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Untitled Document
 

THE SEA CUSTOMS ACT, 1878

8 OF 1878

An Act to consolidate and amend the law relating to the levy of Sea Customs-duties

(8th March, 1878)

Whereas it is expedient to consolidate and amend the law relating to the levy of Sea Customs-duties; It is enacted as follows:-

CHAPTER I

PRELIMINARY

1. This Act may be called the Sea Customs Act, 1878.

 



Preamble

 

 


 

 

short title

 

It extends to (the whole of India * * *), and shall come into force on the first day of April, 1978.

2. (Repeal of enactments. References to enactments repealed. Saving of appointments, etc) Rep. by the Repealing Act, 1938 (1 of 1938), s 2 and such.

Local extent, Commencement

 
3. In this Act, unless there be something repugnant in the subject or context,-
Interpretation.
4 of 1924
'[(a) "Chief Customs-authority" means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924, and includes, in elation to any power or duty which the (Central Government) may, by notification in the (Official Gazette), transfer from the Central Board of Revenue (and entrust to a (State) Government or to an officer of a (State) Government under (article 258(1) of the Constitution), such Government or officer, as the case may be) :]
"Chief Customs- authority".
"Chief Customs -officer".
(b) "Chief Customs-officer" denotes the Chief Executive Officer of Sea-Customs for any port to which this Act applies:
 
"Customs collector".
(c) "Customs-collector" includes every officer of Customs for the time being in separate charge of a custom-house, or duly authorized to perform all, or any special, duties of an officer so in charge:
 
"Customs- port".
(d) "customs-port" means any place * * * declared under section 11 to be a port for the shipment and landing of goods:
 
"Foreign Port".

"[(e) "foreign port" means any place not within the territory of India :

* * * * * * ]

 
"Vessel".
(f) "vessel" includes anything made for the conveyance by water of human beings or property:
 
"Coasting - vessel".
(g) "coasting-vessel" denotes any vessel proceeding from one customs-port to another customs-port, whether touching at any intermediate foreign port or not, or proceeding from or to a customs-port to or from a place declared to be a port under section 12.
 
"Indian customs waters".
[(gg) "Indian customs waters" means the waters extending into the sea to a distance of twelve nautical miles measured from the appropriate base line on the coast of India:]
 
"Master".
(h) "master", when used in relation to any vessel, means any person, except a pilot or harbour- master, having command or charge of such vessel:
 
"Warehousing port".
(i) "warehousing port" means any customs-port declared under section 14 to be a warehousing port:
 
"warehouse".

(j) "warehouse" denotes any place appointed or licensed under section 15 or section 16.

* * * * * * *

 
 
[3a. The Central government may, by notification in the Official Gazette, define the customs frontiers of India.]
Power to define customs frontiers.
 
4. When any person is expressly or impliedly authorized by the owner of any goods to be his agent in respect of such goods for all or any of the purposes of this Act, and such authorization is approved by the Customs-collector, such person shall, for such purposes, be deemed to be the owner of such goods.
Agent of owner of goods to be deemed owner for certain purposes.
 
5. Anything which a master is required or empowered to do under this Act may, with the express of the Customs-collector, be done by a ship's agent.
When ship's agent may act for master.
 

CHAPTER II

APPOINTMENT AND POWERS OF OFFICERS, ETC

 

[6. The (Central Government) may appoint such persons as (it) thinks fit to be officers of Customs, and to exercise the powers conferred, and perform the duties imposed, by this Act on such officers.]

7. [Delegation of powers under section 6.) Rep. by the A.O. 1937.

Appointment of Customs-officers.
 
8. At any place for which there is no custom-house, the Collector of the district and the officers subordinate to him shall, unless the (Central Government) otherwise directs, perform all duties imposed by this Act on a Customs-collector and other officers of Customs.
Performance of duties of Customs - collector, where no custom- house.
 
9. The Chief Customs-authority may from time to time * * * make rules consistent with this Act -
Power to make rules.
 

(a) prescribing and limiting the powers and duties of officers of Customs;

(b) regulating the delegation of their duties by such officers; and

(c) generally to carry out the provisions of this Act.

 
10. No Chief Customs-authority or Chief Customs-officer, and no other officer of Customs whom such Chief authority or Chief officer deems it necessary to exempt on grounds of public duty, shall be compelled to serve on any jury or inquest, or as an assessor.
Customs-officers exempted from service on jury or inquest or as assessors.
 

CHAPTER III

APPOINTMENT OF PORTS, WHARVES, CUSTOM-HOUSES, WAREHOUSES AND BOARDING AND LANDING STATIONS

Power to appoint ports, wharves and custom-houses.

11. (The Chief Customs-authority) may from time to time, by notification in the Official gazette, -

(a) declare the places * * * which alone shall be ports for the shipment and landing of goods;

(b) declare the limits of such ports;

(c) appoint proper places therein to be wharves for the landing and shipping of goods, or of particular classes of goods;

(d) declare the limits of any such wharf;

(e) alter the name of any such port or wharf; and

(f) declare what shall, for the purposes of this Act, be deemed to be a custom-house, and the limits thereof.

Power to declare places to be ports for coasting-trade.
12. (The Chief Customs-authority) may also from time to time in like manner declare places to be ports for the carrying on of coasting-trade with customs-ports, or with any specified customs-port, and for no other purpose.
 
Power to declare that foreign ports shall be regarded as customs-ports for certain purposes.
13. The (Central Government) may from time to time direct, by notification in the (Official Gazette), that all goods or any specified class of goods imported from or exported to any foreign port to or from a customs-port shall, with such limitations and on such conditions (if any) as (it) thinks fit, be treated for any of the purposes of this Act as goods imported from or exported to a customs-port, as the case may be.
 
Power to declare warehousing ports.
14. (The Chief Customs-authority) may from time to time declare, by notification in the Official Gazette, that any customs-port shall be a warehousing port for the purposes of this Act.
 
Power to appoint public warehouses.
15. At any warehousing port, the (Chief Customs-officer) may, from time to time, appoint public warehouses wherein dutiable goods may be deposited without payment of duty on the first importation thereof, and may cancel such appointment.
 
 
16. At any warehousing port, the Chief Customs-officer may from time to time license private warehouses wherein dutiable goods may be deposited as aforesaid.
Power to license private warehouses.
 
Every application for a license for a private warehouses shall be in writing, and shall be drawn up in such form as is from time to time prescribed by the (Chief Customs-officer), and shall be signed by the applicant.
Form of application for license.
 

Every license granted under this section may be cancelled on conviction of the licensee of any offence under this Act relating to warehouses, unless it is otherwise provided in the license, or on the expiration of one month's notice in writing given to the licensee by the Chief Customs-officer.

Revocation of license.
12 of 1875
17. The (Chief Customs-officer) may from time to time appoint, in or near any customs-port, stations or limits at or within which vessels arriving at, or departing from, such port shall bring-to for the boarding or landing of officers of Customs, and may, unless separate provision therefore has been made under the Indian Ports Act, 1975, direct at what particular place in any such port vessels, not brought into port by pilots, shall anchor or moor.
Stations for Customs-officers to board and land.
 

CHAPTER IV

PROHIBITIONS AND RESTRICTIONS OF IMPORTATION AND EXPORTATION

 
 

18. No goods specified in the following clauses shall be brought, whether by land or sea, into (India) :-

* * * * * *

 
9 of 1876.

(b) counterfeit coin : or coin which purports to be (Indian coin), or to be coin made under the Native Coinage Act, 1976, but which is not of the established standard in weight or fineness:

(c) any absence book, pamphlet, paper, drawing, painting, representation, figure or article:

 
43 of 1958.
[(d) goods having applied thereto a false trademark within the meaning of section 77 of the Trade and Merchandise Marks Act, 1958;
 
 
(dd) goods having applied thereto a false trade description within the meaning of clause (f) of sub-section (1) of section 2 of the Trade and Merchandise Marks Act, 1958, otherwise than in relation to any of the matters specified in sub-clauses (ii) and (iii) of clause (u) of that sub-section;)
43 of 1958.
 

(e) goods made or produced beyond the limits of (India), and having applied thereto any name or trade-mark being, or purporting to be, * * * the name or trade-mark of any person who is a manufacturer, dealer or trader in (India) unless

(i) the name or trade-mark is, as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place beyond the limits of (India), and

(ii) (the country in which that place is situated is) in that indication indicated in letters as large and conspicuous as any letter in the name or trade-mark, and (in the English language);

[(f) piece-goods manufactured outside India, such as are ordinarily sold by length or by the piece, if each piece has not been conspicuously marked-

(i) with the name of the manufacturer, exporter or wholesale purchaser in India, of the goods, and

(ii) with the real length of the piece in (standard yards or in standard meters), inscribed in the international form of numerals;]

 

[(ff) goods made or produced beyond the limits of (India) and intended for sale, and having applied thereto, a design in which copyright exists under the Indian Patents and Designs Act, 1911, in respect of the class to which the goods belong or any fraudulent or obvious imitation of such design except when the application of such design has been made with the license or written consent of the registered proprietor of the design;]

[(g) matches made with white phosphorus.;]

2 of 1911
43 of 1958.

[(h) goods which are required by a notification under section 117 of the Trade and Merchandise Marks Act, 1958, to have applied to them an indication of the country or place in which they were made or produced or the name and address of the manufacturer or the person for whom the goods were manufactured, unless such goods show such indication applied in the manner specified in the notification;]

[(i) cotton yarn manufactured outside India, such as is ordinarily imported in bundles, if each bundle containing such yarn has not been conspicuously marked-

(i) with the name of the manufacturer, exporter, or wholesale purchaser in India, of the goods, and

43 of 1958.
(ii) with an indication of the weight and the count of the yarn contained in it, in accordance with the rules made (under section 75 of the Trade and Merchandise Marks Act, 1958]
 

(j) cotton swing, darning, crochet or handicraft thread manufactured outside India, if each of the units in which the thread is supplied has not been conspicuously marked -

(i) with the name of the manufacturer, exporter, or wholesale purchaser in India, of the goods, and

43 of 1958.
(ii) with the length or weight of the thread contained in it and in such other manner as is required by the rules made (under section 75 of the Trade and merchandise Marks Act, 1958]].
 
19. The [Central Government] may from time to time, by notification in the [Official Gazette), prohibit or restrict the bringing or taking by sea or by land goods of any specified description into or out of (India) across any customs frontier as defined by the Central Government].
Power to prohibit or restrict importation or exportation of goods.

[19A. (1) Before detaining any such goods as are or may be specified in or under section 18 or section 19, as the case may be, or taking any further proceedings with a view to the confiscation thereof under this Act, the Chief Customs-officer or other officer appointed by the (Chief Customs-authority) in this behalf may require the regulations under this section, whether as to information, security, conditions or other matters, to be complied with, and may satisfy himself in accordance with those regulations that the goods are such as are prohibited to be imported.

(2) The (Central Government) may make regulations, either general or special, respecting the detention and confiscation of goods the importation of which is prohibited, and the conditions, if any, to be fulfilled before such detention and confiscation, and may by such regulations determine the information, notices and security to be given, and the evidence requisite for any of the purposes of this section and the mode of verification of such evidence.

(3) Where there is on any goods a name which is identical with, or a colorable imitation of, the name of a place in the United Kingdom, [(India) or (Burma)], that name, unless accompanied in equally large and conspicuous letters, (in the English language), by the name of the country in which such place is situate shall be treated for the purposes of sections 18 and 19 as if it were the name of a place in the United Kingdom, [(India) or (Burma)].

(4) Such regulations may apply to all goods the importation of which is prohibited by section 18 or under section 19, or different regulations may be made respecting different classes of such goods or of offences in relation to such goods.

(5) The regulations may provide for the informant reimbursing any public officer and the (Central Government) all expenses and damages incurred in respect of any detention made on his information, and of any proceedings consequent on such detention.

[(6) All regulations under this section shall be published in the Gazette of India and, with the consent of the (State) Government concerned, in the Official Gazette of each (State)].

Detention and confiscation of goods whose importation is prohibited.

CHPATER V

LEVY OF AND EXEMPTION FROM, CUSTOMS-DUTIES

Goods dutiable.

20. [(1)] Except as hereinafter provided, customs-duties shall be levied at such rates as may be prescribed by or under any law for the time being in force, on -

(a) goods imported or exported by sea into or from any customs-port from or to any foreign port;

(b) opium, salt or salted fish imported by sea from any customs-port into any other customs-port;

(c) goods brought from any foreign port to any customs-port, and, without payment of duty, there transshipped for, or thence carried to, and imported at, any other customs-port; and

(d) goods brought in bond from one customs-port to another

* * * * * * *

[(2) The The provisions of sub-section (1) shall apply in respect of all goods bellowing to the Government of a State and used for the purpose of a trade or business of any kind carried on by, or on behalf of, that Government or of any operations connected with such trade or business as they apply in respect of goods not belonging to any Government.

Explanation : In this sub-section, "State" does not include a Union territory.

 
21. Except as otherwise expressly provided by any law for the time being in force, goods whereof any article liable to duty under this Act forms a part or ingredient shall be chargeable with the fully duty which would be payable on such goods if they were entirely composed of such article, or, if composed of more than one article liable to duty, then with the full duty which would be payable on such goods if they were. entirely composed of the article liable to duty, then with the full duty which would be payable on such goods if they were. entirely composed of the article charged with the highest rate of duty.
Goods partially composed of dutiable articles.
 
22. The [Central Government] may from time to time, by notification in the [Official Gazette], fix, for the purpose of levying duties, Tariff-values of any goods exported or imported by sea on which customs-duties are by law imposed , and alter any such values fixed by any tariff Act' for the time being in force.
Power to fix tariff-values.
 
23. The [Central Government] may from time to time, by notification in the [Official Gazette], exempt any goods imported into, or exported from, [India], or into or from any specified port therein, from the whole or any part of the cs toms-duties leviable on such goods.
General power to exempt from customs-duties
Power to authorize, in special cases, exemption from duty.
[The Chief Customs-authority] may, [with the previous sanction of the [Central Government], by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature, to be stated in such order, any goods on which customs-duties are leviable.
 
Baggage in actual use.
24. The Customs-collector may, subject to any general rules relating to the landing and shipping of passengers' baggage and the passing of the same through the custom-house, which may be made under section 75, pass free of duty any goods shall be treated as baggage in actual use, or as goods subject to duty.
 
Re-imported article of country-produce.
25. If goods produced or manufactured in [India] be imported into any customs-port from any foreign port, such goods shall be liable to all the duties, conditions and restrictions (if any) to which goods of the like kind and value not so produced or manufactured are liable on the first importation thereof:
 
Proviso.
Provided that, if such importation takes place within three years after the exportation of such goods, and it is proved to the satisfaction of the Customs-collector that the property in such goods has continued in the person by whom, or on whose account, they were exported, the goods may be admitted [without payment of duty if no draw back in respect of the goods has been allowed under section 43B, and on payment of duty equal to the amount of the drawback if draw-back has been allowed under that section].
 
Excise-duty on importation of certain country goods.
26. Any goods produced or manufactured in [India] which have been exported there from, an on the exportation of which any drawback of excise has been received, shall, on being imported into any cs-toms-port, be subjected, unless the [Chief Customs-officer] in any particular case otherwise directs by special order, to payment of excise duty, at the rate of which goods of the like kind and quality are liable at such port.
 
Good derelict and wreck.
27. All goods derelict, jetsam, flotsam and wreck, brought or coming into any place in [India], shall be subject to the same duties , if any, to which goods of the like kind are for the time being subject on importation at any customs-port, and shall in other respects be dealt with as if they were imported from a foreign port, unless it be shown to the satisfaction of the Customs-collector that such goods are the produce or manufacture of any place from which they are entitled to be admitted duty-free.
 
 

28. Provisions and stores produced or manufactured in [India], required for use on board of any vessel proceeding to any foreign port, may be shipped free of duty, whether of customs or excise, in such quantities as the Customs-collector determines with reference to the tonnage of the vessel the number of the crew and passengers, and the length of the voyage on which the vessel is about to depart:

Provided that no rum shall be so shipped on any vessel going on a voyage of less than thirty days' probable duration.

Country-provisions and stores may be shipped free of duty.
 
29. On the importation into, or exportation from, any customs-port of any goods, whether liable to duty or not, the owner of such goods shall, in his bill of entry or shipping bill, as the case may be, state the real value, quantity and description of such goods to the best of his knowledge and belief, and shall subscribe a declaration of the truth of such statement at the foot of such bill.
Owner to declare real value, etc., of goods in bill of entry or shipping b i.
 

In case of doubt, the Customs-collector may require any such owner or any other person in possession of any invoice, broker's note, policy of insurance or other document, whereby the real value, quantity or description of any such goods can be ascertained, to produce the same, and to furnish any information relating to such value, quantity or description which it is in his power to furnish. And thereupon such person shall produce such value, quantity or description which it is his power to furnish. And thereupon such person shall produce such document and furnish such information:

Provided that, if the owner makes and subscribes a declaration before the Customs-collector, to the effect that he is unable, from want of full information to state the real value or contents of any case, package or parcel of goods, then the Customs-collector shall permit hi, previous to the entry thereof, (1) to open such case, package or parcel, and examine the contents in presence of an officer of Customs, or (2) to deposit such case, package or parcel in a public warehouse appointed under section 15 without wareshousing the same, pending the production of such information.

Power to require production of invoice, etc.
 
[29A. Notwithstanding anything contained in this Act, goods chargeable to duty may, prior to the examination thereof, be permitted by the Customs-collector to be assessed for the purposes of this Act on the basis of the statement contained in the bill of entry or shipping bill, as the case may be, but if it is found subsequently on an examination of the goods or otherwise, that any such statement is not true in respect or any matter relevant to the assessment, the goods may without prejudice to any other action which may be taken under this Act, be re-assessed to duty.
Assessment of duty prior to examinations of goods.
Provisional assessment of duty.

29B. (1) Notwithstanding anything contained in this Act, but without prejudice to the provisions contained in section 29,-

(a) Where the owner of any goods makes and subscribes a declaration before the Customs-collector to the effect that he is unable for want of full information to state precisely the real value or quantity of such goods in a bill of entry or a shipping bill, as the case may be; or

(b) whether the owner of any goods has furnished full information in regard to the real value or quantity of the goods but the Customs-collector requires further proof in respect thereof; or

(c) where the Customs-collector deems it expedient to subject any goods liable to duty, to any chemical or other test,

the customs-collector may direct that the duty leviable on such goods may, pending the production of such information or proof or pending the completion of any such test, be assessed provisionally in accordance with, and subject to the provisions of this section and any rules made thereunder.

(2) when the owner of any goods in respect of which the duty has been assessed provisionally under sub-section (1) has paid such duty, the officer of Customs may make an order allowing the goods to be cleared for home consumption or shipped or waterborne to be shipped for exportation, as the case maybe and such order shall be sufficient authority for the removal of the goods by the owner.

(3) When the duty leviable on such goods is assessed finally in accordance with the provisions of this Act, the duty provisionally assessed under sub-section (1) shall be adjusted against the duty finally assessed and if the duty provisionally assessed falls short of, or is in excess of the duty finally assessed, the owner of the goods shall pay the deficiently or be entitled to a refund as the case may be.

(4)The Chief Customs-authority may, subject to the condition of previous publication, make rules for the purpose of carrying out of provisions of this section and, in particular, such rules may provide for -

(a) the circumstances in which, and the restrictions and conditions subject to which, duty may be provisionally assessed on any goods and the manner in which such duty may be so assessed;

(b) the furnishing of any security of the payment of the deficiently, if any, between the duty finally assessed and the duty provisionally assessed; and

(c) the final assessment of duty, where the owner of goods fails to furnish full information within a specified period regarding the real value or quantity of the goods.

(5)All rules made under this section shall be laid before both House of Parliament, as soon as may be, after they are made.]

 
 

30. For the purposes of this Act the real value shall be deemed to be-

(a) wholesale cash price, less trade discount, for which goods of the like kind and quality are sold, or are capable of being sold, at the time and place of importation or exportation, as the case may be, without any abatement or deduction whatever, except (in the case of goods imported) of the amount of the duties payable on the importation thereof; or

(b) where such price is not ascertainable, the cost at which goods of the like kind and quality could be delivered at such place, without any abatements or deduction except as aforesaid.

 

"Real Value" defined
 
31. Goods chargeable with duty upon the value thereof, but for which a specific value's is not fixed by law for the purpose of levying duties thereon, shall without unnecessary delay, be examined by an officer of Customs. If it appears that the real value of such goods is correctly stated i the bill of entry or shipping bill, the goods shall be assessed in accordance therewith.
Examination of ad valorem goods.
 

32. If it appear that such goods are properly chargeable with a higher rate or amount of duty than that to which they would be subject according to the value thereof as stated in the bill of entry or shipping bill, such officer may detain such goods.

In every such case the detaining officer shall forthwith give notice in writing to the owner of the goods of their detention, and of the value thereof as estimated by him; and the Customs-collector shall, within two clear working days after such detention, or within such reasonable period as may with the consent of the parties be arranged, determine either to deliver such goods on payment of duty charged according to the entry of such owner or to retain the same for the use of [the Central Government].

If the goods be retained for the use of [the Central Government], the Customs-collector shall cause the full amount stated in the bill as their real value to be paid to the owner in full satisfaction for such goods, in the same manner as if they had been transferred in the same manner as if they had been transferred by ordinary sale, and shall, after due notice in the [Official Gazette] or some local newspaper, and without unnecessary delay, cause them to be put up to public auction in wholesale lots for cash on delivery.

If the Customs-collector deems the highest officer made at such sale to be inadequate, he may either adjourn the sale to some other day, to be notified as aforesaid or busy in the goods, and without unnecessary delay dispose of them for the benefit of [the Central Government]..

If the proceeds arising from such sale exceed the sum paid to the owner, together with (in the case of and all charges incurred by [the Central Government] in connection with them, a portion not exceeding one-half of the overplus shall, at the discretion of the Chief Officer of Customs, be payable to the officer who detected the under-valuation of the goods.

Nothing in this section shall prevent the chief Officer of Customs, when he has reason to believe that any such under-valuation was solely the result of accident or error, from permitting the owner of the goods, on his application for that purpose, to amend such entry, on payment of such increased rate of duties on the excess of the amended over the original valuation, or on such other terms as the Chief Officer of Customs may determine.

Procedure where such goods are under-valued by owner.
Abatement allowed on damaged goods.
33. If, on the first examination of any such goods under section 31, the owner thereof states in writing that such goods are, in consequence of damage sustained before delivery of the bill of entry, of value less than that stated in such bill, the Customs-collector, on being satisfied of the fact, may allow abatement of duty accordingly.
 
Reduced duty how determined

The reduced duty to be levied on such goods may be ascertained by either of the following methods, at the option of the owner:-

(a) the real value of such goods may be fixed on appraisement by an officer of Customs and the duty may be assessed on the value so fixed; or

(b) the goods may, after due notice in the [Official Gazette] or some local newspaper, be sold by public auction at such time (within thirty days from the date of delivery of the bill of entry), and at such place as the Customs-collector appoints; and the duty may be assessed on the gross amount realized by such sale , Without any abatement or deduction, except (in the case of goods imported) of so much as represents the duties payable on the importation thereof.

 
 

34. When any goods, the value of which has been fixed by law for the purpose of levying duties thereon, have, before delivery of the bill of entry deteriorated to the extent of more than one-tenth of their of so desires, be assessed ad valorem.

The real value of such goods shall be ascertained as provided in section 33, and the duty shall be assessed thereon.

Deterioration of tariff-value goods.
 

34A. Where the Customs-collector is stratified that any goods on which duties are levied on quantity and not on value, and which are of a kind to which the [Central Government] has, by notification in the [Official Gazette], declared that the provisions of this section shall apply, have before delivery of the bill of entry deteriorated to the extent of more than one -tenth of their value, he may allow an abatement of duty proportionate to the extent of such deterioration.]

Abatement of duty on goods on which duty is levied on quantity.
 
35. No abatement of duty on account of [any deterioration] shall be allowed on wines, spirit or beer, or [save as provided b section 34A] on any other articles on which duties are levied on quantity and not on value.
no abatement when duty is levied on quantity.
 
36. Except as provided in section 94, o amendment of a bill of entry or shipping bill relating to goods assessed for duty on the declared value, quantity or description thereof shall be allowed after such goods have been removed from the custom-house.
Restriction on amendment of bill of entry or shipping bill.
 

37. The rate of duty and the tariff-valuation any) applicable to any goods imported shall be rate and valuation in force on the date on which the bill of entry thereof is delivered to the Customs-collector under section 86:

[Provided that, if such goods are warehoused under this Act, the rate and valuation (if any) applicable thereto shall be the rate and valuation in force on the date [of the actual removal of such goods from the warehouse in the case of goods delivered out of a warehouse for home-consumption, and in the case of goods delivered out of a warehouse for removal under bond to be re-warehoused where the duty is paid on such goods without their being re-warehoused, the rate and valuation (if any) in force on the date on which dt is paid]].

Explanation. - A bill of entry shall for the purposes of this section, be deemed to be delivered-

(a) when it is first presented to the proper officer of Customs; or

(b)where it is delivered in anticipation of the arrival of the importing vessel, on the date on which an order is given under section 57 for the entry of the vessel inwards.]

if Alteration of import-duty or tariff-valuation.
 

38. The rate of duty and tariff valuation (if any) applicable to any goods exported shall be the rate and valuation in force when a shipping bill of such goods is delivered under section 137:

[Provided further that where the shipment of any goods is permitted without a shipping bill, the rate of duty and tariff-valuation in force at the time when shipment of the goods commerce.]

[Provide further that where a shipping bill is delivered in anticipation of the arrival of any vessels outwards, it shall, for the purpose of this section, be deemed to have been delivered on the date on which that vessel arrives or that order is given, whichever is later.]

Alteration of export-duty or tariff-valuation.
Payment of duties not levied, short-levied or erroneously refunded.

39 (1) When customs duties or charges have not been levied or have been short-levied through inadvertence, error, collusion or misconstruction on the part of the officers of Customs, or through mis-statement as to real value, quantity or description on the part of the owner.

or when any such duty or charge, after having been levied, has been, owing to any such cause, erroneously refunded, the person chargeable with the duty or charge which has not been levied, or to whom such refund has erroneously been made, shall pay the duty or charge or the deficiency or repay the amount paid to him in excess, on a notice of demand being issued to him within three months from the relevant date as defined in sub-section (2);

and the Customs-collector may refuse to pass any goods belonging to such person until the said duties or charges or the said deficiency or excess be paid or repaid.

(2) For the purposes of sub-section (1) the expression "relevant date" means:-

(a) in a case where the duty or charge has not been levied, the date on which the Customs-officer makes an order for clearance of the goods;

(b) in a case where the duty is re-assessed under section 29A, the date of re-assessment;

(c) in a case where the duty is provisionally assessed under section 29B, the date of final adjustment of duty;

(d) in a case where the duty or charge has been erroneously refunded, the date of refund; and

(e) in any other case, the date of the first assessment

 
 

40. No customs-duties or charges which have been paid, and of which repayment, wholly or in part, is of claimed in consequence of the same having been paid through inadvertence, error or misconstruction, shall be returned, unless such claim is made within three months from the date of such payment.

Explanation: - Where duty is provisionally assessed under section 29B, the period of three months shall be computed from the date of final adjustment of duty]

No refund of charges erroneously levied or paid unless claimed with-in three months.
 
41. The Customs-collector may if he thinks fit, instead of requiring payment of customs-duties and charges due from any mercantile firm or public body at the time such duties and charges are payable under this Act, keep with such firm or body an account-current of such duties and charges. Such account shall be settled at intervals not exceeding one month, and such firm or body shall make a deposit or furnish security sufficient in the opinion of the Customs-collector to cover the amount which may at any time be due from them in respect of such duties and charges.
Power to give credit for, and keep account-current of, duties and charges.
 

CHAPTER VI

DRAWBACK

 
Drawback allowable on re-export.
42. When any goods, capable of being easily identified, which have been imported by sea into any customs-port from any foreign port, and upon which duties of customs have been paid on importation, are re-exported by sea from such customs-port to any foreign port, or as provisions or stores for use on board a ship proceeding to a foreign port, seven-eights [or, in the case of silver bullion, the whole] of such duties shall, except as otherwise hereinafter provided, be repaid as drawback:
 
Conditions for grand of drawback.

Provided that, in every such case, the goods be identified to the satisfaction of the Customs-collector at such customs-port, and that the re-export be made shown by the record of the customs-house, or within [or the chief Customs-officer] on sufficient cause being shown, in any case determines:

[Provided further that the chief customs-officer shall not extend the term to a period exceeding three years.]

 
Drawback on goods ported customs-port and thence to foreign port.

43. When any goods, having been charged with import-duty at one customs-port and thence exported to another are re-exported by sea as aforesaid, draw-back shall be allowed on such goods as if they had been so re-exported from the former port:

 
Proviso.

Provided that in every such case, the goods be identified to the satisfaction of the officer in charge of the custom-house at the port of final exportation, and that such final exportation be made within three years from the date on which they were first imported into [India].

 
Drawback on goods taken into use between importation and re-exportation.

43A. (1) Notwithstanding anything hereinbefore contained, the re-payment of duty as drawback in respect of good which have been taken into use between importation and re-exportation shall be subject to the provisions of the rules made under sub-section (2).

(2) The [Central Government] may, subject to the condition of previous publication, from time to time, by notification in the [Official Gazette], make rules in respect of goods which have been taken into use between importation and re-exportation,-

(a) modifying the amount of duty which shall be repaid as drawback on any such goods or class of such goods, or

(b) prohibiting the repayment of duty as drawback on any such goods or class of such goods, or

(c) Varying the conditions for the grant of draw-back on any such goods or class of such goods by restricting the period after importation within which the goods must be re-exported.

 
 

43B. (1) Where it appears to the Central Government that, in the case of goods of any class or description manufactured in, and exported from, India or shipped as provisions or stored for use on board a ship proceeding to a foreign port, a drawback should be allowed of duties of customs chargeable under this Act in respect of any material of a class or description used in the manufacture of such goods, the Central Government may, by notification in the Official Gazette, direct that a drawback shall be allowed in respect of such goods in accordance with, and subject to, the provisions of this section and any rules made there under.

(2) A drawback under this section shall be allowed only in respect of such quantity and material as is shown to the satisfaction of the Customs-collector to be duty-paid.

(3) The Central Government may, subject to the condition of previous publication, make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may-

(a) specify the class or description of manufactured goods in the case of which, and the class or description of material in respect of which, drawback is to be paid;]

(b) provide for drawback to the paid in respect of such quantity of material of that class or description as is actually contained in the goods or is specified in the rules as being the average quantity of such materials used in the manufacture of goods of that class or description either by manufactures generally or by any particular manufacturer;

(c) specify the rate of drawback to be payable with reference to the weight, quantity or any other basis as the Central Government may deem fit;

(d) Provide for the admissibility of drawback for any specific period or without any limit of Period;

(e) provide for requiring the manufacturer of goods in the case of which drawback is to be paid to produce, to the proportion in which the material in respect of which drawback is claimed is contained in such goods and the payment of duty on such material;

(f) Provide for requiring persons who have been Concerned at any stage with goods in the case of which drawback is claimed under this section to furnish such information as may, in the opinion of thee Customs-collector, be necessary to enable him to determine whether duty has been paid on the material contained in the goods in respect of which a claim is made and for requiring such persons to produce any books of account or other documents of whatever nature relating to that material;

(g) Provide for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary:

(h) provide for requiring the manufacturer to give access to every part of his manufactory to any officer of the Central Government specially authorized in this behalf by the Chief Customs officer or the Chief customs authority to enable such authorized officer to inspect the processes of manufacture and to verify by actual check or otherwise the statements made in support of the claim for drawback.

Explanation. - In this section the expression "manufacture" (with its grammatical variations and cognate expressions) includes the processes of blending any goods or making of other alterations therein.

4. All notifications issued and rules made under this section shall be laid as soon as may be on the table of both the House of Parliament.

Drawback on imported materials used in the manufacture of goods which are exported.
Drawback of duties wine and spirit allowed for officers of Navy.

44. A drawback of the whole of the customs duties shall be allowed on wine and spirit intended for the consumption of any officer of Her majesty's Navy, on board of any of Her Majesty's ships in actual service, unless such wine and spirit have been warehoused without payment of duty on the first entry thereof.

The quantity of wine and spirit on which drawback may be so allowed in any one year for the use of such officers shall not exceed the quantities hereinafter allowed for each such officer respectively; that is to say-

                                             Gallons
For every Admiral. . . . . . . . . . . 1,260
Vice-Admiral . . . . . . . . . . . . . . .1,050
Real-Admiral . . . . . . . . . . . . . . . . 840
Captain of 1st and 2nd rate . . . . . . 630
captain of 3rd, 4th and 5th rate . . . 420
Captain of an inferior rate. . . . . . . . 210
Lieutenant or other Commanding  
officer, Marine-officer, . . . . . . .. . . 105

 
 

45. Every person clearing and claiming drawback for wine or spirit, as provided in section 44, shall state in the shipping bill the name of the officer for whose use such wine or spirit is intended, and of the ship in which he serves, as well as the place and date of the last supply for which drawback was allowed.

All such wine and spirit shall be delivered into the charge of the proper officers of Customs at the port of the officer commanding the ship has certified the receipt of such wine and spirit into his charge, and any such officer of Customs has certified the shipment, the drawback shall be paid to the person entitled to receive the same.

Persons entering such wine or spirit for drawback to declare name and rank of officer claiming same.
 

46. The customs-collector may permit the transfer of any such wine or spirit from one naval officer to another naval officer on board of the same, or of any other such vessel, as part of his authorized quantity;

or may permit the transshipment of any such wine or spirit from one vessel to another for the use of the same naval officer;

or the re-landing and warehousing of any such wine or spirit for future re-shipment.

The Customs-collector may also receive back the duties for any such wine or spirit, and allow the same to be cleared for home-consumption.

Transfer of wine or spirit from one naval officer to another.
 

47. Provisions and stores for the use of Her Majesty's navy or of any officer thereof which are subject to duty may, in like manner, be transferred, transshipped or re-landed and wareshoused free of duty;

and where duties have been paid on any such provisions or stores required for shipment, drawback of such duties, whether of customs or excise, shall be the officer commanding the ship for which they are intended, or from some other officer duly authorized to make such application.

Provisions and stores for Her Majesty's Navy.
Indian Navy
48.. The provisions of sections 44, 45,46 and 47 as to officer of Her Majesty's Navy apply also to officers of [the Indian Navy] on board of any of the ships of [the Indian Navy] proceeding to any port out of India, and the rules prescribed by section 47 as to provisions and stores for the use of Her Majesty's Navy apply also to provisions and stores for the use of [the Indian navy].
 
Power to declare what goods are identifiable,

49. The [Central Government] may from time to by notification in the [Official Gazette]-

(a) declare hat goods shall, for the purpose of easily identified; and

 
and to prohibit drawback in case of specified foreign port
(b) prohibit the payment of drawback upon the re-exportation of goods [or any specified goods or class of goods] to any specified foreign port
 
when no. drawback allowed.

50. Notwithstanding anything herein before contained no drawback shall be allowed-

(a) upon goods not included in the export-manifest, or

(b) where the goods to be exported are of less value than the amount of drawback claimed, or

(c)where the claim is for drawback amounting in respect of any single shipment, to less than five rupees, and the Customs-collector thinks fit to reject it, or

(d) on salt, salted fish or opium.

 
Time to claim drawback.

51. No drawback shall be allowed unless the claim to receive such drawback made and established at the time of re-export.

No such payment of drawback shall be made until the vessel carrying the goods has put out to sea, or unless payment be demanded within six months from the date of entry for shipment.

 
Declaration by parties claiming drawback.
52. Every person, or his duly authorized agent, claiming drawback on any goods duly exported, shall make and subscribe a declaration that such goods have been actually exported, and have not been re-landed and are not intended to be re-landed at any customs-port; and that such person was at the time of entry outwards and shipment, and continues to be, entitled to drawback thereon.
 
 

CHAPTER - VIA

Prohibition of entry of Vessels constructed etc., For Concealing Goods

 
 

52A. No vessels constructed, adapted, altered or fitted for the purpose of concealing goods shall enter, or be within the limits of any port in India, or the Indian customs waters]

Prohibition of entry vessels constructed etc., for concealing goods.
 

CHAPTER VII

ARRIVAL AND DEPARTURE OF VESSELS
(Arrival and entry of vessels inwards)

 
 
53. The [Chief Customs-authority] may, by notification in the * * * Official Gazette, fix a place in any river or port, beyond which no vessel arriving shall pass until a manifest has been delivered to the pilot, officer of Customs or other person duly authorized to receive the same.
Power to fix places beyond which in-ward-bound vessels are not to proceed until manifest delivered.
 
If, in any river or port wherein a place has been fixed by the [Chief Customs-authority] under this section, the master of any vessel arriving remains outside or below the place so fixed, such master shall, nevertheless, within twenty-four hours after the vessel anchors deliver a manifest to the pilot, officer of Customs or other person authorized to receive the same.
Delivery of manifest when vessel anchors below place so fixed.
 
54. If any vessel arrives at any customs-port in which a place has not been so fixed, the master of such vessel shall, within twenty-four hours after such vessel has anchored within the limits of the port, deliver a manifest to the pilot, officer of customs or other person authorized to receive the same.
Delivery of manifest where no place has been so fixed.
 
54A. Notwithstanding anything contained in this Act, the Customs-collector may, subject to any general or special order issued by the chief customs-authority, allow a manifest to be delivered in anticipation of the arrival of a vessel.
Delivery of manifest before arrival of vessel.
 
55. Every manifest shall be signed by the master, shall specify all goods imported in such vessel, showing separately all goods (if any) intended to be landed, transshipped or taken on to another port, and all ships stores intended for consumption in port or on the homeward voyage, and shall contain such further particulars, and be made out in such form, as the [Chief Customs-officer] may from time to time direct.
Signature and contents of manifest.
 

The Customs-collector shall permit the master to amend any obvious error in the manifest, or to supply any omission which in the opinion of such Collector result from accident or inadvertence, by furnishing amended or supplementary manifest,

and may, if he thinks fit fit, levy thereon such fee as the [Chief Customs-officer] from time to time directs.

Expect as heroin provided, no import-manifest shall be amended.

Amendment of errors in manifest
Duty of person receiving manifest.
56. The person receiving a manifest under section 53 or 54 shall countersign the same and enter thereon such particulars as the [Chief Customs-officer] from time to time directs in this behalf.
 
Bulk not to be broken until manifest, etc., delivered, and vessel entered inwards.
57. No vessel arriving in any customs-port shall be allowed to break bulk until a manifest has been delivered as hereinbefore provided; nor until a copy of such manifest, together with an application for entry of such vessel inwards has been presented by the master to the Customs-collector, and an order has been given thereon for such entry.
 
Master, if required, to deliver bill of lading etc., to customs, collector, and answer questions.

58. The master shall if required so to do by the Customs-collector at the time of presenting such application, deliver to the Customs-collector the bill of lading or a copy thereof for every part of the cargo laden on board, and any port-clearance cocket or other paper granted in respect of such vessel at the place from which she is stated to have come, and shall answer all such questions relating to the vessel, cargo, crew and voyage as are put to him, by such officer.

The Customs-collector may, if any requisition or question made or put by him under this section is not complied with or answered, refuse to grant such application.

 
Special pass for breaking bulk.

59. Notwithstanding anything contained in section 57, the Customs-collector may grant, prior to receipt of the manifest, and to the entry inwards of the vessel, a special pass permitting bulk to be broken.

The granting of such pass shall be subject to such rules as may from time to time be made by the chief customs-authority.

 
Manifest etc., maybe delivered by ship's agent.
60. Notwithstanding any thing contained in section 53,54,57 or 58, the Customs-collector may accept from the ships's agent, in lieu of master, delivery of the manifest or of any other document required by those sections to be delivered by the master.
 
 

61. No vessel shall take on board any part of her export cargo, until a written application for entry of such vessel outwards, subscribed by the master of such vessel, has been made to the Customs-collector, or before an order has been given thereon by such officer for such entry.

Every application made under this section shall specify the name tonnage and national character of the vessel, the name of the master, and the name of every place for which cargo is to be shipped.

Order for entry outwards to be obtained before export-cargo is shipped.
 
62. No vessel, whether laden or in ballast, shall depart from any customs-port until a port clearance has been granted by the Customs-collector or other officer duly authorized to grant the same.
No vessel to depart without port-clearance.
 
And no pilot shall take charge of any vessel proceeding to sea, unless the master of such vessel produces a port clearance.
No pilot to take charge of vessel proceeding to sea without production of port-clearance.
 
63. Every application for port-clearance shall be made by the master at least twenty-four hours before the intended departure of the vessel.
Application for port clearance.
 

The master shall at the time of applying for port-clearance-

(a) deliver to the customs-collector a manifest in duplicate in such forms may from time to time be prescribed by the [Chief customs--officer] signed by such master, specifying all goods to be exported in the vessel, and showing separately all goods and stores entered in the import-manifest, and not landed or consumed on board or transshipped;

(b) deliver to the customs-collector such shipping bills or other documents as such customs-collector acting under the general instructions of such [Chief Customs-officer] requires; and

(c) answer to the proper of Customs such questions touching the departure and destination of the vessel as are demanded of him.

The provisions of section 55 relating to the amendment of import -manifests shall, mutates mutandis apply also to export-manifests delivered under this section.

Master on applying for port-clearance to deliver documents and answer questions.
Power to refuse port clearance.

64. The Customs-collector may refuse port-clearance to any vessel until-

(a) the provisions of section 63 are complied with ;

(b) all port-dues and other charges and penalties due by such vessel, or by the owner or master thereof, and all duties payable in respect of any goods shipped therein have been duly paid or their payment secured by such guarantee, or by a deposit at such rate as such customs-collector directs;

(c) the ship's agent (if any) delivers tot he Customs-collector a declaration in writing to the effect that he will be liable for any penalty imposed under section 167, No. 17, and furnishes security for the discharge of the same;

(d) the ships agent (if any) delivers to the customs-collector a declaration in writing to the effect that such agent is answerable for the discharge of all claims for damage or short delivery which may be established in the import-cargo in respect of such goods.

A ship's agent delivering declaration under clause (c) of this section shall be liable to all penalties which might be imposed on the master under section 167, No. 17, and a ships agent delivering a declaration under clause (d) of this section shall be bound to discharge all claims referred to in such declarations.

 
Grant of port clearance.
65. When the Customs-collector is satisfied that the provisions of section 63, and if necessary of clauses (b) and (c) and (d) of section 64, have been complied with he shall grant a port-clearance to the master and shall return at the same time to such master one copy of the manifest duly countersigned by the proper officer of Customs.
 
Grant of port-clearance on security of ships's agent.
66. Notwithstanding anything contained in section 64 and 65, the Customs-collector may (subject to such rules as the chief Customs-authority may from time to time prescribe) grant a port-clearance to the master when the ships's agent furnishes such security as the Customs-collector deems sufficient for duly delivering, within five days from the date of such grant the manifest and other documents specified in section 63.
 
 

 CHAPTER VIII

GENERAL PROVISIONS AFFECTING VESSELS IN PORT

 
Power to depute Customs-officer to board ships.
67. The Customs-collector at any customs-port may at any time depute at his discretion one or more officers of Customs to board any vessel in or arriving at such port.
 
 
Every officer of Customs so sent shall remain on board of such vessel by day and by night unless or until the Customs-collector otherwise orders.
Duty of such officers.
 
68. Whenever an officer of Customs is so deputed on board of any vessel, the master of such vessel shall be bound to receive on board such officer and one servant of such officer, and to provide such officer and servant with suitable shelter and accommodation, and likewise with a due allowance of fresh water, and with the means of cooking on board.

Officer and servant to be received

Accommodation of officer and servant.

 
69. Every officer of customs so deputed shall have free access to every part of the vessel, and may fasten down any hatchway or entrance to the hold and mark any goods before landing, and lock up, seal, mark or otherwise secure any goods on board of such vessel.
Officers of Customs to have free access to every part of ship, and may seal and secure goods.
 

If any box, place or closed receptacle in any such vessel be locked, and the key the withheld, such officer shall re poet the same to the Customs-collector, who may thereupon issue to the officer on board, or to any other officer under his authority, a written order to search.

On production of such order, the officer bearing the same may require that any such box, place or closed receptacle be opened upon his requisition, he may break open the same.

Power to authorize search and opening of locks.
 
70. Unless with the Written permission of the Customs-collector or in accordance with a general permission granted under section 74, no goods, other than passengers' baggage, or ballast urgently required to be shipped for the vessel's safety, shall be shipped or water-borne to be shipped or discharged from any vessel in any customs-port, except in the presence of an officer of customs.
Goods not to be shipped discharged or water-borne except presence of officer.
 

71. When an officer of customs is deputed under section 67 to remain on remain on board a vessel, the tonnage of thirty working days, reckoned from the date on which he boards such vessel, or such addition period as the Customs-collector directs, shall be allowed for the discharge of import-cargo and the shipment of export-cargo on board of such vessel.

One additional day shall, in like manner, be allowed for every fifty tons in excess of six hundred.

No Charge shall be made for the services of a single officer of Customs for such allowed number of working days, or for the services of several such officers (if available) for respective periods not exceeding in the aggregate such allowed number of working days.

period allowed for discharge and shipment of cargo.
Consequence of exceeding same.
If the period occupied in the discharge and shipment of cargo be in excess of thirty working days, together with the additional period (if any) allowed under this section, the vessel shall be charged with the expense of the officer of Customs at a rate not exceeding five rupees per diem (sundays and holidays excepted) for such excess period.
 
Allowance for period during which vessel is laid up.
In calculating any period allowed, or any charge made, under this section the period (if any) during which a vessel, after the completion of the discharge of import-cargo, is laid up by the withdrawal of the officer of Customs, upon application from the master, shall be deducted.
 
Goods not to be landed, etc., on Sundays or holidays without permission, nor except within fixed hours.

72. Except with the written permission of the Customs-collector, no goods, other than passengers' baggage, shall in any customs-port be discharged from any vessel, or be shipped or water-borne to be shipped,-

(a) on any sunday or on any holiday or day on which the discharge or shipping of cargo, as the case may be, is prohibited by the chief Customs-authority;

(b) on any day, except between such hours as such authority from time to time appoints by notification in the official Gazette.

 
Goods not to be shipped, etc., except at wharves.

73. No goods shall in any customs-port be landed at any place other than a wharf or other place duly appointed for that purpose, and

unless with the written permission of the Customs-collector, or when a general permission has been granted under section 74, no goods shall in any customs-port be shipped or water-borne to be shipped from any place other than a wharf or other place duly appointed for that purpose.

 
Power to exempt from sections 70 and 73.
74. Notwithstanding anything contained in section 70 or 73, the chief Customs- authority may, by notification in the *** Official Gazette, give general permission for goods to be shipped or water-borne to be shipped in any customs-port from all or any places not duly appointed as wharves, and without the presence or authority of an officer of Customs.
 
Power to make rules regarding baggage and mails.
75. The Chief Customs-authority may from time to time make rules for the landing and shipped of passengers' baggage and the passing of the same through the custom-house; and for the landing, shipping and clearing of parcels forwarded by [Government of India's] or other mails, or by other regular packets and passenger-vessels.
 
 
When any baggage or parcels is or are made over to an officer of Customs for the purpose of being landed, a fee of such amount as the [Chief Customs-authority] from time to time directs shall be chargeable thereon, as compensation for the expense and trouble incurred in landing and depositing the same in the customs-house.
Landing fees.
 

76. When any goods are water-borne for the purpose of being landed from any vessel and warehoused or cleared for home consumption, or of being shipped for exportation on board of any vessel, there shall be sent, with each boat-load or other separate despatch, a boat-note specifying the number of package so sent and the marks and numbers or other description thereof.

Each boat-note for goods to be landed shall be signed by the proper officer of Customs, and if an officer of customs is on board of the vessel on which such goods are to be shipped shall be delivered to such officer. If no such officer be on board, every such boat-note shall be delivered to the master of the vessel, or to an officer of the vessel appointed by him to receive it.

The officer of Customs who receives any boat-note of goods landed, and the officer of Customs, master or other officer, as the case may be, who receives any boat-note of goods shipped,, shall sign the same and note thereon such particulars as the [Chief Customs-officer] may from time to time direct.

The [Chief Customs-authority] may from time to time, by notification in the *** Official Gazette, suspend the operation of this section in any customs-port or part thereof.

Boat-note
 

77. All goods water-borne for the purpose of being landed or shipped shall be landed or shipped without any unnecessary delay.

Goods water-borne to be forth-with landed or shipped.
 
78. Except in cases of imminent danger, no goods discharged into or loaded in any boat for the purpose of being landed or shipped shall be transshipped into any other boat without the permission of an officer of Customs.
Such goods not to be transshipped without permission.
Power to prohibit plying of unlicensed cargo-boats.
79. The [Chief Customs-authority] may declare with regard to any customs-port, by notification in the *** Official Gazette, that after a date therein specified, no boat not duly licensed and registered shall be allowed to ply as a cargo-boat for the landing and shipping of merchandise within the limits of such port.
 
Issue of licenses and registration of cargo-boats.
In any port with regard to which such notification has been issued, the Chief Officer of Customs or other officer whom the [Chief Customs-authority] appoints in this behalf, may, subject to such rules and on payment of such fees as the [Chief Customs authority] from time to time prescribes by notification in the *** Official Gazette, issue licenses for, and register, cargo-boats. Such officer may also, subject to rules so prescribed, cancel any license so issued.
 
Power to require goods to be weighed or measured on board before landing or after shipment.
80. The Customs collector may, whenever he thinks fit, require that goods stowed in bulk, and brought by sea or intended for exportation, shall be weighed or measured on board ship before landing or after shipment, and may levy duty according to the result of such weighing or measurement.
 
 

CHAPTER IX

OF DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

 
Discharge of cargo may commence on receipt of due permission.
81. When an order for entry inwards of any vessel which has arrived in any customs-port or a special pass permitting such vessel to break bulk, has been given, the discharge of the cargo of such vessel may be proceeded with.
 
Goods not to leave ship unless entered in manifest.
82. Except as otherwise provided in this Act, no goods shall be allowed to leave any such vessel, or in an amended or supplementary manifest received under section 55.
 
Procedure in respect of goods not landed within time allowed.

83. If the owner of any goods (except such as have been shown in the import-manifest as not to be landed) does not land such goods within such period as is specified in the bill of landing of such goods, or, if no period is so specified, within such number of working days, not exceeding fifteen, after the entry of the vessel importing the same, as the [Chief Customs-authority] from time to time appoints by notification in the Official Gazette, or

If the cargo of any vessel, with the exception of only a small quantity of goods, has been discharged previously to the expiration of the period so specified or appointed as the case may be,- the master of such vessel or, on his application, the proper officer of Customs, may then carry such goods to the customs-house, there to remain for entry.

The Customs-collector shall thereupon take charge of and grant receipt for, such goods;

and if notice in writing has been given by the master that the goods are to remain subject to a lien for freight, primage, general average, or other charges of a stated amount, the Customs-collector shall hold such goods until he receives notice in writing that the said charges are paid.

 
 
84. At any time after the arrival of any vessel, the Customs-collector may, with the consent of the master of such vessel, cause any small package or parcel of goods to be carried to the customs-house, there to remain for entry, in charge of the officers of Customs, during the remainder of the working days allowed under this Act for the landing of such package or parcel.
Power to land small parcels.
 
If any package or parcel so carried to the custom-house remains unclaimed on the expiration of the number of working days so allowed for its landing, or at the time of the clearance outwards of the vessel from which it was landed, the master may give such notice as is provided in section 83, and the officer-in-charge of the customs-house shall thereupon hold such package or parcel as provided in that section.
Notice regarding unclaimed packages.
 

85. Notwithstanding anything contained in sections 83 and 84, the Customs-collector in any customs-port to which the [Chief Customs-authority], by notification in the *** Official Gazette, declares this section to be applicable, may permit the master of any vessel, immediately on receipt of an order under section 57 or special pass under section 59, to discharge the cargo of such vessel or any portion thereof into the custody of the ships agents if willing to receive the same, for the purpose of landing the same forthwith-

(a) at the customs-house or any specified landing-place or wharf; or

(b) at any landing-place or wharf belonging to any Port Commissioner, Port Trust or other public body or company.

Any ship's agent so receiving such cargo or portion shall be bound to discharge all claims for damage or short delivery which may be established in respect of the same by the owner thereof, and shall be entitled to recover from such owner his charge for service rendered, but not for commission or the like, where any agent for the landing of such cargo or portion has been previously appointed by the owner and such appointment is unrevoked.

The Customs-collector shall take charge of all goods discharged under clause (a) of this section, and otherwise proceed in relation thereto as provided in section 83 and 88.

A public body or company at whose landing-place or wharf any goods are discharged under clause (b) of this section shall not permit the same to be removed without an order in writing from the Customs-collector.

Power to permit immediate discharge.
Entry for home consumption or warehousing.

86. [The owner of any goods shall, after the delivery of the manifest by the master of the vessel in which they are imported, make entry of the goods for home consumption or wareshousing by delivering to the Customs-collector a bill of entry thereof with such number of copies, in such form and containing such particulars, in addition to the particulars specified in section 29, as may, from time to time, be prescribed by the chief Customs-officer]

The particulars of such entry shall correspond with the particulars given of the same goods in the manifest of the ship.

 
Assessment of dutiable goods.
87. On the delivery of such bill the duty (if any) leviable on such goods shall be assessed and the owner of such goods may then proceed to clear the same for home-consumption, or warehouse them, subject to the provisions hereinafter contained.
 
Procedure in case of goods not cleared or warehoused within four months after entry of vessel.

88. If any goods are not entered and cleared for home-consumption, or warehoused, within four months from the date of entry of vessel, such goods may, after due notice to the owner, if his address can be ascertained, and in the local official Gazette be sold by public auction, and the proceeds thereof shall be applied, first to the payment of freight, primage and general average, if the goods are held by the Customs-collector subject to such charges under notice given under section 83,84,85; next to the payment of the duties which would be leviable on such goods if they were then cleared for home-consumption, and next to the payment of the other charges ( if any) payable to the Customs-collector in respect of the same.

The surplus, if any, shall be paid to the owner of the goods, on his application be made within one year from the sale of the goods, or that sufficient cause be shown for not making it within such period.

 
 
If any goods of which the Customs-collector has taken charge under section 83 84 or 85 be of a perishable nature, the Customs-collector may at any time direct the sale thereof, and shall apply the proceeds in like manner:
Power to direct sale of perishable goods.
 

Provided that, where any goods liable to be sold under this section are arms, ammunition or military stores, they may be sold or otherwise disposed of at such place (whether within or without [India]), and in such manner as [the Chief Customs-authority may, with the concurrence of the [Central Government], direct:

Provided also, that nothing in this section shall authorize the removal for home consumption of any dutiable goods without payment of duties of customs thereon.

Proviso.
 

CHAPTER X

OF CLEARANCE OF GOODS FOR HOME CONSUMPTION

 
 
89. When the owner of any goods entered for home consumption, and (if such goods be liable to duty) assessed under section 87, has paid the import-duty (if any) assessed on such goods and any charges payable under this Act in respect of the same, the Customs-officer may make an order clearing the same; and such order shall be sufficient authority for the removal of such goods by the owner.
Clearance for home consumption.
 

CHAPTER XI

WAREHOUSING

Of the admission of goods into a warehouse

 
 
90. When any dutiable goods have been entered for warehousing and assessed under section 87, the owner of such goods may apply for leave to deposit the same in any warehouse appointed or licensed under this Act.
Application to ware-house.
 

91. Every such application shall be in writing signed by the applicant, and shall be in such form as is from time to time prescribed by the chief Customs- authority.

Form of application.
 

92. When any such application has been made in respect of any goods, the owner of the goods to which it relates shall execute a bond, blinding himself, in a penalty of twice the amount of duty assessed under section 87 on such goods,-

(a) to observe all rules prescribed by this Act in respect of such goods;

(b) to pay on demand, all duties, rent and charges claimable on account of such goods under this Act, together with interest on the same from the date of demand at such rate not exceeding six per cent. per annum as is for the time being fixed by the Chief Customs-authority; and

(c) to discharge all penalties incurred for violation of the provisions of this Act in respect of such goods.

Warehousing bond.
Form of bond.

Every such bond shall be in the form marked A hereto annexed, or, when such form is inapplicable or insufficient, in such other form as is from time to time prescribed by the chief Customs-authority,

and shall relate to the cargo or portion of the cargo of one vessel only.

 
Forwarding of goods to warehouse.

93. When the provisions of section 91 and 92 have been complied with in respect of any goods, such goods shall be forwarded in charge of an officer of Customs to the warehouse in which they are to be deposited.

A pass shall be sent with the goods specifying the name of the importing vessel and of the bonder, and the warehouse or place in the warehouse wherein they are to be deposited.

 
Receipt of goods at warehouse.

94. On receipt of the goods, the pass shall be examined by the warehouse-keeper, and shall be returned to the Customs-collector.

No package, butt, cask or hogshead shall be admitted into any warehouse unless it bear the marks and number specified in and otherwise correspond with, the pass for its admission.

If the goods be found to correspond with the pass, the warehouse unless it bear the marks and number specified in, and otherwise correspond with the pass for its admission.

If the goods be found to correspond with the pass, the warehouse-keeper shall certify to that effect on the pass, and the warehousing of such goods shall be deemed to have been completed.

if the goods do not so correspond the fact shall be reported by the warehouse-keeper for the order of the Customs-collector, and the goods shall either be returned to the custom-hose in charge of an officer of Customs, or kept in deposit pending such orders, as the warehouse-keeper deems most convenient.

If the quantity or value of any goods has been erroneously stated in the bill of entry the error may be rectified at any time before the warehousing of the goods is completed, and not subsequently.

 
 

95. Except as provided in section 100, all goods shall be warehoused in the packages, butts, casks or hogsheads in which they have been imported.

Goods how warehoused.
 
96. Whenever any goods are lodged in a public warehouse or a licensed private warehouse, the warehouse-keeper, or, in the case of the Bengal Bonded Warehouse Association, the Secretary of the said association, shall deliver a warrant signed by him as such to the person lodging the goods.
Warrant to be given when goods are warehoused.
 

Such warrant shall be in the form B hereto annexed, and shall be transferable by endorsement; and the endorsee shall be entitled to receive the goods specified in such warrants on the same terms as those on which the person who originally lodged the goods would have been entitled to receive the same.

The [Chief Customs-authority) may, by notification in the *** Official Gazette, exempt salt and salted fish from the operation of this section, and may in like manner cancel such exemption.

Form of warrant.
 

Rules relating to goods in a warehouse

97. The Customs-collector or any officer deputed by him for the purpose, shall have access to any private warehouse licensed under this Act.

Access of Customs-officer to private warehouse.
 

98. The Customs-collector may at any time by order in writing direct that any goods or packages lodged in any warehouse shall be opened, weighed or otherwise examined; and after any goods have been so opened or examined, may cause the same to be sealed or marked in such manner as he thinks fit.

When any goods have been so sealed and marked after examination, they shall not be again opened without the permission of the Customs-collector; and when any such goods have been opened with such permission, the packages shall, if he thinks fit, be again sealed or marked as before.

power to cause packages lodged in warehouse to be opened and examined.
 

Any owner of goods lodged in warehouse shall, at any time within the hours of business, have access to his goods in presence of an officer of Customs, and an officer of Customs shall, upon application for the purpose being made in writing to the customs-collector, be deputed to accompany such owner.

When an officer of Customs is specially employed to accompany such owner, a sum sufficient to meet the expense thereby incurred shall, if the Customs-collector so require, be paid by such owner to the Customs-collector, and such sum shall, if the Customs-collector so direct, be paid in advance.

Access of owners to warehoused goods.
Owner's power to deal with warehoused goods

100. With the sanction of the Customs-collector, and after such notice, given and under such rules and conditions as the chief Customs-authority from time to time prescribes, any owner of goods may, either before or after warehousing the same, -

(a) sort, separate, pack and repack the goods, and make such alterations therein as may be necessary for the preservation, sale, shipment or disposal thereof (such goods to be repacked in the packages in which they were imported, or in such other packages as the customs-collector permits);

(b) fill up any casks of wine, spirit or beer from any casks of the same secured in the same warehouse;

(c) mix any wines or spirit of the same sort secured in the same warehouse, erasing from the cask all import-brands, unless the whole of the wine or spirit so mixed be of the same brand;

(d) bottle-off wine or spirit from any casks;

(e) take such samples of goods as may be allowed by the Customs-collector with or without entry for home consumption, and as may eventually become payable on a deficiency of the original quantity.

After any such goods have been so separated and repacked in proper of approved packages, the customs-collector may, at the request of the owner of such goods, cause or permit any refuse, damaged or surplus goods remaining after such separation or repacking (or, at the like request, any goods which may not be worth the duty) to be destroyed, and may remit the duty payable thereon.

 
Manufacture of goods in bonded ware-houses

100A. (1) With the sanction of the Customs-collector, and after such notice given and under such rules as the Chief Customs-authority from time to time prescribes, any owner of goods may, after warehousing the same-

(a) carry on any manufacturing process in the warehouse in relation to such goods;

9b) blend the goods or make any other alteration therein for any purpose whatsoever.

(2) Without prejudice to the generality of the power conferred by sub-section (1), the rules which the Chief customs-authority may prescribe under that sub-section may provide for all or any of the following matters, namely-

(a) the condition relating to the storage duty-paid and other goods in the warehouse for the purpose of carrying on therein any operations permissible under sub-section (1);

(b) the supervision by officers of Customs over such operations and the payment of fees for such supervision;

(c) the security to be furnished for the due observance of any rules and conditions prescribed under this section.

(3) After any operations permissible under this section have been carried out in the warehouse and the warehoused goods repacked in proper or approved packages, the Customs-collector may, at the request of the owner of such goods, cause or permit any refuse, damaged or surplus goods remaining after the completion of such operations or repacking (or, at the like request, any goods which may not be worth the duty) to be destroyed and may remit the duty payable there-on.

(4) The Central Government may, by notification in the Official Gazette, exempt any goods manufactured, blended or otherwise altered in a warehouse, when cleared for home consumption from the whole or any part of the duties leviable thereon.

 
 

101. If goods be lodged in a public warehouse, the owner shall pay monthly, on receiving a bill or written demand for the same from the Customs-collector or other officer deputed by him in that behalf, rent and warehouse dues at such rates as the [Chief Customs Officer] may fix.

A table of the rates of rent and warehouse-dues so fixed shall be placed in a conspicuous part of such warehouse.

If any bill for rent or warehouse-dues presented under this section is not discharged within ten days from the date of presentation, the Customs-collector may, in the discharge of such demand (any transfer or assignment of the goods notwithstanding) cause to be sold by public auction, after due notice in the [Official Gazette], such sufficient portion of the goods as he may select of which the sale was ordered, and shall then pay over the surplus (if any0 to the owner of the goods:

Provided that the application for such surplus be made within one year from the date of the sale of the goods, or that sufficient cause be shown for not making it within such period.

Payment of rent and warehouse dues.
Goods not to be taken out of warehouse, except as provided by this Act.
102. No warehoused goods shall be taken out of any warehouse, except on clearance for home consumption or shipment, or for removal to another warehouse, or as otherwise provided by this Act.
 
Period for which goods may remain warehoused under bond.

103. Any goods warehoused may be left in the warehouse in which they are deposited, or in any warehouse to which they may in manner hereinafter provided be removed, till the expiry of three years after the date of the bond executed in relation to such goods under section 92. The owner of an goods remaining in a warehouse on the expiry of such period shall clear the same for home consumption or shipment in manner hereinafter provided:

 
Goods in private warehouse on cancellation of license
provided that when the license for any private warehouse is cancelled, and the Customs-collector gives notice of such casement too the owner of any goods deposited in such warehouse, such owner shall in manner hereinafter provided, and within seven days from the date on which such notice is given, remove such goods to another warehouse or clear them for home consumption or shipment.
 
Power to remove goods from one warehouse to another in same port.

104. Any owner of goods warehoused under this Act may, at any time within three years from the date of the bond executed in respect of such goods under section 92, and with the permission of the chief Customs-officer, and on such conditions and after giving such security (if any) as such officer directs, remove goods from one warehouse to another warehouse in the same port.

When any owner desire so to remove any goods, he shall apply for permission to do so in such form as the [Chief Customs-officer] from time to time prescribes.

 
Power to remove goods from one port to another.

105. Any owner of goods warehoused at any warehousing port may, from time to time, within the said period of three years, remove the same by sea or by inland carriage, in order to be re-warehoused at any other warehousing port.

 
 
When any owner desires so to remove any goods for such purpose, he shall apply to the chief Customs-officer, stating the particulars of the goods to be removed, and the name of the port to which it is intended that they shall be removed, together with such other particulars, and in such manner and form, as the [Chief Customs-officer] from time to time prescribes.
Procedure
 

106. When permission is granted for the removal of any goods from one warehousing port to another under section 105, an account containing the particulars thereof shall be transmitted by the proper officer of the port of removal to the proper officer of the port of destination;

Transmission of account of goods to officers at port of destination.
 

and the person requiring the removal shall before such removal enter into a bond, with one sufficient surety, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the port of destination within such time, as the [Chief Customs-officer] directs.

Such bond may be taken by the proper officer either at the port of removal or at the port of destination, as best suits the convenience of the owner.

If such bond is taken at the port of destination, a certificate thereof, signed by the proper officer of such port, shall at the time of the removal of such goods, be produced to the proper officer at the port of removal; and such bond shall not be discharged unless such goods are produced to the proper officer, and duly re-warehoused at the port of destination with in the time allowed for such removal, or are otherwise accounted for to the satisfaction of such officer; nor until the full duty due upon any deficiency of such goods, not so accounted for, has been paid.

Bond for due arrival and re warehousing.
 
107. The [Chief Customs-officer] may permit any person desirous of removing warehoused goods to enter into a general bond, with such sureties, in such amount, and under such conditions, as the [Chief Customs-officer] approves for the removal from time to time, of any goods from one warehouse to another, either in the same or in a different port, and for the due arrival and re warehousing of such goods at the port of destination within such time as such [officer] directs.
Remover may enter into a general bond.
 
108. Upon the arrival of warehoused goods at the port of destination, they shall be entered and warehoused in like manner as goods are entered and warehoused on the first importation thereof , and under the laws and rules, in so far as such laws and rules are applicable, which regulate the entry and warehousing of such last-mentioned goods.
Goods on arrival at port of destination to be subject to same laws as goods on first importation.
Bond under section 92 to continue in force not withstanding removal
109. Every bond executed under section 92 in respect of any goods shall, unless the Chief Officer of Customs in any case deems a fresh bond to be necessary, continue in force, notwithstanding the subsequent removal of such goods to another warehouse or warehousing port.
 
Clearance of bonded goods for home consumption.

Clearance for home consumption or shipment

110. Any owner of goods warehoused may, at any time within three years from the date of the bond executed under section 92 in respect of such goods, clear such goods for home consumption by paying (a) the duty assessed on such goods under section 87, or where the duty on such goods is altered under the provisions hereinafter contained, such altered duty; and (b) all rent, penalties, interest and other charges payable to the Customs-collector in respect of such goods.

 
Clearance of same for shipment to foreign port.

111. Any owner of goods warehoused may, at any time within three years from the date of the bond executed under section 92 in respect of such goods clear such goods for shipment to a foreign port on payment of all rent, penalties interest, [export duties] and other charges payable as aforesaid and without payment of import duty on the same:

Provided that the [Central Government] may prohibit the shipment for exportation to any specified foreign port of warehoused goods in respect of which payment of drawback or transshipment has been prohibited under section 49 or 134 respectively.

 
Clearance of same for shipment as provisions etc., on vessels proceeding to foreign ports. 112. Provisions and stores warehoused at the time of importation may, within the said period of three years, be shipped without payment of duty for use on board of any vessels proceeding to a foreign port.  
Form of application for clearance of goods. 113. Application to clear goods from any warehouse for home consumption or for shipment shall be made in such form as the [Chief Customs-officer] from time to time prescribes.  
Application when to be made Such application shall ordinarily be made to the Customs-collector at least twenty-four hours before it is intended so to clear such goods.  
Reassessment of warehoused goods when damaged 114. If any goods upon which duties are leviable ad valorem or on a tariff valuation receive damage through unavoidable accident after they have been entered for warehousing and assessed under section 87, and before they are cleared for home consumption, they shall, if the owner so desires, be re-assessed for duty according to their actual value, and a new bond for the same may, at the option of the owner, be executed for the unexpired term of warehousing.  
  115. If after any goods entered for warehousing have been assessed under section 87, any alteration is made in the duty leviable upon such goods or in the tariff-valuation (if any) applicable thereto, such goods shall be re-assessed in accordance with [such alteration] Re-assessment on alteration of duty or tariff-valuation.
 

116. If it appear at the time of clearing any wine, spirit, beer or salt from any warehouse for home consumption that there exists a deficiency not otherwise accounted for to the satisfaction of the Customs-collector, an allowance on account of ullage and wastage shall be made in adjusting the duties thereon, as follows (namely):-

(a) upon wine, spirit and beer in cask to an extent not exceeding the rates specified below, or such other rates as may, from time to time, be prescribed in this behalf by the [Chief Customs-authority] and notified in the official Gazette:

For any time not exceeding                                      6 months, 2.5 per cent.
exceeding 6 months and not exceeding                 12    ,, ,, ,,   5    ,,  ,,
,,   ,,    ,,    12   ,,                ,,                          18    ,,    ,,   7.5  ,,      ,,
,,         ,,    18       ,,            ,,                            2 years      10   ,,     ,,
,,        ,,       2 years          ,,                              3 years      12   ,,     ,,

 (b) in the case of salt warehoused in a public warehouse only the amount actually cleared shall be charged with customs-duties:

(c) in the case of salt warehoused in a private warehouse, wastage shall be allowed at such rate as may be prescribed from time to time by the [Chief Customs-authority] and notified in the *** Official Gazette. 

Allowance in case of wine spirit, beer or salt.
 
117. When any wine, spirit, beer or salt lodged in a warehouse is found to be deficient at the time of the delivery there from, and such deficiency is proved to be due solely to ullage or wastage, the [Chief Customs-officer] may direct, in respect of any such article, that allowance be made in any special case for a rate of ullage or wastage exceeding that contemplated in section 116.
Further special allowance.

Of the forfeiture and discharge of the bond
If goods are improperly removed from warehouses or allowed to remain beyond time fixed, or lost or destroyed,

118. If any warehouses goods are removed from the warehouse in contravention of section 102 ; or

if any such goods have not been removed from the warehouse at the expiration of the time during which such goods are permitted by section 103 to remain in such warehouse; or

if any goods in respect of which a bond has been executed under section 92, and which have not been cleared for home consumption or shipment, or removed under this Act, are lost or destroyed otherwise than as provided in section 100 or as mentioned in section 122, or are not accounted for to the satisfaction of the Customs-collector; or

 
or taken as samples,
if any such goods have been taken under section 100 as samples without payment of duty,
 
Collector may demand duty, etc.
the Customs-collector may thereupon demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods, together with all rent, penalties, interest and other charges payable to the Customs-collector on account of the same.
 
Procedure on failure to pay duty, etc.

119. If any owner fails to pay any sum so demanded the Customs-collector may forthwith either proceed upon the bond executed under section 92, or cause such portion as he thinks fit of the goods (if any) in the warehouse on account of which the amount is due, to be detained with a view to the recovery of the demand;

and if the demand be not discharged within ten days from the date of such detention (due notice thereof being given to the owner); the goods so detained may be sold by public auction duly advertised in the '(Official Gazette).

The nett proceeds of any sale so made of goods so detained shall be written off upon the bond in discharge thereof to the amount received, and if any surplus be obtained from such sale, beyond the amount of the demand, such surplus shall be paid to the owner of the goods:

Provided that application for the same be made within one year from the sale, or that sufficient cause be shown for not making the application within such period.

No transfer or assignment of the goods shall prevent the Customs-collector from proceeding against such goods in the manner above provided, for any amount due thereon.

 
 

120. When any wherehoused goods are taken out of any warehouse, the Customs-collector shall cause the fact to be noted on the back of the bond.

Every note so made shall specify the quantity and description of such goods, the purposes for which they have been removed, the date of removal, the name of the person removing them, the number and date of the shipping bill under which they have been taken away if removed for exportation by sea, or of the bill of entry if removed for home consumption, and the amount of duty paid (if any).

Noting removal of goods.
 
121. A register shall be kept of all bonds entered into for customs-duties on warehoused goods, and entry shall be made in such register of all particulars required by section 120 to be specified.
Register of bonds.
 
When such register shows that the whole of the goods covered by any bond have been cleared for home consumption or shipment, or otherwise duly accounted for, and when all amounts due on account of such goods have been paid, the Customs-collector shall cancel such bond as discharged in full, and shall on demand deliver it, so cancelled, to the person who has executed or who is entitled to receive it.
Cancellation and return of bonds.
Miscellaneous
 

122. If any goods in respect of which a bond has been executed under section 92 and which have not been cleared for home consumption are lost or destroyed by unavoidable accident or delay, the 'Chief Customs-officer) may in '(his) discretion remit the duties due thereon:

Provided that, if any such goods be so lost or destroyed in a private warehouse, notice thereof be given to the Customs-collector within forty-eight hours after the discovery of such loss or destruction.

Power to remit duties on warehoused goods lost or destroyed.
 
123. The warehouse-keeper in respect of goods lodged in a public warehouse, and the licensee in be responsible for their due reception therein and delivery therefrom, and for their safe custody while deposited therein, according to the quantity, weight or gauge reported by the Custom-house-officer who has assessed such goods, allowance being made, if necessary for ullage and wastage as provided in sections 116 and 117 :
Responsibility of warehouse-keeper.
 
Provided that no owner of goods shall be entitled to claim from the Customs-Collector, or from any keeper of a public warehouse, compensation for any loss or damage occurring to such goods while they are being passed into or out of such warehouse, or while they remain therein, unless it be proved that such loss or damage was occasioned by the wilful act or neglect of the warehouse-keeper or of an officer of Customs.
Compensation for loss or injury.
Public warehouse to be locked.
124. Every public warehouse shall be under the lock and key of a warehouse-keeper appointed by the Chief Officer of Customs.
Power to decide where goods may be deposited in public warehouse, and on what terms.
125. The '(Chief Customs-officer) may from time to time determine in what division of any public warehouse, and in what manner, and on what terms, any good may be deposited, and what sort of goods may be deposited in any such warehouse.
Expenses of carriage, packing, etc., to be borne by owners.
126. The expenses of carriage, packing and stowage of goods on their reception into or removal from a public warehouse shall, if paid by the Customs-collector or by the warehouse-keeper, be chargeable on the goods, and be defrayed by, and recoverable from, the owner, in the manner provided in section 119.
Bengal Bonded Warehouse Association.
127. All the provisions of this Act, relating to private warehouses, shall be applicable to the warehouses wherein the Bengal Bonded Warehouse Association receives bonded goods.
CHAPTER XII
TRANSHIPMENT
Power to permit transhipment without payment of duty.

128. In the ports of Calcutta, Madras, Bombay, Karwar * * *and such other ports as [the Chief Customs-authority] may from time to time, by notification in the [* * * Official Gazette) direct in this behalf, the Customs-collector may, on application by the owner of any goods imported into such port, and specially and distinctly manifested at the time of importation as for transhipment to some other customs or foreign port, grant leave to tranship the same without payment of the duty (if any) leviable at the port of transhipment, and without any security or bond for the due arrival and entry of the goods at the port of destination.

In any customs-port other than a port in which the preceding clause may for the time being be in force, preceding clause may for the time being be in force, the Customs-collector may, on application by the owner of any goods so imported and manifested, grant leave for transhipment without payment of the duty (if any) leviable at such port: Provided that, where the goods so transhipped are dutiable, and are to be removed to some other customs-port, the applicant shall enter into a bond, with such security as may be required of him, in a sum equal at least to the duty chargeable on such goods, for the due arrival and entry thereof at the port of destination within such time as such Customs-collector directs.

 
129. An officer of Customs shall, in every case, be deputed free of charge to superintendent the removal transhipped goods from vessel to vessel.
Superintendence of transhipment.
 

130. The power conferred on the Customs-collector by section 128 shall be exercised, and the transhipment shall be performed, subject to such rules as may from time to time be made by the (Chief Customs authority).

No rules made under this section shall come into force until after the expiry of such reasonable time from the date of the publication of the same as the (Chief Customs-authority) may in each case appoint in this behalf.

Subsidiary rules as to transhipment.
 
131. All goods transhipped under the second clause of section 128 for removal to a customs-port shall, on their arrival at such port, be entered in like manner as goods are entered on the first importation thereof and under the laws and rules, in so far as such laws and rules can be made applicable, which regulate the entry of such last-mentioned goods.
Entry and warehousing of goods transhipped under section 128, clause 2.
 

132. If two or more vessels belonging wholly or in part to the same owner be at any customs-port at the same time, any provisions and stores in use or ordinarily shipped for use on board may, at the discretion of the Customs-collector, be transhipped from one such vessel to any other such vessel without payment of import-duty.

Transhipment of provisions and stores from one vessel to another of another of same owner without payment of duty.
 
133. A transhipment - fee on any goods or class of goods transhipped under this Act may be levied at such rates, on each bale or package, or according to weight, measurement, quantity or number, and under such rules, as (the Chief Customs-authority) may, from time to time, by notification in the *** Official Gazette, prescribe for each port.
Lavy of transhipment-fee.
Power to prohibit transhipment.
134. The (Central Government) may, from time to time, by notification in the (Official Gazette), prohibit, at any specified port, or at all ports, the transhipment of any specified class of goods, generally or when destined for any specified ports, or prescribe any special mode of transhipping any specified class of goods.
 
No. goods to be transhipped except as provided.
135. Except as provided in this Act, no goods shall transhipped at any port or place in (India).
 
CHAPTER XIII
EXPORTATION OR SHIPMENT, AND RE-LANDING
No goods to be shipped, etc, till entry outwards vessel.

136. Except with the written permission of the Customs-collector, no goods other than passengers' baggage, or ballast urgently required for a vessel's safety, shall be shipped or water-borne to be shipped in any vessel in a customs-port until an order has been obtained under section 61 for entry outwards of such vessel.

When such order has been obtained, the export-cargo of such vessel may be shipped, subject to the provisions next hereinafter contained.

 
Clearance for shipment.

137. '* * * No goods, except passengers' baggage, shall be shipped or water-borne to be shipped for exportation, until -

(a) the owner has delivered to the customs-collector, or other proper officer, a shipping bill of such goods in duplicate, in such form and containing such particulars in addition to those specified in section 29 as may from time to time be prescribed by the '(Chief Customs-officer);

(b) such owner has paid the duties (if any) payable on such goods; and

(c) such bill has been passed by the Customs-collector:

"(Provided that the Chief Customs-officer may, in the case of any customs-port or wharf, by notification in the '(Official Gazette), and subject to such restrictions and conditions, if any, as he thinks fit, exempt goods or any specified goods or class of goods or any specified person or class of persons, from all or any of the provisions of this section.)

 
 

138. Before any warehoused goods or goods subject to excise-duties, or goods entitled to drawback of customs-duties on exportation, or goods exportable only under particular rules or restrictions, are permitted to be exported, the owner shall, if required so to do, give security by bond in such sum, not exceeding twice the duty leviable on such goods, as the Customs-collector directs, with one sufficient surety, that such goods shall be duly shipped, exported and landed at the place for which they are entered and landed at the place for which they are entered outwards, or shall be otherwise accounted for to the satisfaction of such officer.

Bond required in certain cases before exportation.
 

139. When goods are cleared for shipment on a shipping-bill presented after port-clearance has been granted, the Customs-collector may, if he thinks first levy, in addition to any duty to which such goods are ordinarily liable, a charge no exceeding -

(a) in the case of goods liable to duties on fixed tariff-valuations, one per cent. on the tariff-value;

(b) in the case of all other goods, one per cent. on the market-value.

Nothing in this section shall apply to any shipment of treasure or opium.

 Additional charge on goods cleared for shipment after port-clearance granted

140. If any goods mentioned in a shipping-bill manifest be not shipped, or be shipped and afterwards re-landed, the owner shall, before the expiration of five clear working days after the vessel on which such goods were intended to be shipped, or from which they were re-landed, has left the port, give information of such short-shipment or re-landing to the Customs-collector.

Upon an application being made to the Customs-collector any duty levied upon goods shipped and afterwards re-landed, shall be refunded to the person on whose behalf such duty was paid:

[Provided that no such refund shall be allowed unless a claim therefore is made within three months of the date on which the said vessel left the port.]

Notice of Non-shipment or re-landing and return of duty thereonz
 

141. If, after having cleared from any customs-port, any vessel, without having discharged her cargo, returns to such prost, or puts into any other customs-port, any owner of goods in such vessel, if the desires to land or transship the same or any portion thereof for re-export, may, with the consent of the master, apply to the Customs-collector in that behalf.

The Customs-collector, if he grant the application, shall thereupon spend an officer of Customs to watch the vessel, and to take charge of such goods during such re-landing or transhipment.

Such goods shall not be allowed to be transhipped or re-exported free of duty at the time of first export, unless they are lodged and remain, until the time of re-export, under the custody of an officer of Customs, in a place appointed by the Customs-collector, or are transhipped under such custody.

All expenses attending such custody shall be borne by the owner.

Goods relanded or transhipped from a vessel returning to port, or putting into another port.
Vessel turning port enter land under port-rules.

142. In either of the cases mentioned in section 141, the master of the vessel may enter such vessel inwards, and any owner of goods therein may, with the consent of the master, land the same under the rules herein contained for the importation of goods.

In every such case, any export-duty levied shall be refunded to, and any amount paid in drawback shall be recovered from, such owner.

 
Landing of cargo during repairs.

143. The Customs-collector may, on application by the master of any vessel which is obliged before completing her voyage to put into any customs-port for repairs, permit him to land the cargo, or any portion thereof, and to place it in the custody of an officer of Customs during such repairs, and to re-ship and export the same free of duty.

All expenses attending such custody shall be borne by the master.

 
 

CHAPTER XIV
SPIRIT

Exportation of Spirit under bond for excise-duty

 
Rules for removal of spirit from distillery, without payment of duty, for exportation.

144. The Chief Customs authority may from time to time make rules prescribing the condition on which spirit manufactured in [India] may be removed from any licensed distillery for exportation without payment of excise-duty.

The person so removing any such spirit shall execute a bond with one or more sureties, in the form marked C hereto annexed, or (when such form is inapplicable or insufficient) in such other form as the said Authority from time to time prescribes, conditioned that such duty shall be paid on all such spirit as is -

(a) not exported within four months from the date of the bond, or

(b) exported to a customs-port, unless [either] the payment of excise-duty as provided by this Chapter in respect thereof at the port of destination [or the delivery of the spirit into a warehouse appointed in his behalf by the [Chief Customs-authority] having authority at that port] is within six months from the date of the bond proved to the satisfaction of the proper officer.

The Chief Officer of customs of the port of exportation may, on sufficient cause shown, extend for a allowed for the exportation of any such spirit, or for the production of such proof that duty has been[so paid or the spirit so delivered].

 
  145. Spirit intended for exportation under bond for the excise-duty shall [except when provision is made by any enactment for the time being in force for its being intermediately deposited in a licensed ware-house] be taken from the distillery direct to the custom-house, under passes to be granted for that purpose by the officers of Excise. Spirit for export to be taken direct from distillery to custom-house under pass.
 

146. Spirit brought to the custom-house for exportation under bond for the excise-duty [may]; previous to shipment, be gauged and proved by an officer of Customs, and the quantity of spirit for which credit is to be given in the settlement of any bond [may] be determined in the same manner.

Gauging and proving of spirit.

 

 

147. Excise duty shall be recoverable previous to shipment upon the excess (if any) of the quantity of spirit passed from a distillery over the quantity ascertained by gauge and proof at the custom-house, less an allowance for ullage and wastage at such rates as are from time to time prescribed by the [Chief Customs-authority] and notified in the *** Official Gazette.

Duty to be recovered on any deficiency in a spirit under bond.
 II of 1882

148. [Notwithstanding anything in the Indian Tariff Act, 1882] spirit, exported under bond for excise-duty from any customs-port to any other customs-port, shall be charged at the port of importation with excise-duty at the ordinary rate to which spirit of the like kind and strength is liable at such port:

[Provided that the [Chief Customs-authority] may authorize the import of such spirit without the payment of that duty at the port of importation when the spirit is to be delivered into a warehouse appointed by the [Chief Customs-authority] in this behalf, and the excise-duty thereon is to be paid on the removal of the spirit from a warehouse so appointed]

Duty on spir exported under bond from Indian to another
Removal for local consumption of spirit intended for exportation.

149. Spirit brought to the custom-house [or to a warehouse licensed under any enactment for the excise-duty may, on payment of such duty, be removed for local consumption under passes to be granted for that purpose by the officers of Excise.

Credit for every such payment shall be given in discharge of the bond to which it relates.

 

Drawback of excise-duty on export of spirit

Drawback of excise-duty on spirit exported.

150. A drawback of excise-duty paid o on spirit manufactured in [India] and exported to any foreign port under the provisions of section 138, shall be allowed by the Customs-collector at the port of exportation: -

Provided that the exportation be made within one year from the date of payment of such excise-duty and that the spirit, when brought to the custom-house, be accompanied by a pass in which such payment is certified.

Such drawback shall be regulated by the strength and quantity of such spirit as ascertained by gauge and proof by an officer of Customs.

Miscellaneous.
Differential duty to be levied in certain cases

151. [notwithstanding anything in the Indian Tariff Act, 1882] if spirit manufactured in [India] upon which excise-dutyhas been paid is exported from one customs-port to another and the rate of local excise-duty at the port of importation is higher than that already paid upon such spirit a differential duty shall be charged thereon, at such rate [(not exceeding the difference between the two rates)] as the [State Government at such port may, by notification in the [Official Gazette], from time to time prescribe:

[Provided that the [Chief Customs-authority] may authorize the import of such spirit without the payment of the differential duty at the port of importation when the spirit is to be delivered into a warehouse appointed by the [Chief Customs-authority] in this behalf, and the differential duty is to be paid on the removal of the spirit from a warehouse so appointed].

 11 of 1882
  152. Rum-shrub, cordial and other such liquor prepared in a licensed distillery under the supervision of the surveyor or officer in charge of the distillery shall be charged with excise-duty under this Act according to the quantity of spirit used in its preparation as ascertained by such surveyor or officer.  Rum-shrub, etc., how charged with duty.
  The Provisions of this Act respecting spirit, except such as relate to gauge and proof, shall apply to such liquor. Provisions respecting spirit applied to such liquors.
   153. No drawback shall be allowed for any spirit on which duty has been paid, nor shall the duty due on any spirit under bond be remitted, unless the spirit is shipped from the customs-house, and in a vessel whereon an officer of Customs has been appointed to superintend the receipt of export-cargo.  Conditions of drawback and remission of duty on spirit.
 

154. No spirit shipped for exportation shall be re-landed without a special pass from an officer of Excise, in addition to any permission of an officer of Customs which may be required by the law for the time being in force.

Re-landing of spirit shiped.
  155. [When by any law for the time being in force, a special duty is imposed on denatured spirit, [the Central Government] may * * * make rules for ascertaining and determining what spirit imported into [India] shall be deemed to be denatured spirit for the purposes of such law and for causing such spirit to be denatured, if necessary [by officers of Government] at the expense of the person importing the same, before the customs-duties leviable thereon are levied.]
Power to make rules for ascertaining that imported spirit has been rendered unfit for human consumption
Decision where no rules, or their applicability disputed In the absence of any such rules, or if any dispute arises as to their applicability the Chief Customs-officer shall decide what spirit is subject only to the said special duty, and such decision shall be final.  
 

CHAPTER XV

COASTING-TRADE

 
Chapter VII, IX, X, and part of XIII inapplicable to sells coasting trade 156. Except as hereinafter provide, nothing in Chapter VII, `IX, X and section 136, 139, 141 to 143 inclusive, of this Act, shall apply to coasting-vessels or to goods imported or exported in such vessels.  
Power to regulate coasting trade

157. [The Central Government] may, from time to time, make rules consistent with the provisions of this Chapter -

(a) extending any provision of the Chapters and sections mentioned in section 156, with or without modification, to any coasting-vessels or to any goods imported or exported in such vessels;

(b) exempting any such vessels or goods from any of the other provision of this Act except those contained in this Chapter;

(c) Prescribing the conditions on which goods, or any specified class of goods, may be (1) carried in a coasting-vessel, whether shipped at a foreign port, or at a customs-port, or at a place declared under section 12 to be a port; (2) shipped in a coasting-vessel before all dutiable goods and goods brought in such vessel from a foreign port have been unladen;

(d) Prohibition the conveyance of any specified class of goods generally or to or between specified ports in a coasting-vessel.

 
Coasting-vessels deliver manifest and obtain port clearance before leaving port of lading.

158. Before any coasting-vessel departs from the port of lading, or, when there are more ports of lading than one, the first port of lading, the master shall fill in, sign and deliver to the Customs-collector a manifest in duplicate containing a true specification of all goods to be carried in such bessel, in such form, and accompanied by such shipping-bills or other documents as may from time to time be prescribed by the Chief Customs-authority.

If the Customs-collector sees no objection to the departure of the vessel, he shall retain the duplicate and return the original manifest, dated and signed by him, together with its accompaniments; and such manifest shall be the port -clearance of the vessel unless, under the general orders of the Chief Customs-authority, a separate port-clearance be prescribed.

 
 

159. Within twenty-four hours after the arrival of any coasting-vessel at any customs-port, whether intermediate or final, and before any goods are there dischanged the manifest together with the other documents referred to insection 158, shall be delivered to the Customs-collector, who shall note on the manifest the date of delivery.

If the vessel has touched at any foreign port between such port of arrival and her last preceding customs-port of departure, the master shall append to the manifest a declaration to that effect,, and shall also indicate on the manifest the portions (if any) of the cargo therein described which have been discharged, and subjoin thereto a true specification of all goods shipped at such port.

If the customs-port of arrival be an intermediate port, and a portion only of the cargo is to be discharged thereat, the master shall likewise so deliver an extract from the manifest signed by him, relating to such portion, and the Customs-collector shall, after verifying such extract, return to him the original manifest and all documents accompanying it except those relating to such portion.

If any case the cargo actually on board any costing-vessel on her arrival at any customs-port does not owing to short-shipment, re-landing or other cause, correspond with the specification thereof in the manifest returned to the master under the second clause of section 158, such master shall before delivery of such manifest under this section, note thereon the particulars of the difference.

The Customs-collector, when satisfied with the manifest and other documents, shall grant an order to break bulk.

Delivery of manifest, etc, on arrival
 

160. Before any coasting-vessel departs from any customs-port at which she has touched during her voyage, the master shall re-deliver the original manifest to the Customs-collector, after indicating thereon the portions (if any) of the cargo therein described which have been discharged, and subjoining there to a true specification of all goods shipped at such port. He shall also deliver a duplicate, signed by him, of the specification so subjoined.

If the Customs-collector sees no objection to the departure of the vessel, he shall proceed as prescribed in the second clause of section 158.

Departure from intermediate port.
  161.The Customs-collector may, for sufficient reason, refuse port-clearance to any coasting-vessel declared to be bound to, or about to touch at, any customs-port, unless the owner or master gives a bond, with such security as the Customs-collector deems sufficient, for the production to the Customs-collector of a certificate from the proper officer of the port to which such vessel is said to be bound, of her arrival at such port within a reasonable time to be prescribed in each case by the Customs-collector. Power to require bond before port clearance is granted.
Discharge of cargo.

162. When permission has been granted by the Customs-collector for the discharge of cargo from any coasting-vessel-

(a) if the vessel has not touched at any intermediate foreign port in the course of her voyage, and has not on board any dutiable goods, the cargo may be forthwith landed and removed by the owner, without entry thereof at the customs-house and clearance for home consumption, but subject to such general check and control as the [Chief Customs-officer] may from time to time by rules prescribe;

(b) If the vessel has so touched at any such port or has on board any such goods, such vessel shall be subject to all the provisions of chapter VII of this Act relating to vessel arriving and such goods, and until such goods have been duly discharged all other goods on board shall be subject to the provisions of Chapter IX of this Act relating to goods imported.

 
Goods on coasting-vessel, if excisable, not to be unladen of without permission 163. If any of goods on board of any coasting vessel be subject to any excise-duty, they shall not be unladen without the permission of the proper officer of Excise.  
Grant and revocation of general pass.

164. Notwithstanding anything hereinbefore contained, [the Chief Customs-officer may grant or] authorize the Customs-collector to grant a general pass on any conditions which [the Chief Customs-officer] thinks expedient, for the lading and clearance, and for the entry and unlading, of any coasting steam-vessel at any ports of despatch or destination, or at any intermediate ports at which she touches for the purpose of receiving goods or passengers.

Such pass shall be valid throughout [India] or for such ports only as may be specified therein.

Any such general pass may be revoked by order of [the Chief Customs-officer] by whom the grant thereof [was made or authorized], by notice in writing under the hand of [the chief Customs-officer], delivered to the master or to the owner of such steam-vessel, or to any of the crew on board.

 
 

165. The Chief Customs-authority may direct that the master of any coasting-vessel which is square-rigged or propelled by steam shall keep, or cause to be kept, a cargo-book, stating the name of the master the vessel, the port to which she belongs and the port to which on each voyage she is bound.

At every port of landing such master shall enter, or cause to be entered, in such book the name of such port and an account of all goods there taken on board of such vessel, with a description of the packages, and the quantities and descriptions of the goods, contained therein or stowed loose, an the names of the respective shippers and consignees so far as such particulars are known to him.

At every port of discharge of any such goods such master shall enter, or cause to be entered, in such book the respective respective days on which such goods or any of them are delivered out of such vessel.

The respective times of departure from every port of lading, and of arrival at every port of discharge, shall in like manner be duly entered.

Every such master shall, on demand, produce his cargo-book for the inspection of any officer of customs, and such officer shall be at liberty to make any note or remark therein.

The Chief Customs-authority may, in the case of any vessel the master whereof has been directed to keep a cargo-book under this section, dispense with the manifest required under sections 158, 159 and 160.

Rules respecting cargo-books to be kept by masters of coasting-vessels.
 

166. Any duly empowered officer of Customs may go on board of any coasting-vessel in any port or place in [India], and may at any period of a voyage search any such vessel and examine al goods on board, and all goods then landing or unlading, and may demand the production of any document which ought to be on board of any such vessel.

The Customs-collector may further require that any such document belonging to any coasting-vessel then in port shall be brought to him for inspection.

Power to board and examine coasting-vessels.
 

CHAPTER XVI

OFFENCES AND PENALTIES

 
Punishments for offences.
167. The offences mentioned in the first column of the following schedule shall be punishable to the extent mentioned in the third column of the same with reference to such offences respectively: -
 

 

Offences
Section of this Act to which offence has reference
Penalties
1. Contravening any rule made under this Act [for the contravention of which no specific penalty is prescribed],
General
Penalty not exceeding five hundred rupees.
2. If any goods be landed or shipped, or if an attempt be made to land or ship any goods; or,
if any goods be brought into any ay, river, creek or arm of the sea, for the purpose of being landed or shipped;
at any port or place which at the date of such landing shipment, attempt or bringing, is not a port for the landing and shipment of goods,
II
Such goods shall be liable to confiscation.

3. If any person ship or land goods, or aid in the shipment or landing of goods, or knowingly keep or conceal, or knowingly permit or procure to be kept or concealed, any goods shipped or landed or intended to be shipped or landed contrary to the provisions of this Act; or

if any person be found to have been on board of any vessel liable to confiscation on account of the commission of an offence under [No.4] of this section, while such vessel is within any bay, river, creek or arm of the sea which is not a port for the [shipment and landing] of goods,

II
Such person shall be liable to a penalty not exceeding one thousand rupees.

3A. If any part of the cargo of a vessel is thrown over-board or is staved or destroyed so as to prevent its examination or lawful seizure by any officer of customs or other person duly employed for the prevention of smuggling -

(a) while the vessel is within the Indian customs waters; or

(b) where the vessel having been properly summoned while within such waters to bring-to by any ship in the service of the Central Government, fails to do so and chase is given, at any time during the chase,

General
Such vessel shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees]

4. If any vessel which has been within the limits of any port in India or within the Indian customs waters, with cargo on board, be afterwards found elsewhere in such waters or in any port, bay, river, creek or arm of the sea in the India,

(i) light or in ballast; or
(ii) with any part of such cargo missing, and the master of the vessel is unable to give due account of how the vessel came to be light or in ballast, or of the missing cargo,

11 and General
Such vessel shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.]

5. If any goods are put, without the authority of the proper officer of Customs, on board of any tug-steamer or pilor-vessel from any sea-going vessel inward-bound; or

If any goods are put, without such authority, our of any tug-steamer or pilot-vessel for the purpose of being put on board of any such vessel outward-bound ; or

if any goods on which drawback has been granted are put, without such authority, on board of any tug-steamer or pilor-vessel for the purpose of being re-landed,

11
such goods shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees].
6. If any vessel arriving at, or departing from, any customs-port fails, when so required under section 17, to bring-to at any such station as has been appointed by the [Chief Customs-officer] for the boarding or landing of an officer of Customs,
17
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.

7. If any vessel arriving at any customs-port, after having come to its proper place of mooring or unlading, removes from such place, except with the authority of the Conservator,

obtain in accordance with the provisions of the Indian Ports Act, 1875, or other lawful authority, to some other place of mooring or unlading; or

if any vessel not brought into port by a pilor be not anchored or moored in accordance with any direction of the [Chief Customs-officer] under section 17,

17

 

The master of such vessel shall be liable to a penalty not exceeding five hundred rupees, and the vessel, if not entered, shall not be allowed to enter until the penalty is paid.

8. If any goods, the importation or exportation of which is for the time being prohibited or restricted by or under chapter IV of this Act, be imported into or exported from [India] contrary to such prohibition or restriction; or

if any attempt be made so to import or export any such goods; or

if any such goods be found in any package produced to any officer of Customs as containing no such goods; or

if any such goods, or any dutiable goods, be found either before or after landing or shipment to have been concealed in any manner on board of any vessel within the limits of any port in [India]; or

if any goods, the exportation of which is prohibited or restricted as aforesaid, be brought to any wharf in order to be pure on board of any vessel for exportation contrary to such prohibition or restriction,

18 & 19

such goods shall be liable to confiscation; and

any person concerned in any such offence shall be liable to a penalty not exceeding three times the value of the goods, or not exceeding one thousand rupees.

9. If upon an application to pass any goods through the custom-house, any person not being the owner of such goods, and not having proper and sufficient authority from the owner, subscribes or attests any document relating to any goods on behalf of such owner,
General
such person shall be liable to a penalty not exceeding one thousand rupees.
10. If any goods, on the entry of which for re-export drawback has been paid, are not duly exported, or are unshipped or re-landed at any customs-port (not having been duly re-landed or discharged under the provisions of this Act),
42 & 43
such goods, together with any vessel used in so unshipping or re-landing them, shall be liable to confiscation; and the master of the vessel from which such goods are so unshipped or re-landed, and any person by whom or by whose orders or means such goods are so unshipped or re-landed, or who aids or is concerned in such unshipping or re-landing, shall be liable to a penalty not exceeding three times the value of such goods, or not exceeding one thousand rupees.
10A. If a claim for drawback in respect of any goods is made in contravention of section 43-B or any rules made thereunder,
43B
such goods shall be liable to confiscation;
11. If any wine, spirit, provisions or stores be not laden on board of the vessel on board of which they should under the provisions of section 45, 46, 47 or 48, be laden, or be unladen from such vessel without the permission of the proper officer of Customs,
44 to 48
such wine, spirit, provisions or stores shall be liable to confiscation.
12. If any goods be entered for drawback, which are of less value than the amount of the drawback claimed,
50
such goods shall be liable to confiscation.
12A. If a vessel constructed, adapted, altered or fitted for the purpose of concealing goods, enters or is within the limits of any port in Indian customs waters,
52A
such vessel shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.
13. If, any river or port wherein a place has been fixed under section 53 by the [Chief Customs-authority], any vessel arriving passes beyond such place, before delivery of a manifest to the pilot, officer of customs, or other person duly authorized to receive the same,
53
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.
14. If the master of any vessel arriving, which remains outside or below any place so fixed, wilfully omits, for the space of twenty-four hours after anchoring, to deliver a manifest as require by this Act,
53
such master shall be liable to a penalty not exceeding one thousand rupees.
15. If, after any vessel arriving has entered any customs-port in which a place has not been fixed under section 53, the master of such vessel wilfully omits, for the space of twenty-four hours after anchoring, to deliver a manifest as required by this Act,
54
such master shall be liable to a penalty not exceeding one thousand rupees.

16. If any manifest delivered under section 53, 54, 60, 63 or 66 is not singed by the person delivering the same and is not in the form or does not contain the particulars required by section 55 or 63, as the case may be, in so far as such particulars are applicable to the ship, cargo and voyage ; or

if any manifest so delivered does not contain a specification true to the best of such person's knowledge of all goods imported or to be exported in such vessel,

55 & 63
the person delivering such manifest shall be liable to a penalty not exceeding one thousand rupees.

17. If any goods entered in the import-manifest of a vessel are not found on board of the vessel; or

If the quantity so found is short, any if such deficiency is not accounted for to the satisfaction or the officer in charge of the custom-house

55 to 64
the master of such vessel shall be liable to a penalty not exceeding twice the amount of duty chargeable on the missing or deficient goods into they be dutiable and the duty leviable thereon can be ascertained or otherwise to a penalty not exceeding five hundred rupees for every missing or deficient package or separate article.
18. If any person required by this Act to receive a manifest from any master of a vessel, refuses so to do, or fails to countersign the same or to enter thereon the particulars referred to in section 56.
53, 54 & 56
such person shall be liable to a penalty not exceeding five hundred rupees.
19. If bulk be broken in any vessel previous to the grand by the customs-collector of an order for entry in wards or a special pass permitting bulk to be broken,
57 & 59
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.

20. If any bill-of-loading or copy required under section 58is false and the master is unable to satisfy the Customs-collector that he was not aware of the fact; or if any such bill or copy has been altered with fraudulent intend; or

If the goods mentioned in any such bill or copy have not been bonafide shipped as shown therein; or

if any such bill-of-lading or any bill-of lading of which a copy is delivered, has not been made previously to the departure of the vessel from the place where the goods referred to in such bill-of-lading were shipped; or

if any part of the cargo has been staved, destroyed or thrown over-board; or if any package has been opened and such part of the cargo or such package be not accounted for to the satisfaction of the Customs-collector,

58

the master of the vessel shall be liable to a penalty not exceeding one thousand rupees.

 

 

 

21. If any master of a vessel attempts to depart without a port-clearance,
62
such master shall be liable to a penalty not exceeding five hundred rupees.
22. If any vessel actually departus without a port clearance,
62
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.
23. If any pilor takes charge of any vessel proceeding to sea, notwithstanding that the master of such vessel does not produce a port-clearance,
62
such pillor, on conviction before a Magistrate, shall be liable to fine not exceeding one thousand rupees.
24. If any master of a vessel refuses to receive on board an officer of Customs deputed under section 67,
68
such master shall be liable to a penalty not exceeding five hundred rupees for each day during which such officer is not received on board; and the vessel if not entered shall not be allowed to enter until such penalty is paid.
25. If any master of a vessel refuses to receive on board one servant of such officer, or to provide such officer such officer and servant with suitable shelter and accommodation, and with a due allowance of fresh water, and with the means of cooking on board.
68
such master shall, in each such case, be liable to a penalty not exceeding five hundred rupees.

26. If any master of a vessel refuses to allow such vessel, or any box, place or closed receptacle in such vessel, to be searched when so required by an officer of Customs bearing a written order to search; or

if an officer of customs places any lock, mark or seal upon any goods in a vessel, and such lock, mark or seal is wilfully opened, altered or broken, before due delivery of such goods; or

if any such goods are secretly conveyed away; or

if any hatchway or entrance to the hold of a vessel, after having been fast ended down by an officer of customs, is opened without his permission,

69
the master of such vessel shall be liable, upon conviction before a Magistrate, to a fine not exceeding one thousand rupees.
27. If the master of any vessel laid up by the withdrawal of the officer of Customs shall, before application is made by him for an officer of Customs to superintend the receipt of cargo, cause or suffer to be put on board of such vessel any goods whatever, in contravention of section 70.
70

such master shall be liable to a penalty not exceeding one thousand rupees, and the goods, if protected by a pass, shall be liable to be re-landed for examination at the expense of the vessel, and, if not protected by a pass, shall be liable to confiscation.

28. If any master of a vessel, in any case other than that provided for by No. 27, causes or suffers any goods to be discharged, shipped or water-borne contrary to any of the provisions of section 70, 72 or 75.
70, 72 and 75
such master shall be liable to a penalty not exceeding one thousand rupees; and all goods so discharged, shipped or water-borne shall be liable to confiscation.

29. If, when a boat note is required by section 76 any goods water-borne for the purpose of being landed from any vessel, and warehoused or passed for importation, or of being shipped for exportation, be found without such note; or

if any goods are found on board any boat in excess of such boat-note, whether such goods are intended to be landed from, or to be shipped on board of, any vessel,

76
such goods shall be liable to confiscation; and the person by whose authority the goods are being, landed or shipped and the person in charge of the boat, shall each be liable to a penalty not exceeding twice the amount of duty (if any) leviable on the said goods.
30. If any person refuses to receive, or fails to sign or to note the prescribed particulars upon, any boat-note as required by section 76, or if any master or officer of a vessel receiving the same fails to deliver it when required so to do by any officer of Customs authorized to make such requisition,
76
such person master or officer shall be liable to a penalty not exceeding five hundred rupees.

31. If any goods are, without permission, shipped or water-borne to be shipped, or are landed, except from or at a wharf or other place duly appointed for the purpose; or

if any goods water-borne for the purpose of being landed or shipped are not landed or shipped without unnecessary delay; or

if the boat containing such goods be found out of the proper track between the vessel and the wharf or other proper place of landing or shipping and such deviation be not accounted for to the satisfaction of the Customs-collector; or

if an goods are transhipped contrary to the provisions of section 78,

77

 

 

 

78

such goods shall be liable to confiscation; and the person by whose authority the goods are shipped, landed, water borne or transhipped, and the person in charge of the vessel employed in conveiying them, shall each be liable to a penalty not exceeding twice- the amount of the duty (if any) leviable on such goods.
32. If after the issue of a notification under section 79 with regard to any port, any goods are found within the limits of such port on board of any boat not duly licensed and registered,
79
such goods unless they are covered by a special permits, from the customs-collector, shall be liable to confiscation, and the owner or the person in charge of the boat shall be liable to a penalty not exceeding one hundred rupees
33. If any master of vessel discharges or suffers to be discharged any goods not duly entered in the manifest of such vessel,
55 & 82
such master shall be liable to a penalty not exceeding one thousand rupees.
34. If any goods are found concealed in any place, box or closed receptacle in any vessel, and are not duly accounted for to the satisfaction of the officer in charge of the custom-house,
General
such goods shall be liable to confiscation.
35. If any goods are found on board in excess of those entered in the manifest, or not corresponding wit the specification therein contained,
55 to 82
such goods shall be liable to confiscation, or to be charged with such increased rates of duty as the chief Officer of Customs directs.
36. If, after any goods have been landed and before they have been passed through the custom-house, the owner removes or attempts to remove them, with the intention of defrauding the revenue,
86 & 87

such goods shall be liable to confiscation; or

if the goods cannot be recovered, the owner shall be liable, in addition to full duty, to a penalty not exceeding twice the amount of such duty, of the goods be dutiable and they duty leviable thereon can be ascertained ; or otherwise to penalty not exceeding one thousand rupees for every missing or deficient package or separate article.

37. If it be found, when any goods are entered at, or brought to be passed through, a custom-house, either for importation or exportation, that -

(a) the Packages in which they are contained after widely from the description given in the bill-of-entry or application for passing them; or

(b) the contents thereof have been wrongly described in such bill or application as regards the denominations, characters or conditions according to which such goods are chargeable with duty or are being imported or exported; or

(c) the contents of such packages have been mis-stated in regard to sort, quality, quantity or value; or

(d) goods not stated in the bill-of-entry or application have been concealed in, or mixed with, the articles specified therein, or have apparently been packed so as to deceive the officers of Customs,

and such circumstance is not accounted for to the satisfaction of the Customs-collector.

86 & 137
such packages, together with the whole of the goods contained therein, shall be liable to confiscation, and every person concerned in any such offence shall be liable to a penalty not exceeding one thousand rupees.
38. If, when goods are passed by tale or by package, any omission or misdescription thereof tending to injure the revenue be discovered,
86 & 94

the person guilty of such omission or misdescription shall be liable to a penalty not exceeding ten times the amount of duty which might have been lost to Government by such omission or misdescription, unless it be proved to the satisfaction of the officer in charge of the custom-house that he variance was accidental.

 39. If, without entry duly made, any goods are taken or passed out of any customs house or wharf,
86

the person so taking or passing such goods shall, in very such case, be liable to a penalty not exceeding five hundred rupees, and such goods shall be liable to confiscation.

 40. If any prohibited or dutiable goods are fond, either before or after landing concealed in any passenger's baggage,
General
such Passenger shall be liable to a penalty not exceeding five hundred rupees, and such goods shall be liable to confiscation.
41. IF any goods entered to be warehoused are carried into the warehouse, unless with the authority or under the car, of the proper officers of Customs, and in such manner, by such persons, within such time, and by such roads or ways, as such officers direct,
93
such good shall be liable to confiscation, and any person so carrying them shall be liable to a penalty not exceeding one thousand rupees
42. If any goods entered to be warehoused are not duly warehoused in pursuance of such entry, or are with held, or removed from any proper place of examination before they have been examined and certified by the proper officer,
94
such goods shall be deemed not to have been duly warehoused, and shall be liable to confiscation.
43. if any warehoused goods be not ware-housed in accordance with sections 94 and 95,
94 & 95
such goods shall be liable to confiscation.
44. If the licensee of any private ware-house licensed under this Act does not open the same when required so to do by any officer entitled to have access thereto, or, upon demand made by any such officer, refuses access to any such officer,
97
such licensee shall be liable to a penalty not exceeding one thousand rupees, and shall further be liable to have his license forthwith cancelled.
45. If the keeper of any public ware-house or the licensee of any private warehouse, neglects to stow the goods warehouse, neglects to stow the goods warehoused therein, so that easy access may be had to every package and parcel thereof,
Chap. XI
such keeper or licensee shall, for every such neglect be liable to a penalty not exceeding fifty rupees.
46. If the owner of any warehoused goods, or any person in the employ of such owner, clandestinely opens an warehouse, or, except in presence of the proper officer of Customs, gains access to his goods,
99
such owner or person shall in every such case, be liable to a penalty not exceeding one thousand rupees.

 47. If any warehoused goods are opened in contravention of the provisions of section 98; or

If any alteration be made in such goods or in the packing thereof, except as provided [in section 100 or section 100A or in any rules made under section 100A.],

[98, 100 & 100A]
such goods shall be liable to confiscation.
48. If any goods lodged in a private ware-house are found at the time of delivery therefrom to be deficient, and such deficiency is not due soley to ullage or wastage, as allowed under section 116 and 117,
123
the licensee of such warehouse shall, unless the deficiency be accounted for to the satisfaction of the Customs-collector, be liable to a penalty equal to five times the duty chargeable ont eh goods so deficient. 
49. If the keeper of any public warhouse, or the licensee of any private ware-house, fails, on the requisition of any officer of Customs, to produce any goods which have been deposited in such warehouse, and which have not been duly cleared and delivered therefrom and is unable to account for such failure to the satisfaction of the Customs-collector,
123
such keeper or licensee shall, for every such failure, be liable to pay the duties due on such goods and also a penalty not exceeding fifty rupees in respect of every package or parcel so missing or deficient.
50. If any gods, after being duly ware-housed, are fraudulently concealed in, or removed from, the warehouse, or abstracted from any package, or transferred from one package to another, or otherwise, for the purpose of illegal removal or concealment,
Chap. XI
such goods shall be liable to confiscation, and any person concerned in any such offence shall be liable to a penalty not exceeding one thousand rupees.
51. If any goods lodged in a private ware-house ware found to exceed the registered quantity,
Chap. XI
such excess, unless accounted for to the satisfaction of the officer in charge of the custom-house shall be charged with five times the ordinary duty thereon.
52. If any goods be removed from the warehouse in which they were originally deposited except in the presence or with the sanction, of the proper officer, or under the proper authority for their delivery,
Chap. XI
such goods shall be liable to confiscation, and any person so removing them shall be liable to a penalty not exceeding one thousand rupees.
53. If any person illegally takes any goods out of any warehouse without payment of duty, or aids, assists or is concerned therein,
Chap XI
such person shall be liable to a penalty not exceeding one thousand rupees.

54. If any person contravenes any rule regarding the process of transhipment made by the [Chief Custom-authority] or

any prohibition or order relating to transhipment notified by the [Central Government], or

tranships goods not allowed to be transhipped,

130

 

 

134

such person shall be liable to a penalty not exceeding one thousand rupees; and any goods in respect of which such offence has been committed shall be liable to confiscation.

 

55. if any goods be taken on board of any vessel at any customs-port in contravention of section 136
136
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.
56. If any goods not specified in a duly passed shipping-bill are taken on board of any vessel, contrary to the provisions of section 137.
137
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.

57. If any goods specified in the manifest of any vessel or in any shipping-bill are not duly shipped before the departure of such vessel, or are re-landed;

and notice of such short-shipment or re-landing be not given as required by section 140,

140
the owner of such goods shall be liable to a penalty not exceeding one hundred rupees; and such goods shall be liable to confiscation.
58. If any goods duly shipped on board of any vessel be landed, except under section 141, 142 or 143, at any place other than for which they have been cleared,
141
the master of such vessel shall unless the landing be accounted for to the satisfaction of the Customs-collector, be liable to a penalty not exceeding three times the value of such goods so landed.
59. If any goods on account of which drawback has been paid be not found on board of any vessel referred to in section 142,
[142]
the master of such vessel shall be liable to a penalty not exceeding the entire value of such goods unless the fact be accounted for to the satisfaction of the Customs-collector
60. If any person, without a special pass from an officer of Excise at the place of exportation, relands or attempts to reland any spirit shipped for exportation,
154
such person shall be liable to a penalty not exceeding five hundred rupees.
61. If any person wilfully contravenes any rule relating to spirits made under section 155,
155

such person shall be liable to a penalty not exceeding five hundred rupees;

and all such spirit shall be liable to confiscation.

62. If, in contravention of any rules made under section 157 any goods are taken into, or put out of, or carried in, any coasting-vessel; or if any such rules be otherwise infringed,
157
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.

63. If, contrary to any such rules, any coasting vessel touches at ny foreign port, or deviates from her voyage, unless forced by unavoidable circumstances; or

if the master of any such vessel which has touched at a foreign port fails to declare the same in writing to the Customs-collector at the customs-port at which such vessel afterwards first arrives,

159
the master of such vessel shall be liable to a penalty not exceeding one thousand rupees; and if any goods liable to export duty have been landed from, or any goods liable to import-duty have been shipped in, such vessel at such foreign port such master shall further be liable to a penalty not exceeding three times the duty which would have been leviable on such goods if they had been exported from, or imported at, a customs-port to or from a foreign port, as the case may be.
64. If in the case of any coasting-vessel any of the provisions of section 158, 159 or 160 are not complied with,
158, 159 & 160
the master of such vessel shall in each such case be liable to a penalty not exceeding five hundred rupees.
65. If the person executing any bond given under section 161 fail to produce the certificate mentioned in the same section or to show sufficient reason for this non-production,
161
such person shall be bound to pay a penalty equal to double the amount of customs-duties which would have been chargeable on the export-cargo of the vessel had she been declared to be bound to foreign port.
66. If the master of any coasting-vessel violates any of the conditions under which a general pass for such vessel has been granted,
164
Such master shall be liable to a penalty not exceeding one thousand rupees.
67. If any master of a coasting-vessels contravenes any of the provisions of section 165,
165
such master shall be liable to a penalty not exceeding five hundred rupees.

68. If, upon examination, any package entered in the cargo-book required by section 165, as containing guidable goods, is found not to contain such goods; or

if any package is found to contain dutiable goods not entered, or not entered as such, in such book,

165

such package, with its contents, shall be liable to confiscation.

69. In the master of any coasting-vessel required under section 165 to keep a cargo-book fails correctly to keep, or to cause to be kept, such book, or to produce the same on demand; or

if at any time there be found on board of any such vessel any goods not entered in such book as laden, or any goods noted as delivered; or

if any goods entered as laden, and not noted as delivered, be not on board.

165
such master shall be liable to a penalty not exceeding five hundred rupees.

70. If, contrary to the provisions of this or any other law for the time being in force relating to the customs, any goods are laden on board of any vessel in any customs-port and carried coast-wise; or

if any goods which have been brought coast-wise or

if any goods are found on board of any coasting-vessel without being entered in the manifest or cargo-book or both (as the case may be) of such vessel,

Chap. XV

such goods shall be liable to confiscation, and the master of such vessel shall be liable to a penalty not exceeding five hundred rupees.
71. If the master of any coasting-vessel refuses to bring any document to the customs-collector when so required under section 166

166

such master shall be liable to a penalty not exceeding two hundred rupees.

72. If any person makes or signs, or uses, any declaration or document used in the transaction of any business relating to the Customs, knowing such declaration or document to be false in any particular; or counter-feits, falsifies or fraudulently alters or destroys any such document, or any seal, signature, initials or other mark, made or impressed by any officer of Customs in the transaction of any business relating to the customs; or

being required under this Act to produce any document, refuses or neglects to produce such document; or

being required under this Act to answer any question put to him by an officer of Customs, does not truly answer such question,

General

 

 

 

 

such person shall, on conviction of any such offence before a Magistrate be liable to a fine not exceeding one thousand rupees.

 

 

73. If any person on board of any vessel or boat in any customs-port, or who has landed from any such vessel or boat, upon being asked by any such officer whether he has dutiable or prohibited goods about his person or in his possession, declares that he has not, and if any such goods are after such denial, found about his person, or in his possession, General such goods shall be liable to confiscation, and such person shall be liable to a penalty not exceeding three times the value of such goods.
74. If any officer of Custom requires any person to be searched for dutiable or prohibited goods, or to be detained, without having reasonable ground to believe that he has such goods about his person, or has been guilty of an offence relating to the customs, 169 such officer shall, on conviction before a Magistrate, be liable to a fine not exceeding five hundred rupees.
75. If any officer of Customs, or other person duly employed for the prevention of smuggling, is guilty of a wilful breach of the provisions of this Act, General such officer or person shall, on conviction before a Magistrate, be liable to simple imprisonment for any term not exceeding two years, or to fine, or to both.
76. If any officer of Customs, or other person duly employed for the prevention of smuggling practices, or attempts or practice, any fraud for the purpose of injuring the Customs-revenue, or abets or connives at any such fraud, or any attempt to practice any such fraud, General such officer or person shall, on conviction before a Magistrate, be liable to simple imprisonment for any term not exceeding two years, or to tine, or to both.
76A. If any person resists or refuses to allow a radiologist to screen or take X-ray pictures of his body in accordance with an order made by a Magistrate, 170A such person shall on conviction before a Magistrate be liable to imprisonment for any term not exceeding six months, or to fine, or to both.

76B. If any person resists or refuses to allow suitable action being taken on the advice and under the supervision of a registered medical practitioner for bringing out any dutiable, or prohibited goods secreted inside his body,

170 A such person shall on conviction before a Magistrate be liable to imprisonment for any term not exceeding six months, or to fine, or to both.
76C. If, save for good and sufficient cause, any vessel having been properly summoned to bring to, in the manner provided in section 171, fails so to do, 171 such vessel shall be liable to confiscation and the master of such vessel shall be liable to a penalty not exceeding one thousand rupees.
77. If any Police-officer, whose duty it is, under section 180, to send a written notice cause goods to be coveyed to a customs-house, neglects so to do, 180 such officer shall, on conviction before a Magistrate, be liable to a penalty not exceeding one hundred rupees.
78. If any person intentionally obstructs any officer of Customs or other person duly employed for the prevention of smuggling in the exercise of any power given under this Act to such officer or person, General such person shall, on conviction before a Magistrate, be liable to imprisonment for any term not exceeding six months, or to a fine not exceeding one thousand rupees, or to both.

79. If any officer of Customs, except in the discharge in good faith of his duty as such officer, discloses any particulars learned by him in his official capacity in respect of any goods, or shows any samples delivered to him in such capacity, or

if any officer of Customs, except as permitted by this Act, part with the possession of any samples delivered to him in his official capacity,

195 he shall be liable to a penalty not exceeding one thousand rupees.
80. If any person, [without being in possession of a valid licence required under section 202, acts as an agent for the transaction of business as therein mentioned, 202 such person shall be liable to a penalty not exceeding five hundred rupees.

81. If any person knowingly, and with intent to defraud the Government of any duty payable thereon, or to evade any prohibition or restriction for the time being in force under or by virtue of this Act with respect thereto acquires possession of, or is in any way concerned in carrying, removing, depositing, harboring, keeping or concealing or in any manner dealing with any goods which have been unlawfully removed from a warehouse or which are chargeable with a duty which has not been paid or with respect to the importation or exportation of which any prohibition or restriction is for the time being in force as aforesaid ; or

if any person is in relation to an goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any such prohibition or restriction as aforesaid or of any provision of this Act applicable to those goods.

General

 

 

 

 

 

 

such person shall on conviction before a Magistrate be liable to imprisonment for any term not exceeding two years, or to fine, or to both.

 

 

 

Nothing in the second column of the above schedule shall be deemed to have the force of law.

  168. The confiscation of any goods under this Act includes any package in which they are found, and all the other contents thereof. Packages and contents included in confiscation of goods.
  Every vessel, cart or other means of conveyance, and every horse or other animal, used in the removal of any goods liable to confiscation under this Act shall in like manner be liable to confiscation. Also conveyances an animals used in removal
  The confiscation of any vessel under this Act includes her tackle, apparel and furniture. Tackle, etc., included in confiscation of vessels.
 

CHAPTER XVII

PROCEDURE RELATING TO OFFENCES, APPEALS, ETC.

 
 

169. Any officer of Customs duly employed in the prevention of smuggling may search any person on board of any vessel in any port in [India] [or within the Indian customs waters] or any person who has landed from any vessel:

Provided that such officer has reason to believe that such person has dutiable or prohibited goods secreted about his person.

Power to search on reasonable suspicion.
Persons may before search, require to be taken before Magistrate or Customs-collector.

170. When any officer of Customs is about to search any person under the provisions of section 169, such person may require the said officer to take him, previous to search, before the nearest Magistrate or Customs-collector.

If such requisition be made, the officer of customs may detain the person making it until he can bring him before the nearest Magistrate or Customs-collector.

The Magistrate or Customs-collector before whom any person is so brought shall, if he see no reasonable ground for search, forthwith discharge such person: but if otherwise, shall direct that the search be made.

A female shall not be searched by any but a female.

 

Power to screen or X-ray bodies of person for detecting secreted goods.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7 of 1916

27 of 1933

170A. (1) Where any officer of Customs duly employed in the prevention of smuggling has reason to believe that any person on board of any vessel in any port in India [or within he Indian customs waters] or any person who has landed from any vessel has any dutiable, or prohibited goods secreted inside his body, such officer of Customs may detain such person and produce him without unnecessary delay before the nearest Magistrate.

(2) A Magistrate before whom any person is brought under sub-section (1) shall, if he sees no reasonable ground for believing that such person has any such goods secreted inside his body, forthwith discharge such person.

(3) Where any such Magistrate has reasonable ground for believing that such person has any such goods secreted inside his body and the Magistrate is satisfied that for the purpose of discovering such goods it is necessary to have the body os such person screened or he may make an order to that effect.

(4) Where a Magistrate has made any order under sub-section (3) in relation to any person, any officer of Customs duly employed in the prevention of smuggling shall, as soon as practicable, take such person before a radiologist possessing qualifications recognized by the Central Government for the purpose of this section, and such person shall allow the radiologist to screen or X-ray his body.

(5) A radiologist before whom any person is brought under sub-section (4) shall, after screening or X-raying the body of such person, forward his report, together with any X-ray pictures taken by him, to the Magistrate without any unnecessary delay.

(6) Where on receipt of a report from a radiologist under sub-section (5) or otherwise, the Magistrate is satisfied that any person has any dutiable or prohibited goods secreted inside his body, he may direct that suitable action for bringing out such goods be taken on the advice and under the supervision of a registered medical practitioner and such person shall be bound to comply with such direction:

Provided that in the case of a female no such action shall be taken except on the advice and under the supervision of a female registered medical practitioner.

(7) Where any person is brought before a Magistrate under this section, such Magistrate may for the purpose of enforcing the provisions of this section order such person to be kept in such custody and for such time as he may direct.

(8) Any expenditure incurred for the purpose of enforcing the provisions of this section (including any fees payable to a radiologist or a registered medical practitioner) shall be defrayed out of moneys provided by parliament.

(9) Nothing in this section shall apply any person referred to in sub-section (1), who admits that dutiable or prohibited goods are secreted inside his body, and who voluntarily submits himself for suitable action being taken for bringing out such goods.

Explanation. -For the purposes of this section, the expression "registered medical practitioner" means any person who holds a qualification granted by an authority specified in the Schedule to the India Medical Degrees Act, 1916, or notified under section 3 of that Act, or by an authority specified in any of the schedules to the Indian Medical Council Act, 1933

 
 

171. (1) Any duly empowered officer of Customs or other person duly employed for the prevention of smuggling may, for the purpose of ascertaining whether any breach of this Act or any other law relating to customs has been, is being or is likely to be, committed, -

(a) stop and board any vessel in India or within the Indian customs waters and examine and search such vessel and every part thereof and every trunk, package or cargo on board and may inspect and examine the manifest and other documents and papers;

(b) stop and search any cart or other means of conveyance at any place in India.

(2) Where in exercise of the posers conferred by clause (a) of sub-section (10, it becomes necessary to stop and vessel, it shall be lawful for any ship in the service of the Central Government while flying her proper ensign to summon such vessel, under the direction of any such officer or person as is referred to incode or other recognized means, and thereup such vessel shall forthwith bring to, and if it fails to do so, chase may be given to the vessel by any such ship as aforesaid, and if after a gun is fired the vessel still fails to bring-to, the vessel may be fired upon by such ship.].

Powers of customs officer for boarding and searching such vessels.
Power of officers of Customs to summon persons to give evidence produce documents.

171A. (1) Any officer of customs duly employed in the prevention of smuggling shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing any inquiry which such officer is making in connection with the smuggling of any goods.

(2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all document or things of a certain description in the possession or under the control of the person summoned.

(3) All person so summoned shall be bound to attend either in person or by an authorized agent, as shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required:

Provided that the exemption under section 132 of the Code of Civil Procedure, 1908 shall be applicable to any requisition for attendance under this section.

(4) Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code.]

5 of 1908

 

45 of 1860

Power to issue search warrants.

172. Any Magistrate may, on application by a Customs-collector, stating his belief that dutiable or prohibited goods [or any documents relating to such goods] are secreted in any place within the local limits of the jurisdiction of such magistrate, issue a warrant to search for such goods [for documents].

Such warrant shall be executed in the same way, and shall have the same effect, as a search-warrant issued under the law relating to Criminal Procedure

 
  173. Any person against whom a reasonable suspicion exists that he has been guilty of an offence under this Act, may be arrested in any place, [in India either upon land or water, or within the Indian customs water] by any officer of Customs or other person duly employed for the prevention of smuggling. Person reasonably suspected may be arrested.
  174. Every person, arrested on the ground that he has bee guilty of an offence under this Act, shall forthwith be taken before the nearest Magistrate or Customs-collector. persons arrested to be taken to nearest Magistrate or Customs-collector.
 

175. When any such person is taken before a Magistrate, such Magistrate may, if he thinks fit, either commit him to goal or order him to be kept in the custody of the police for such time as is necessary to enable such Magistrate to communicate with the proper officers of Customs:

Provided that any person so arrested, committed or kept, shall be released on giving security to the satisfaction of the Magistrate to appear at such time and place as such Magistrate appoints in this behalf.

Person taken before Magistrate may be detained or admitted to bail.

 

 

  176. If any person, liable to be arrested under this Act, is not arrested at the time of committing such offence. Person escaping may be afterwards arrested.
 

177. When any person employed on the crew of any of the ships of Her Majesty's Navy, [or [the Indian Navy]] is arrested under this Act, the arresting officer shall forthwith give notice thereof to the commanding officer of the ship, who shall thereupon place such person in security on board of such ship, until the arresting officer has obtained a warrant from a Magistrate for bringing up such person to be dealt with according to law.

The Magistrate shall grand such warrant upon complaint made to him by the arresting officer, stating the offence for which the person is detained.

Person in Her Majesty's Navy's or the Indian Navy, when arrested, to be secured on board until warrant pro-cured.
seizure of things liable to confiscation. 178. Any thing liablt to confiscation under this Act may be seized in any place, [in India either upon land or water, or within the Indian customs waters] by any officer of Customs or other person duly employed for the prevention of smuggling.  
Burden of proof

178A. (1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods shall be on the person from whose possession the goods were seized.

(2) This is section shall apply to gold, gold manufactures, diamonds and other previous stones cigarettes and cosmetics and any other goods which the Central Government may, by notification in the Official Gazette, specify in this behalf.

(3) Every notification issued under sub-section (2) shall be laid before both Houses of Parliament as soon as may be after it is issued.

 

Things seized how dealt with.

 

 

 

179. All things seized on the ground that they are liable to confiscation under this Act shall, as soon as conveniently may be, be delivered into the care of any Customs-officer authorized to receive the same.

If there be no such officer at hand, all such things shall be carried to and deposited at the custom-house nearest to the place of seizure.

If there be no customs-house within a convenient distance, such things shall be deposited at the nearest place appointed by the [Chief Customs-officer] for the deposit of things so seized.

 
Procedure in respect of things seized on suspicion.

180. When any things liable to confiscation under this Act are seized by any police -officer on suspicion that they have been stolen, he may carry them to any police-station or Court at which a complaint connected with the stealing or receiving of such things has been made, or an enquiry connected with such stealing or receiving is in progress, and there detain such things until the dismissal of such complaint or the conclusion of such enquiry or of any trial thence resulting.

In every such case the Police-officer seizing the things shall send written notice of their seizure and detention to the nearest custom-house; and immediately after the dismissal of the complaint or the conclusion of the enquiry or trial, he shall cause such things to be conveyed to, and deposited at, the nearest custom-house, to be there proceeded against according to law.

 
  181. When anything is seized, or any person is arrested under this Act, the officer or other person making such seizure or arrest shall, on demand of the person in charge or the thing so seized, or of the person so arrested, give him a statement in writing of the reason for such seizure or arrest. When seizure or arrest is made, reason in writing to be given.

25 of 1867.

 

45 of 1860

181A. (1) The Chief Customs-Officer or together officer authorized by the [State Government] in this behalf may detain any package, brought whether by land or sea into [India] which he suspects to contain-

(a) any newspaper or book as defined in the press and Registration of Books Act, 1867, or

(b) any document,

containing any seditious matter, that is to say, any matter the publication of which is punishable under section 124A of the Indian Penal Code, and shall for ward such package to such officer as the [State Government] may appoint in this behalf.

(2) Any officer detaining a package under the provisions of sub-section (1) shall, where practicable, forthwith send by post to the addressee or consignee of such package notice of the fact of such detention.

(3) The [State Government] shall cause the contents of such package to be examined, and if it appears to the [State Government] that the package contains any such newspaper, book or other document, containing any such seditious matter, may pass such orders as to the disposal of the package and its contents as it may deem proper, and if it does not so appear, shall release the package and its contents unless the same be otherwise liable to seizure under any law for the time being in force.

Provided that any person interested in any package detained under the provisions of this section may, within two months from the date of such detention, apply to the [State Government] for release of the same, and the [State Government] shall consider such application and pass such orders thereon as it may deem to be proper :

Provided, further, that if such application is rejected, the applicant may, within two months from the date of the order rejecting the application, apply to the High Court for release of the package or its contents on the ground that the package did not contain any such newspaper, book or other document containing any such seditious matter.

(4) In this section, "document" includes also any painting drawing or photograph, or other visible representation.

Power to detain packages containing certain publications imported into India.

 

Procedure for disposal by high Court of applications for release packages detained. 181.B Every application under the second proviso to sub-section (3) of section 181A shall be heard and determined, in the manner provided by sections 99D to 99F of the Code of Criminal Procedure, 1898, by a Special Bench of the High Court constituted in the manner provided by section 99C of that Code.  
Jurisdiction barred. 181C. No order passed or action taken under section 181 A shall be called in question in any Court otherwise than in accordance with the second proviso to sub-section (3) of that section  
Adjudication of confiscations and penalties.

182. In every case, except the cases mentioned in section 167, Nos. 26,72 and 74 to 76, both inclusive, in which under this Act, anything is liable to confiscation or to increased rates of duty;

or any person is liable to a penalty,
such confiscation, increased rate of duty or penalty may be adjudged -

(a) without limit, by a Deputy Commissioner or Deputy Collector of Customs, or a customs collector;

(b) up to confiscation of goods not exceeding two hundred and fifty rupees in value, and imposition of penalty or increased duty, not exceeding one hundred rupees, by an Assistant Commissioner or Assistant collector of Customs;

(c) up to confiscation of goods not exceeding fifty rupees in value, and imposition of penalty or increased duty not exceeding ten rupees, by such other subordinate officers of Customs as the [Chief Customs-authority] may, from time to time, empower in that behalf in virtue of their office:

Provided that the [Chief Customs-authority] may, in the case of any officer performing the duties of a Customs-collector, limit his powers to those indicated in clause (b) or in clause (c) of this section, and may confer on any officer, by name or in virtue of his office, the powers indicated in clauses (a), (b) or (c) of this section.

 
Option to pay fine in lieu of confiscation. 183. Whenever confiscation is authorized by this Act, the officer adjudging it shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.  
 

184. When anything is confiscated under section 182, such thing shall thereupon vest in [Government].

The officer adjudging confiscation shall take and hold possession of the thing confiscated, and every officer of Police, on the requisition of such officer, shall assist him in taking and holding such possession.

On confiscation, property to vest in Government.

 

 

 

185. If any vessel actually departs without a port clearance, or after failing to bring-to when required at any station appointed under section 17, the penalty to which the master of such vessel is liable may be adjudged by the Chief Customs-officer of any customs-port to which such vessel proceeds, or in which she is * * *

A certificate of such departure or failure to bring to when required, purporting to be signed by the Chief Customs-officer of the port from which the vessel is stated to have so departed, shall be prima facie proof of the fact so certified.

Levy of penalty for failure to bring to

 

 

 

  186. The award of any confiscation, penalty or increased rate of duty under this Act by an officer of Customs-officer of the port from which the vessel is stated to have so departed, shall be prima facie proof of the fact so certified. Penalty under Act not to interfere with punishment under other law.
  187. All offences against this Act, other than those cognizable under section 182 by officers of Customs, may be reid summarily by a Magistrate. Offences not specially provided for how tried.
  187A. No Court shall take cognizance of any offence relating to smuggling of goods punishable under item 81 of the Schedule to section 167, except upon complaint in writing, made by the Chief Customs-officer or any other officer of Customs not lower in rank than an Assistant Collector of Customs.

Cognizance of offences.

 

 

 

188. Any person deeming himself aggrieved by any decision or order passed by an officer of Customs under this Act may, within three months from the date of such decision or order, appeal therefrom to the Chief Customs-authority, or, in such cases as [the Central Government] directs, to any officer of Customs not inferior in rank to a Customs-collector and empowered in that behalf by name or in virtue of his officer by [the Central Government].

such authority or officer may thereupon make such further enquiry and pass such order as he thinks fit, confirming, altering or annulling the decision or order appealed against:

Provided that no such order in appeal shall have the effect of subjecting any person to any greater confiscation, penalty or rate of duty than has been adjudged against him in the original decision or order.

Every order passed in appeal under this section shall, subject to the power of revision conferred by section 191, be final.

Appeal from subordinate to Chief Customs-authority.

 

 

 

 

 

 

Deposit, pending appeal of duty demanded.

189. Where the decision or order appealed against related to any duty or penalty leviable in respect of any goods, the owner of such goods, if desirous of appealing against such decision or order, shall, pending the appeal, deposit in the hands of the Customs-collector at the port where the dispute arises the amount demanded by the officer passing such decision or order.

When delivery of such goods to the owner thereof is withheld merely by reason of such amount not being paid, the Customs-collector shall upon such deposit being made cause such goods to be delivered to such goods on demand by such owner.

 

Power to remit penalty or confiscation.

 

 

190. If, upon consideration of the circumstances under which any penalty, increased rate of duty or confiscation has been adjudged under this Act by an officer of Customs, the Chief Customs-authority is of opinion that such penalty, increased rate or confiscation ought to be remitted in whole or in part, or commuted, such authority may remit the same or any portion thereof, or may, with the consent of the owner of any goods ordered to be confiscated, commute the order of confiscation to a penalty not exceeding the value of such goods.  

Powers of revision of Chief customs- authority and Chief Customs officer.

 

 

 

 

 

 

 

190A. (1) The Chief Customs-authority may of its own motion or otherwise call for and examine the record of any proceeding in which an officer of Customs has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may pass such order thereon as it thinks fit:

Provided that no order prejudicial to any person shall be passed under this section unless such person has been given a reasonable opportunity of making a representation against the proposed order:

(2) The powers conferred upon the Chief Customs-authority under sub-section (1) may also, in the like manner and subject to the like conditions, be exercised by the Chief Customs-officer in respect of any decision or order passed under this Act by any officer of customs subordinate to him.

(3) No decision or order passed by an officer of Customs shall be revised under this section by the Chief Customs-authority or a Chief Customs-officer, as the case may be, after the expiry of two years from the date of the decision or order]

 
  191. [The central Government] may on the application of any person aggrieved by any decision or order passed under this Act by any officer of Customs or Chief Customs-authority, and from which no appeals lies, reverse or modify such decision or order.

Revision by the Central Government.

 

 

192. When any fine, penalty or increased rate of duty is levible under this Act, the goods in respect of which such fine, penalty or rate is leviable shall not be removed by the owner until such fine, penalty or rate is paid.

If any person has become liable to any such fine, penalty or rate in respect of any goods, the Customs-collector may detain any other goods belonging to such person passing through the custom-house until such fine, penalty or rate is paid.

Other goods of person liable to fine or penalty may be detained.

 

 

 

193. When a penalty or increased rate of duty is adjudged against any person under this Act by any officer of Customs, such officer, if such penalty or increased rate be not paid, may levy the same by sale of any goods of the said person which may be in his charge or in the charge of any other officer of Customs.

When an officer of customs who has adjudged a penalty or increased rate of duty against any person under this Act is unable to realize the unpaid amount thereof from such goods, such officer may notify in writing to any Magistrate within the local limits of whose jurisdiction such person or any goods belonging to him may be, the name and residence of the said person and the amount of penalty or increased rate of duty unrecovered; and such Magistrate shall thereupon proceed to enforce payment of the said amount in like manner as if such penalty or increased rate had been a fine inflicted by himself.

Enforcement of payment of penalty.

 

 

 

 

 

 

CHAPTER XVIII

MISCELLANEOUS

 
Power to open packages and examine goods. 194. Any officer of Customs may open any package and examine any goods brought by sea to, or shipped or brought for shipment at, any customs-port.  
Power to take samples of goods.

195. (1) The Customs collector may, on the entry or clearance of any goods or at any time while such goods are being passed through the custom-house, ascertaining the value thereof on which duties are payable, or for any other necessary purpose.

Every such sample shall, if practicable, be at the option of the owner either restored to him or sold and the proceeds accounted for to him.

(2) In the case of goods which consist of drugs or articles intended for consumption as food, and in respect of which the taking of samples for the purposes of this sub-section may have been authorized by general or special order of the [State Government], the Customs-collector may also in like circumstances take samples thereof for submission to, and examination by, such officer of Government or of a local authority as may be specified in such order. The real value of all such samples shall be paid to the owner by the Customs-collector].

 
Power to make rules for determining whether mineral oil is suitable for use as an illuminant.

195A. (1) When by any law for the time being in force a duty of customs is imposed on mineral oil which is specified as being suitable or as not being suitable for use as an illuminant in wick lamps, the Chief Customs-authority may make rules for determining in disputed cases whether any mineral oil is or is not suitable for such use.

(2) In particular such rules may-
(a) Specify the design, construction and materials of test lamps to be used for testing the burning properties of mineral oil in wick lamps and provided for the standardization of such test lamps; and

(b) Prescribed the manner in which and the persons by whom tests are to be carried out and the standards to be accepted for deciding whether any mineral oil is or is not suitable for use as an illuminant in wick lamps.

 
 

195B. (1) where this Act any other law re-quires anything to be done before a person can import or export any goods or currency or clear any goods or currency from the control of officers of Customs and the Customs-collector is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, export or clearance without detriment to that person, the Customs-collector may, notwithstanding anything contained in this Act or such other law, grant leave for such import, export or clearance on the person executing a bond in such amount, with such surety or security and subject to such conditions as the Customs-collector approves for the doing of that thing within such time after the import, export or clearance as may be specified in the bond.

(2) If the thing is done within the time specified in the bond, the customs-collector shall cancel the bond as discharged in full and shall, on demand, deliver it, so cancelled, to the person who has executed or who is entitled to receive it; and in such a case that person shall not be liable to any penalty provided in this Act or, as the case may be, in such other law for the contravention of the provisions thereof relating to the doing of that thing.

(3) If the thing is not done within the time specified in the bond, the Customs-collector shall be entitled to proceed upon the bond in accordance with law: and in such a case the person concerned shall also be liable to the penalty provided in this Act or, as the case may be, in such other law for such contravention as aforesaid.

Power to allow import or export on execution of bond in certain cases.

 

 

 

 

 

 

 

 

 

 

196. The unshipping, carrying, shipping and landing of all goods, and the bringing of them to the proper place for examination or weighing and the putting of them into and out of scales and the opening unpacking bulling sorting looting marking and numbering of goods, where such operations are necessary or permitted,

and the removing of goods to, and the placing of them in, the proper place of deposit,

shall be performed by or at the expense of the owner of such goods.

Owner to pay expense incidental to compliance with Customs-law.

 

 

 

 

No compensation for loss or injury except on proof of neglect or wilful act.

 

 

197. No owner of goods shall be entitled to claim from any officer of Customs compensation for any loss or damage occurring to such goods at any time while they remain or are lawfully detained in any custom-house, or on any custom-house wharf, or under charge of any officer of Customs, unless it be proved that such loss or damage was occasioned by the neglect or wilful act of such officer of Customs.  

Notice of proceedings.

 

Limitation.

198. No proceeding other than a suit shall be commenced against any person for anything purporting to be done in pursuance of this Act without giving to such person a months's previous notice in writing of the intended proceeding, and of the cause thereof; or

after the expiration of three months from the accrual of such cause.

 
Wharfagefees 199. The [Chief Customs-officer] may from time to time fix the period after the expiration of which goods left on any custom-house wharf, or other authorized landing-place or part of the customs-house premises, shall be subject to payment of fees, and the amount of such fees.  
Duplicates of document may be granted on payment of, fee. 200. A duplicate of any certificate, manifest, bill or other custom-house document may, on payment of discretion of the Customs-colector, to any person applying for the same, if the Customs collector is satisfied that no fraud has been committed or is intended by the applicant.  
Amendment of documents. 201. Except in the cases provided for by sections 36, 55, 63 and 94, the Customs-collector may in his discretion, upon payment of one rupee, authorize any document, after it has been entered and recorded in the customs-house, to be amended.  
Custom-house agents to be licensed.

202. (1) With effect from such date as the Central Government may, by notification in the Official Gazette specify, no person shall act as an agent for the transaction of any business relating to the entrance or clearance of any vessel or the import or export of goods or baggage in any customs-house unless such person holds a licence granted in this behalf in accordance with the rules made under sub-section (2).

(2) The The Chief Customs-authority may make rules for the purpose of carrying out the provisions of this section and in particular, such rules may provide for -

(a) the authority by which a licence may be granted under this section and the period of validity of any such licence;

(b) the form of the licence and the fees payable therefor;

(c) the qualifications of person who may apply for a licence;

(d) the restrictions and conditions (including the furnishing of a security by the licensee for his faithful behavior as regards the custom-house regulations and officers) subject to which a licence may be granted ;

(e) the circumstances in which a licence may be suspended or revoked; and

(f) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed.

 
 

203. When any person applies to any officer of Customs for permission to transact any other person, such officer may require the applicant to produce a written authority from the person on whose behalf such business is to be transacted, and in default of the production of such authority may refuse such permission.

The clerk, servant or agent of any person or mercantile firm may transact business generally at the custom-house on behalf of such person on firm: Provided that the Customs-collector may refuse to recognize such clerk, servant or agent unless such person or a member of such firm identifies such clerk, servant or agent to the Customs-collector as empowered to transact such business, and deposits with the Customs-collector an authority in writing duly signed authorizing such clerk, servant or agent to transact such business on behalf of such person or firm.

Agent to produce authority if required.

 

 

 

 

 

 

204. All rules made under this Act shall be notified in the Official Gazette and shall thereupon have the force of law.

All such rules for the time being in force shall be collected, arranged and published at intervals not exceeding two years, and shall be sold to the public at a reasonable price.

Rules to be notified.

 

 

  205. Any notification published in the [Official Gazette] by the Chief Customs-authority under section 53,, section 74, section 76, section 79, section 85, section 96, section 116, section 128, section 133 or section 147 shall forthwith be re-published [with the consent of the [State] Government] in the [Official Gazette] of each [State] to which it relates.]

Publication of notifications in Official Gazettes.

 

Remission of duty and compensation to owner in certain cases.

206. If in any case relating to the removal of goods from a warehosue without payment of duty, the person offending be an officer of customs not acting in execution of his duty, and be prosecuted to conviction by the owner of such goods. For any damage so occasioned by such officer, the [Chief Customs-officer or, the Customs-collector, with the sanction of the Chief Customs-officer, shall] make due compensation to such owner:

[Provided that compensation exceeding Rs. 250 shall be paid with the sanction of the chief Customs-authority.]

 
Saving of Calcutta port Commissioners' and Bombay port Trust Acts. 207. Nothing in this Act shall affect any law for the time being in force relating to the Commissioners Trustees of the Port of Bombay [or any like body hereafter created for any other port].  
 

SCHEDULE

[PART I. - Acts of the Governor General of India in Council] Rep. by the Repealing Act, 1938 (1 of 1938) s. 2 and Sch.

PART II - Forms

A

FORM OF BOND FOR IMPORT-DUTY

(See section 92)

BOND

No. 18.

We, A.B.,

now of

;and C.D.,

of the same place are [jointly and severally bound to the [President] of India in the sum of rupees to be paid to the said [President] for which payment] we jointly and severally bind ourselves and our legal representatives.

(Date)                              (Signed)  (     )

 

The above bounden having applied to the officer in charge of the custom-house at for and obtained permission to lodge in the warehouse for a period of the following goods, that is to say-
imported by sea from on board of the ship and entered in the custom-house books as No. of the Register of Goods imported by sea;

The condition of this Bond is that, -

If the or their legal representatives, shall observe all the rules prescribed in the Sea Customs Act, 1878, to be observed by owners of goods warehoused, and by persons obtaining permission to warehouse goods under the provisions thereof;

And if the said or their legal representatives, shall pay to the officer in charge of the customs-house at he port of all dues, whether customs-duties, warehouse-dues, rent or other lawful charges which shall be demandable on the said goods, or on account of penalties incurred in respect to them, or on account of penalties incurred in respect to them, within from the date of this Bond, or within such further time as the Chief Customs-authority of shall allow in that behalf, together with interest on every such sum at the rate of six per cent per annum from the date of demand thereof being made in writing by the said officer in charge of the custom-house;

And if, within the term so fixed or enlarged, the said goods, or any portion thereof, having been removed exportation by sea, the full amount of all customs-duties, warehouse-dues, rent and other lawful charges penalties and interest demandable as aforesaid shall have been first paid on the whole of the said goods;

This obligation shall be void.

Otherwise, and on breach or failure in the performance of any part of this condition, the same shall be in full force.

(Date)                              (Signed)   (    )

 
 

B

FORM OF BONDED WAREHOUSE WARRANT

(See section 96)

 

I do hereby certify that have deposited in the warehouse of the under mentioned goods, which goods, the engage on demand, after payment of rent and incidental charges and [Government] dues or customs chargeable thereon, to deliver to the said or their assigns, or to the holder of this warrant to whom it may be transferred by endorsement.

 
 

C

FORM OF BOND FOR THE REMOVAL OF SPIRIT FROM A LICENSED DISTILLERY

(See sections 144 and 152)

We,
are jointly and severally bound to [the Governor of ] in the sum of Government rupees to be paid to [the Governor of ],for which payment we jointly and severally bind ourselves and our legal representatives

Dated      this     day     of     18 .
                         (Signed)   (           )

The above bounden being indebted to [the Governor of] in the sum of Government rupees being the amount of duty payable at the rate of rupees per imperial gallon London proof, for gallon of (or for gallons of proof spirit used in the preparation of dozens of bottles, or gallons of cordials and liquors, as specified in the annexed schedule) manufactured at which the said have been allowed to remove thence for exportation by sea subject to the provisions of the Sea Customs Act, 1878, without having paid such duty.

The condition of this obligation is, that if the above bounden , or their legal representatives, shall, at the expiration of four calendar months from the date of this obligation, pay or cause to be paid to [the Governor of duty the rate of rupee per imperial gallon of proof spirit for all or any portion of the above mentioned which shall not have been then exported by sea to a foreign port, subject to the aforesaid provisions (of which exportation, if any, due proof shall be give), or passed for local consumption on payment of duty, then this bond shall be void; otherwise the same shall remain in full force.

Signed in the presence of

Place

Date

 

 

8 of 1878

(Schedule)
If the bond be for cordials and other liquors under section 152, add -
Schedule

Description of cordials and liquor:
Quantity in bottles or gallons
Quantity of proof spirit
1
2
3

 

 

 

   
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