, respect '%$?fM 'M, ^^';v^^'^^^''(j^kL ↩
- ↩
- ?^ i^ ^ " ' b « ^, giu% -', creek oy, : , tp : tteg^si^^p' $J$pe*^ ot beMp landed at a okceother than a custonis hott: , ahV;- ^ K f b f S if i&tjdietft)^' of t!flsS5'M£wA(iEo!- tfav o l h i ^ l ^ ' f o i' tiife tihir:Bente iMlibrcJfir .ftfr-tf^r d i i t ^ l e ^ - ^ - ^ h i f e i l ia gSo^iouM-tg^J «rite|:irl^«iV'toitnii^ ifl' aai^cbiiteVWb: ^©nt^o^'iMidcr'the r e g u l i i t t o ^ | ^^ ijapfls* mftotfe*t Or iiopdrt report wfeiobar«IWt^ -^KUWJwdh ^ * ↩
- nf^H^ence "orj4^«ji^-^Jfee, petHiission of t h f r % o^ o^fe; A^QF. person wh&, in 'tn^bn..t<»^9^lj^M^%oes?0m^ to 'JIO j^y act ?w$kft^.aet or omlwloii ^Sfi|t:rtead^^^^*^ijliable |s;ppB^8ffl«|ten i?nd0r ^ee^pt:^l&jer abetfi t b ^ ^ ^ p r o n ^ y e ii : ^ M t% cas«; 51*'-? goo# Jn : > ^ ^ ^f y^lch ihy ^hwndiiWftt^force vM4ttWs Aif <*'any othffir law for. ↩
- 'their' placi* Wd?0ft'ii|0a;,ln I n ^ ^ t f t j ^ i f f i a w | | ty unloaded is .Bhortof :i$|)W^'l©/iiw^oft* '-pt tfee;",xfe'ficie;npy- % :-i^\':6i^^ki^-wt^ the ;^t^^^/M;tli©>JAgsi^a^ . ^ ^ i i e t i ^ i i i te iUHeharge of ^e eonvevatice shall be liabl&-~- ^^yLj^ ^ .• jps^ttltte3 for' c^tffttj^Tttio^.";. ^•B^j.ji i%fl^pilWBH8liS8i T^^^^A^;|^|i>h6 ••' cG^m^^m^m^W^ /SVlthaa ^ . | ^ ' ^ f r^ 0^ 1^;t^'f^*;:-lWt^?;'w|^l;v^'' ^V^B*f !*[$ • &$$& to # ^ i ^- w « * ^$0 cx|>res3 pe&alty is%1^wiere;pi'6yid«dr[iM ↩
- * ' - ' ^ . ^ . ^ ^ ^ ^ ^ ^ ^ ^^ Ihbusaiid ratfees. bv art "Aj§fettnt :dftlMb^fl£&iufcaiuk: (c) wft«re th* v»iue .of tbe. «o<«JttM^fi ^^*<^*tH«i« dow not exceed one thousAfld rw*«it «^^*tRto» th* f^nnlty propoi^d to ba .impc*»4 ,^.ad^>4«»tt)hiinw ↩
- *^ ↩
- -the customs, lapwing or Bavn^ifefflsori t6- beHeye'thatf such declaration, statementor dbcmnent isialsein ^y-naatei^fll^artiQiilai , shall, be punishable yvity to^i^bapijt for a term which may esHi&n^-'tOt^tK-MdriMKMM With both.,: J3& Qfystructfan cf officer $f- ↩
- lade. may ,^ten4 to 5^5 months, or \v;itl^ fine which may" es*fcnli to' one thousand ruoees^cff with^feoflfefc; T(3) If any omcer of custonm « $ ^ ' 4 ^ < W ; W $ a p i l K^ any requisition made underflijiylaw fot th;6*i^0;W^:%#n^. 4i3pJ()ai^-any particulars learnt by bimto^;qffliM,i<^^a#^;, ^ £ s # e et of ' a ^ ' ' | A o d s ; - ^ 4 ^ < l ^ f f l ^ i ^^ ,0l$-iq%.&.t8&& wMck m^'tf$^!^%^^p^^Ww^ flue s W«]i may >»fteiid to on$ thousand itj^ees, or with boih, ^ 'Cognizance of anf joffence under isectfon 192, section 133. SfectiQn 1^34 or 0 ^ an ;l35v execpt-^with the previous, sanction otthi Collector of Customs. (2)^6 couW«Mli^tflke coitidiiloe^^iJi^j^IiBnCe untie* section 1^—T' <0'3rtwre the "dn^e iil.$JJ«^Wl^-T^;:copQ,r mjtted b r^ otea- of ;cu§|io|3^ #t -Wm'i&hjmV&Q A^istakit Cp%ckw'pi€ustip^ G%c^k faMtititiMtteti&fy sanctiofi of the 'GeKtpat Gowrnfeejafe . n i t e i "^ % ;'6ri'cer 'oi'- c^rtottis -lower ^ ' I ^ f e ^ a i' i^tt^' :ta^*r;0fe% of" Cu8toir^;: iiqejpt :-i«SS''iSF:-pWwfiW. B^ietion of the Coiteetor o|:jSwsfto.ms^ ↩
- ' . -. - I l l l l Mi ., , I . .V 1 . 1. }_L ↩
- ^|d^!^tBi8' Act, th£ .oWnekJ'iSt^≪^'br ^ 0 ^t ^LJ^OTSw^'Saail-alao be*-liable -as' lf..me' "ti^te.lliM"1i6^tt-*ioiieI ,.v / g k f | ^ M ^ | ^ p qn is eip>egi^V<|]p-inipUedly jtiifittft, :i^O--by '|nfr-ppt#;:iiihp&rt^r or exporter ^'dptiy^^o^ ty$fr his, 6g^&t m reject-d*. a«ch' goods %;4afr^ ^ ; o f ^ . | ^ p M^ of th^Act^su^h person shall) ^1^put.j)ie1iMlefe''tio?Ifte Habiilt^ .qfit^ I&wnfer, importer or dxporteh b# aeetfted to ^ , %6 oWner. impifter or exporter of such coodsfc^/fliiiilt'iiaffllBttjii*: Provided that where-any duty ,fcf#^ ^ ^ ^ J ^ ^ t ^: of Assistant CollectOj- of Custoj^^h^*iaMtt«,]fci^toi^ from the owrier. Imtiortef or «tborter. per^ii in charged a tOWwdpcg; it m4y^ be 4ffl6#W&& Wjfll| . (2) M ^ e ^t a|>p§pre>^nts n l i r i ^ ^ ^^ ofp»ei? ««|Ci^toms as aii', atfent of any ' such per&^p|i';io|^^; aai4 Is' accented ^,*uchf;,by that pacer*- a l } 4 t b # . # p i e^ tiie ful^- ment in ^e3pecjt,©f thfr matter in ;q u ^ i ^ ; ^ ^ ; ^ y i t o i i ( j i o f t. img#gfe↩
- ↩
- IU* mide^ia»fli i^l« or n«tl|fcstiQj$ tfcft Sfetw}duies are hereby f epealtd tp ihfi «^ent fi^jS|iorie«^i t&e fourth coliiinn thereof. fity:i^?tb^ Mien Tariff A«r"W84: m;M;HI3^ ↩
- or notiflc«tlfei )h#•••Jfctowltear,^» Meet o^ly'& a&t^ ijipdifled form qy bfe^^o effect,-;|»--tlwf;<^jp may bpiwShout|triejvKlice ^ 'law* T^t^^wft'ftf'^iifl^M^ly « ↩