Sunday, December 29, 2013

THE PETROLEUM AND MINERALS PIPELINES (ACQUISITION OF RIGHT OF USER INLAND) ACT, 1962[PART II]

CHAPTER IVCPOWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB

11N.Power to exempt. If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by
notification in the Official, Gazette, exempt generally, either absolutely or subject to such conditions as may be specified in the notification, goods of any class or description from all or any of the provisions of Chapter IVA or Chapter IVB.]
CHAPTER VLEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES

12.Dutiable goods.(1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the 2[Customs Tariff
Act, 1975] (51 of 1975) or any other law for the time being in force, on goods imported into, or exported from, India.
1[(2) The provision of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]
13.Duty on pilferred goods.
13.Duty on pilferred goods. If any imported goods are pilferred after the unloading thereof and before the proper officer has made an order for clearance for home-consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.
14.Valuation of goods for purposes of assessment.
14.Valuation of goods for purposes of assessment. (1) For the purposes of the 2[Customs Tariff Act, 1975] (51 of 1975) or any other law for the time being in force whereunder a duty of customs is charg-
eable on any goods by reference to their value, the value of such goo-
ds shall be deemed to be-
3xxx the price at which such or like goods are, ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the
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1 subs. by Act 30 of 1963, s. 2. for sub-section (2) (w.e.f.
1-10-1063)
2. Subs. by Act 51 of 1975, s.13 (w.e.f. 2-8-1976).
3. Omitted by Act 27 of 1988, s.2 (w.e.f. 16-8-1988).
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1183.buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale:
1["provided that such price shall be calculated with reference to rate of exchange as in force on the date on which a bill of entry is presented under section 46, or a shipping bill or bill of expert as the case may be, is Presented under section 50;]
2*[(1A) Subject to the provisions of sub-section (1), the price referred to in that subjection in respect of imported goods shall be determined in accordance with the rules made in this behalf.
3* * * * *
(2)Notwithstanding anything contained in sub-section (1) 2[or sub-section (1A)] if the Central Government is satisfied that it is necessary or so to do it may, by notification in the Official Gazette, fix tariff values for any class of imported goods or export goods, having regard to the trend of value of such or like goods, and where any such tariff values are fixed, the duty shall be chargeable with reference to such tariff value.
2*["(3) For the Purpose of this section--
(a) "rate of exchange" means the rate of exchange--
(i) determined by the Central Government, or
(ii) ascertained in such manner as the Central Government may direct,
for the conversion of Indian currency into foreign currency or foreign currency into Indian currency :
(b) "foreign currency" and "Indian currency" have the meanings respectively assigned to them in the Foreign
Exchange Regulation Act, 1973 (46 of 1973)."]
15.Date for determination of rate of duty and tariff valuation ofimported goods.
15.Date for determination of rate of duty and tariff valuation of imported goods. (1) 1*[The rate of duty 5* * * and tariff valuation, if any, applicable to any imported goods, shall be the rate and valua-
tion in force,-
(a) in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section ;
(b) in the case of goods cleared from a warehouse under section 68, on the date on which the goods are actually removed from the warehouse ;
(c) in the case of any other goods, on the date of payment of duty:
Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards.
(2) The provisions of this section shall not apply to baggage and goods imported by post.
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1 Ins. by Act 20 of 1966, s.2.4 Subs. by s.3 ibid., for The rate of duty".
1 Subs. & ins. by Act 25 of 1978, s.3 (w.e.f. 1-7-78).
5 Omitted by s.4, ibid. (w.e.f. 1-7-1978).
2 Omitted and Ins. by Act 27 of 1988, s.2 (w.e.f. 16-8-1988).
3 Omitted by s. 2, ibid. (w.e.f. 16-8-1988).
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1184.1* * * * *
16.Date for determination of rate of duty and tariff valuation of exportgoods.
16.Date for determination of rate of duty and tariff valuation of export goods. 2["(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation, in force,-
(a) in the case of goods entered for export under section
50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51;
(b) in the case of any other goods, on the date of payment of duty".]
(2) The provisions of this section shall not apply to baggage and goods exported by post.
17.Assessment of duty.
17.Assessment of duty. (1) After an import-entered has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 the imported goods or the export goods, as the case may be, or such part thereof as may be necessary may, without undue delay, be examined and tested by the proper officer.
(2) After such examination and testing, the duty, if any, leviable on such goods shall, save as otherwise provided in section
85, be assessed.
(3) For the purpose of assessing duty under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, brokers note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which it is in his power to produce-or furnish, and thereupon the importer, exporter or such other person shall produce such document and furnish such information.
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1 Omitted by Act 25 of 1978, s.4 (w.e.f. 1-7-1978).
2 Subs. by Act 23 of 1986, s. 50.
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1184A
(4) Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished under sub-section (3)
; but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or document or any information so furnished is not true in respect of 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.
18.Provisional assessment of duty.
18.Provisional assessment of duty. (1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46-
(a) where the proper officer is satisfied that an importer or exporter is unable to produce any document or furnish any information necessary for the assessment of duty on the imported goods or the export goods, as the case may be; or
1185.(b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test for the purpose of assessment of duty thereon; or
(c) where the importer or the exporter has produced all the necessary documents and furnished full information for the assessment of duty but the proper officer deems it necessary to make further enquiry for assessing the duty ;
the proper officer may direct that the duty leviable on such goods may, pending the production of such documents or furnishing of such information or completion of such test or enquiry, be assessed pro-
visionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the pay-
ment of the deficiency, if any, between the duty finally assessed and the duty provisionally assessed.
(2) When the duty leviable on such goods is assessed finally in accordance with the provisions of this Act, then-
(a) in the case of goods cleared for home consumption or ex-portation, the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of, or is in excess of, 1[in duty finally assessed] the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be ;
(b) in the case of warehoused goods, the proper officer may, where the duty finally assessed is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty.
19.Determination of duty where goods consist of articles liable todifferent rates of duty.
19.Determination of duty where goods consist of articles liable to different rates of duty. Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows :-
(a) articles liable to duty with reference to quantity shall be chargeable to that duty ;
(b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates ;
(c) articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b) ;
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1. Subs. by Act 56 of 1974, s.3 & Sch. II.
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1186.Provided that,-
(a) accessories of, and spare parts or maintenance and repairing implements for, any article which satisfy the conditions specified in the rules made in this behalf shall be chargeable at the same rate of duty as that article ;
(b) if the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty, such article shall be chargeable to duty separately at the rate applicable to it.
20.Re-importation of goods .
1[20. Re-importation of goods .
If goods are imported into India after exportation therefrom, such go-
ods shall be liable to and duty be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof:
importation thereof:
section 3 of the Central Excises and Salt Act, 1944."]
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1. Ins. by Act 14 of 1982, s.45.2. Ins by Act 80 of 1985, s.2.3. Omitted by Act 22 of 1995 S. 53.3. Subs. by Act 32 of 1994, s.60.
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1187.21.Goods derelict, wreck etc.
21.Goods derelict, wreck etc. All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act.
22.Abatement of duty on damaged or deteriorated goods.
22.Abatement of duty on damaged or deteriorated goods. (1) Where it is shown to the satisfaction of the Assistant Commissiner of Customs-
(a) that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India ; or
(b) that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in
India but before their examination under section 17, on account of any accident not due to any wilful act, negligence or default of the importer, his employee or agent ; or
(c) that any warehoused goods had been damaged at any time before clearance for home consumption on account of an accident not due to any wilful act, negligence or default of the owner, his employee or agent,
such goods shall be chargeable to duty in accordance with the pro visions of sub-section (2).
(2) The duty to be charged on the goods referred to in sub-
section (1)shall bear the same proportion to the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bears to the value of the goods before the damage or deterioration.
(3) For the purposes of this section, the value of damaged or deteriorated goods may be ascertained by either of the following methods at the option of the owner :-
(a) the value of such goods may be ascertained by the proper officer, or
(b) such goods may be sold by the proper officer by public auction or by tender, or with the consent of the owner in any other manner, and the gross sale proceeds shall be deemed to be the value of such goods.
1188.23.Remission of duty on lost, destroyed or abandoned goods.
23.Remission of duty on lost, destroyed or abandoned goods. (1)
1["Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the Assistant Commissiner of Customs. that any imported goods have been lost 2[(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs shall remit the duty on such goods.
3″[(2) The owner of any imported goods may, at any time before an order clearance of goods for whole constitution under section 47 or an order for permitting the deposits of goods in a werehouse under section
60 has been made, relinquish his title to the goods and thereupon he s-
hall not be liable to the goods and pay the duty thereon.:]
24.Power to make rule for denaturing or mutilation of goods.
24.Power to make rule for denaturing or mutilation of goods. The
Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes; and where any goods are so denatured or mutilated they shall be chargeable to duty at such rate as would be applicable if the goods had been imported in the denatured or mutilated form.
25.Power to grant exemption from duty.
25.Power to grant exemption from duty. (1) If the Central
Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon.
(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, 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 duty is leviable.
4[(3) An exemption under sub-section (i) or sub-section (1) in respect of any goods from any part of the duty of customs leviable thereon (the duty of customs leviable thereon being hereinafter referred to as the statutory, duty) may be granted by providing for the levy of a duty On such goods at a rate expressed in a form or method different from the form or method in which the statutory duty is leviable and any exemption granted in relation to any goods in the manner Provided in this sub-section shall have effect subject to the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty.
Explanation.-"Form or method", in relation to a rate of duty of customs, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable".]
26.Refund of export duty in certain cases.
26.Refund of export duty in certain cases. Where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if-
(a) the goods are returned to such person otherwise than by way of re-sale;
(b) the goods are re-imported within one year from the date of exportation ; and
(c) an application for refund of such duty is made before the expiry of six months from the date on which the proper officer makes an order for the clearance of the goods.
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1. Subs. by Act 11 of 1983, s.48.2. Ins. by s. 48, ibid.
4. Ins. by s.49, ibid.
3. Subs. by Act 32 of 1994, s.60.
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1189.
27.Claim for refund of duty.
1[27.Claim for refund of duty. (1) Any person claiming refund of any 2[ duty and interest, if any, paid on such duty]
(i) paid by him in pursuance of an order of assessment; or
(ii) borne by him,
may make an application for refund of such 2[duty and interest, if any, paid on such duty] to the Assistant Commissioner of Customs-
(a) in the case of any import made by any,individual his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year:
(b) in any other case, before the expiry of six months,
from the date of payment of 2[duty and interest, if any, paid on such duty] in such form and manner as may be specified in the regulations made in this behalf and the application shall accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of 2[duty and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by , and him the incidence of such 2[duty and interest, if any paid on such duty] had not been passed on by him to any other person:
Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws
(Amendment) Act, 1991 (4 of 1991), such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the provisions of sub-section (2):
Provided further that the limitation of one year or six month as the case may be, shall not apply where any 2[duty and interest, if any paid on such duty] has been paid under protest.
Explanation.–For the purposes of this sub-section, “the date of payment of 2[duty and interest, if any paid on such duty] in relation to person, other than the importer shall be construed as “the date of purchase of goods” by such person.
(2) If, on receipt of any such application, the Assistant
Commissioner of Customs is satisfied that the whole or any part of the
2[duty and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:
Provided that the amount of 2[duty and interest , if any, paid on such duty] as determined by the Assistant Commissiner of Customs under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-
(a) the 2[ duty and interest, if any, paid on such duty]
importer) if he had not passed on the incidence of such 2[
duty and interest, if any, paid on such duty] to any other person;
(b) the 2[duty and interest , if any , paid on such duty]
on imports made by an individual for his personal use:
(c)the 3[duty and interest, if any, paid on such duty] borne by the buyer, if he had not passed on the incidence of such
2[ duty and interest, if any, paid on such duty] to any other person;
(d) the export duty as specified in section 26;
(e) drawback of duty payable under sections 74 and 75;
(f) the 2[duty and interest, if any, paid on such duty]
borne by any other such class of applicants as the Central
Government may, by notification in the Official Gazette, specify;
Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central
Government the incidence of 2[duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person.
(3)Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any
Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2).
(4)Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the
House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.
(5)For the removal of doubts, it is hereby declared that any.
notification issued under, clause (f) of the first proviso to sub-
section (2), including any such notification approved or modified under, such section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.]
28.Notice for payment of duties not levied, short-levied or erroneouslyrefunded.
28.Notice for payment of duties not levied, short-levied or erroneously refunded. (1) 3[When any duty has not been levied or has been short-levied or erroneously refunded,he proper officer may,-
(a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, within one year;
(b) in any other case, within six months,
from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been so short-levied or to whom the refund has erroneously been made, requiring to him to show cause why he should not pay the amount specified in the notice:"]
Provided that where any duty has not been levied or has been short-levied or has been erroneously refunded by reason of collusion or any wilful miss-tatement or suppression of facts by the importer or the exporter, or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect 4[ as if] for the words 3["one year" and "six months"] the words “five years”
were substituted.
5["Explanation.--Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be."]
(2) The 6[proper officer] after considering the re-presentation, if any, made by the person on whom notice is served under sub-section
(1) shall determine the amount of duty due from
7* * * * *
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3. Subs. by Act 25 of 1978, s.6. (w.e.f. 1-7-1978).
5. Ins. by Act 21 of 1984 S.37.4. Subs. by Act 80 of 1985, s.3.1. Subs. by Act 40 of 1991, s.10 (w.e.f. 20-9-1991).
2. Subs. by Act 55 of 1991, s.2 (w.e.f. 23-12-1991).
6. Subs. by Act 18 of 1992, s.109.7. Omitted by s. 109, ibid.
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1190
such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.
(3) For the purposes of sub-section (1), the expression
“relevant date” means-
(a) in a case where duty is not levied, the date on which the proper officer makes an order for the clearance of the goods ;
(b) in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof ;
(c) in a case where duty has been erroneously refunded, the date of refund ;
(d) in any other case, the date of payment of duty.
28A.
Power not to recover duties not levied or short-levied as a result ofgeneral practice. 1[28A.Power not to recover duties not levied or short-levied as aresult of general practice. 2[(1)] Notwiths
28B.
Duties collected from the buyer to be deposited with the Central Gove-nment.
4["28B.Duties collected from the buyer to be deposited with theCentral
Government. (1) Notwithstanding anything t
CHAP
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC.,FOR PURPOSE OF REFUND
5["CHAPTER VA
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
28C.
Price of goods to indicate the amount of duty paid thereon. 28C.Price of goods to indicate the amount of duty paid thereon.Notwithstanding anything contained in this Act or any other law fort
28D.
Presumption that incidence of duty has been passed on to the buyer.
28D.Presumption that incidence of duty has been passed on to thebuyer. Every person who has paid the duty on any goods under t
CHAPTER VIPROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR
EXPORTED GOODS

29.Arrival of vessels and aircrafts in India. (1) The person-in-
charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land-
(a) for the first time after arrival in India ; or
(b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft ;
at any place other than a customs port or a customs airport, as the case may be.
(2) The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-
charge of any such vessel or aircraft--
(a) shall immediately report the I arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft ;
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1. Ins. by Act 25 of 1978, s.7 (w.e.f. 1-7-1978).
2. Renumbered & ins. by Act 29 of 1988, s.3 (w.e.f. 1-7-1988).
3. Subs. by Act 40 of 1991, s.11 (w.e.f. 20-9-1991).
4. Ins. by s.12, ibid. (w.e.f. 20-9-1991).
5. Ins. by s.13, ibid. (w.e.f. 20-9-1991).
6. Ins. by Act 22 of 1995, S. 57.----------------------------------------------------------------------
1191.(b) shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the vessel or the aircraft ; and
(c) shall comply with any directions given by any such officer with respect to any such goods,
and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft:
Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property.
30.
Delivery of import manifest or import report.
30.Delivery of import manifest or import report. (1) The person-
in-charge of a conveyance carrying imported goods shall, within twenty-four hours after arrival thereof at a customs station, deliver to the proper officer, in the case of a vessel or aircraft, an import manifest, and in the case of a vehicle, an import report, in the prescribed form:
Provided that,-
(a) in the case of a vessel any such manifest may be delivered to the proper officer before the arrival of the vessel ;
(b) if the proper officer is satisfied that there was sufficient cause for not delivering the import manifest or import report or any part thereof within twenty-four hours after the arrival of the conveyance, he may accept it at any time thereafter.
(2) The person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.
31.Imported goods not to be unloaded from vessel until entry inwardsgranted.
31.Imported goods not to be unloaded from vessel until entry inwards granted. (1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel.
1192.(2)No order under sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it.
(3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags.
animals, perishable goods and hazardous goods.
32.Imported goods not to be unloaded unless mentioned in import manifestor import report.
32.Imported goods not to be unloaded unless mentioned in import manifest or import report. No imported goods required to be mentioned under the regulations in an import manifest or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station.
33.Unloading and loading of goods at approved places only.
33.Unloading and loading of goods at approved places only. Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.
34.Goods not to be unloaded or loaded except under supervision of customsofficer.
34.Goods not to be unloaded or loaded except under supervision of customs officer. Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer:
Provided that the Board may, by notification in the Official
Gazette, give general permission and the proper officer may in any particular, case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer.
35.Restrictions on goods being water-borne.
35.Restrictions on goods being water-borne. No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be water-
home for being shipped, unless the goods are accompanied by a boat-
note in the prescribed form:
Provided that the Board may, by notification in the Official
Gazette, give general permission, and the proper officer may in any particular case give special permission, for any goods or any class of goods to be water-borne without being accompanied by a boat-note.
36.Restrictions on unloading and loading of goods on holiday,s etc.
36.Restrictions on unloading and loading of goods on holiday,s etc. No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday
1193.observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on pay-
ment of the prescribed fees, if any:
Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags.
37.Power to board conveyances.
37.Power to board conveyances. The proper officer may, at any time, board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary.
38.Power to require production of documents and ask questions.
38.Power to require production of documents and ask questions.
For the purposes of carrying out the provisions of this Act, the proper officer may require the person-in-charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions.
39.Export goods not to be loaded on vessel until entry outwards granted.
39.Export goods not to be loaded on vessel until entry outwards granted. The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel.
40.
Export goods not to be loaded unless duly passed by proper officer.
40.Export goods not to be loaded unless duly passed by proper officer. The person-in-charge of a conveyance shall not permit the loading at a customs station-
(a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;
(b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.
41.Delivery of export manifest or export report.
41.Delivery of export manifest or export report. (1) The person-
incharge, of a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an export manifest, and in the case of a vehicle, an export report, in the prescribed form:
Provided that if the agent of the person in charge of the conveyance furnishes such security as the proper officer deems sufficient for duly delivering within seven days from the date of departure of
1194.the conveyance the export manifest or the export report, as the case may be, the proper officer may (subject to such rules as the Central
Government may make in this behalf) accept such manifest or report within the aforesaid period,
(2) The person delivering the export manifest or export report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the export manifest or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented.
42.No conveyance to leave without written order.
42.No conveyance to leave without written order. (1) The person-
in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer.
(2) No such order shall be given until-
(a) the person-in-charge of the conveyance has answered the questions put to him under section 38 ;
(b) the provisions of section 41 have been complied with;
(c) the shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him;
(d) all duties leviable on any stores consumed if, such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct ;
(e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(f) in any case where any export goods have been loaded without payment of export duty or in contravention of any
1195.provision of this Act or any other law for the time being in force relating to export of goods,--
(i) such goods have been unloaded, or
(ii) where the Assistant Commissiner of Customs is satisfied that it is not practicable to unload such goods, the person-
in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India.
43.Exemption of certain classes of conveyances from certain provisions ofthis
Chapter.
43.Exemption of certain classes of conveyances from certain provisions of this Chapter. (1) The provisions of sections 30, 41 and
42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants.
(2) The Central Government may, by notification in the Official
Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter--
(a) conveyances belonging to the Government or any foreign
Government;
(b) vessels and aircrafts which temporarily enter India by reason of any emergency.
CHAPTER VIICLEARANCE OF IMPORTED GOODS AND EXPORT GOODS

44.Chapter not to apply to baggage and postal articles. The provisions of this Chapter shall not apply to (a) baggage, and (b)
goods imported or to be exported by post.
Clearance of imported goods
45.Restrictions on custody and removal of imported goods.
45.Restrictions on custody and removal of imported goods. (1)
Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Commissiner of Customs until they are cleared for home consumption are or ware housed or are transhipped in accordance with the provisions of Chapter VIII.
1196.(2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,-
(a) shall keep a record of such goods and send a copy thereof to the proper officer ;
(b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer.
2["(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import menifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the convence in which the said goods were carried .".]
46.Entry of goods on importation.
46.(1)Entry of goods on importation. The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form:
Provided that if the importer makes and subscribes to a declara-
tion before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b)to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.
(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.
(3) A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report as the case may be:
Provided that the 2[Commissiner of Customs] may in any special circumstances permit a bill of, entry to be presented before the delivery of 3[such report]:
4["Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel by which the goods have been shipped for importation into India is expected to arrive within a week from the date of such presentation."]
(4) The importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods.
(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing of vice versa.
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1. Ins. by Act 22 of 1995, s. 50.
2. Subs. ibid., for Collector of Customs.
3. Subs. by Act 25 of 1978, s.8 (w.e.f. 1-7-1978).
4. Ins. s. 8, ibid.
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1197.47.Clearance of goods for home consumption.
47.Clearance of goods for home consumption. 1[(1)] Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption.
1["(2) Where the importer fails to pay the import duty under sub-
section (1) within seven days from the date on which the bill of entry is returned to him for payment of duty, he shall pay interest at such rate, not below 2[ten per cent.] and not exceeding thirty per cent.
per annum, as is for the time being fixed by the Board, on such duty till the date of payment of the said duty:
Provided that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 (55.of 1991) and the importer has not paid such duty before such commence-
ment. the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section.”]
3["Provided further that if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons, to be recorded, waive the whole of part of any interest payable under this section.".]
48.Procedure in case of goods not cleared, warehoused, or transhippedwithin
3[thirty days] after unloading.
48.Procedure in case of goods not cleared, warehoused, or transhipped within 4[thirty days] after unloading. If any goods brought into India form a place outside India are not cleared for home consumption or warehoused or transhipped [thirty days]4 form the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof :
Provided that-
(a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time ;
(b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct.
Explanation.-In this section, “arms” and “ammunition” have the meanings respectively assigned to them in the Arms Act, 1959. (54 of
1959).
49.Storage of imported goods in warehouse pending clearance.
49.Storage of imported goods in warehouse pending clearance.
Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the [Assistant Commissiner of Customs] is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time, the goods may, pending clearance, be permitted to be stored in a public warehouse, or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of this Act, and accordingly the provisions of
Chapter IX shall not apply to such goods.
Clearance of export goods
50.
Entry of goods for exportation.
50.Entry of goods for exportation. (1) The exporter of any goods shall make entry thereof by presenting to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in the prescribed form.
(2) The exporter of any goods, while presenting a shipping bill or, bill of export, shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
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1. Re-numbered and ins. by Act 55 of 1991, s.3 (w.e.f. 23-12-
1991).
2. Subs. by Act 22 of 1995, s. 59, for “twenty percent”.
3. Subs. by , s.4, ibid. (w.e.f. 23-12-1991).
4. Subs. by Act 55 of 1991, s. 4, for “two months” (w.e.f. 23-12-
1991).
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1198.51.Clearence of goods for exportation.
51.Clearence of goods for exportation. Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation.
CHAPTER VIIIGOODS IN TRANSIT

52.Chapter not to apply to baggage, postal articles and stores.
The provisions of this Chapter shall not apply to (a) baggage, (b)
goods imported by post, and (c) stores.
53.Transit of goods in same vessel or aircraft.
53.Transit of goods in same vessel or aircraft. Subject to the provisions of section 11, any goods imported in a vessel or aircraft and mentioned in the import manifest as for transit in the same vessel or aircraft to any port or airport outside India or any customs port or customs airport may be allowed to be so transitted without payment of duty.
54.Transhipment of goods without payment of duty.
54.Transhipment of goods without payment of duty. (1) Where any goods imported into a customs port or customs airport are intended for transhipment, a bill of transhipment shall be presented to the proper officer in the prescribed form.
(2) Subject to the provisions of section 11–
(a) where any goods imported into a customs port are mentioned in the import manifest as for transhipment to any port outside India, or
(b) where any goods imported into a customs airport are mentioned in the import manifest as for transhipment to any airport outside India,
such goods may be allowed to be so transhipped without payment of duty.
(3) Where any goods imported into a customs port or a customs airport are mentioned in the import manifest as for transhipment-
(a) to any major port as defined in the Indian Ports Act,
1908 (15 of 1908), or the customs airport at Bombay, Calcutta, Delhi or Madras, or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or
1199.(b) to any other customs port or customs airport, and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs port or airport,
the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs port or customs airport to which transhipment is allowed.
55.Entry, etc., of transitted or transhipped goods on arrival at customsport or customs airport.
55.Entry, etc., of transitted or transhipped goods on arrival at customs port or customs airport. Where any goods are allowed to be transitted under section 53 or transhipped under sub-section (3) of section 54 to any customs port or customs airport, they shall, on their arrival at such port or airport, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods.
56.Transport of certain classes of goods subject to prescribedconditions.
56. Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination.
CHAPTER IXWAREHOUSING

57.Appointing of public warehouses. At any warehousing station, the Assistant Commissiner of Customs may appoint public warehouses wherein dutiable goods may be deposited. 1(xxx.
58.Licensing of private warehouses.
58.Licensing of private warehouses. (1) At any warehousing station, the [Assistant Commissiner of Customs] may license private warehouses wherein dutiable good imported by or on behalf of the, licensee-, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be, deposited. (1xxx.
(2) The Assistant Commissiner of Customs may cancel a licence granted under sub-section (1)-
(a) by giving one months notice in writing to the licensee; or
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1. Omitted by Act 55 of 1991, s.5 (w.e.f. 23-12-1991).
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1200
(b) if the licensee has contravened any provision of this
Act or the rules or regulations or committed breach of any of the conditions of the licence:
Provided that before any licence is cancelled under clause (b), the licensee shall be given a reasonable opportunity of being heard.
(3) Pending an enquiry whether a licence granted under sub-section
(1) should be cancelled under clause (b) of sub-section (2), the
[Assistant Commissiner of Customs] may suspend the licence.
59.Warehousing bond.
59.Warehousing bond. 1["(1) The importer of any goods specified in section (1) of section 61, which have been entered for warehousing and assessed to duty under section 17 or ,section 18 shall execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods-
(a) to observe all the provisions of this Act and the rules and regulations in respect of such goods;
(b) to pay on or before a date specified in a notice of demand,-
(i) all duties and interest, if any, payable under sub-
section (2) of section 61;
(ii) rent and charges claimable on account of such goods under this Act, together with interest on the same FROM the date so specified at the rate of six per cent. per annum or such other rate as is for the time being fixed by the Board;
and
(c) to discharge all penalties incurred for violation of the provisions of this Act and the rules and regulations in respect of such goods."]
(2) For the purposes of sub-section (1), the Assistant Commissiner of Customs may permit an importer to enter INTO a general bond in such amount as the Assistant Commissiner of Customs may approve in respect of the warehousing of goods to be imported by him within a specified period.
(3) A bond executed under this section by an importer in respect of any goods shall continue in force notwithstanding the transfer of the goods to any other person or the removal of the goods to another warehouse:
Provided that where the whole of the goods or any part thereof are transferred to another person, the proper officer may accept a fresh bond FROM the transferee in a sum equal to twice the amount of duty assessed on the goods transferred and thereupon the bond executed by the transferor shall be enforceable only for a sum mentioned therein less the amount for which a fresh bond is accepted FROM the transferee.
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1. Subs. by Act 55 of 1991, s.6 (w.e.f. 23-12-1991).
2. Ins. by s.7, ibid. (w.e.f. 23-12-1991).
3. Omitted by Act 32 of 1994, s.60.
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1201.
60.
Permission for deposit of goods in a warehouse.
60.Permission for deposit of goods in a warehouse. When the provisions of 7[section 59 8 xxx] have been complied with in respect of any goods, the proper officer may make an ORDER permitting the deposit of the goods in a warehouse( 5 xxx.
61.Period for which goods may remain warehoused.
6[61.Period for which goods may remain warehoused. (1) Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed,--
(a) in the case of capital goods intended for use in any hundred per cent. export oriented undertaking, till the expiry of five years; and
(b) in the case of any other goods, till the expiry of one year,
after the date on which the proper officer has made an ORDER under section 60 permitting the deposit of the goods in a warehouse:
Provided that-
(i) in the case of any goods which are not likely to deteriorate, the period specified in sub-section (1) may, on sufficient cause being shown, be extended by the Collector of
Customs for a period not exceeding six months anti by the
Principal Collector of Customs for such further period as he may deem fit;
(ii) in the case of any goods referred to in clause (b), if they are likely to deteriorate, the aforesaid period of one year may be reduced by the Collector of Customs to such shorter period as he may deem fit:
Provided further that when the licence for any private warehouse is cancelled, the owner of any goods warehoused therein shall, within seven days FROM the date on which notice of such cancellation is given or within such extended period as the proper officer may allow, remove the goods FROM such warehouse to another warehouse or clear them for home consumption or exportation.
(2) Where any warehoused goods remain in a warehouse beyond the period specified in sub-section (1) by reason of extension of the aforesaid period or otherwise, interest at such rate as is. specified in section 47 shall be payable, on the amount of duty payable at the time of clearance of the goods in accordance with the provisions of section 15 on the warehoused goods, for the period FROM the expiry of the said warehousing period till the date of payment of duty on the warehoused goods:
Provided that the Board may, if it considers it necessary so to do in the public interest, by ORDER and under circumstances of an exceptional nature, to be specified in such order, waive the whole or part of any interest payable under this section in respect of any warehoused goods:
Provided further that the Board may, if it is satisfied that it is necessary so to do in the public interest, by notification in the
Official Gazette, specify the class of goods in respect of which no interest shall be charged under this section.
Explanation.-For the purposes of this section, "hundred per cent.
export oriented undertaking" has the same meaning as in Explanation 2.to sub-section (1) of section 3 of the Central Excises and Salt Act,
1944.]
62.Control over warehoused goods.
62. Control over warehoused goods. (1)All warehoused goods shall be subject to the control of the proper officer.
(2) No person shall enter a warehouse or remove any goods therefrom without the permission of the proper officer.
(3) The proper officer may cause any warehouse to be locked with the lock of the Customs Department and no person shall remove or break such lock.
(4) The proper officer shall have access to every part of a warehouse and power to, examine the goods therein.
63.Payment of rent and warehouse charges.
63. (1) The owner of any warehoused goods shall pay to the ware house-keeper rent and warehouse charges at the rates fixed under any law for the time being in force or where no rates are so fixed, at such rates as may be fixed by the Collector of Customs.
———————————————————————–
1. Subs. by Act 25 of 1978, s.9 (w.e.f. 1-7-78).
2. Numbered, subs. and ins. by Act 11 of 1983, s.50.
3. added by Act 21 of 1984, s.38.4. Subs. by Act 80 of 1985, s.5.5. Omitted by Act 55 of 1991, s.5 (w.e.f. 23-12-1991).
6. Subs. and omitted by s.8, ibid. (w.e.f. 23-12-1991).
7. Subs. by s.9, ibid. (w.e.f. 23-12-1991).
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1202.(2) If any rent or warehouse charges are not paid within ten days FROM the date when they became due, the warehouse-keeper may, after notice to the owner of the warehoused goods and with the permission of the proper officer cause to be sold (any transfer of the warehoused goods notwithstanding) such sufficient portion of the goods as the warehouse-keeper may select.
64.Owners right to deal with warehoused goods.
64. Owners right to deal with warehoused goods. With, the sanction of the proper officer and on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same-
(a) inspect the goods
(b) separate damaged or deteriorated goods FROM the rest
(c) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods ;
(d) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods ;
(e) SHOW the goods for sale ; or
(f)take samples of goods without entry for home consumption, and if the proper officer so permits, without payment of duty on such samples.
65.Manufacture and other operations in relation to goods in a warehouse.
65. Manufacture and other operations in relation to goods in a warehouse. (1) With the sanction of the [Assistant Commissiner of Cus-
toms]and subject to such conditions and on payment of such fees as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods.
(2) Where in the course of any operations permissible in relation to any warehoused goods under sub-section (1), there is any waste or refuse, the following provisions shall apply:-
(a) if the whole or any part of the goods resulting FROM such operations are exported, import duty shall be remitted on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen FROM the opera-
tions carried on in relation to the goods exported:
Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it had been imported INTO India in that form ;
1203.(b) if the whole or any part of the goods resulting FROM such operations are cleared FROM the warehouse for home con-
sumption, import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen FROM the operations carried on in relation to the goods cleared for home consumption.
66.Power to exempt imported materials used in the manufacture of goods inwarehouse.
66.Power to exempt imported materials used in the manufacture of goods in warehouse. If any imported materials are used in accordance with the provisions of section 65 for the manufacture of any goods and the rate of duty leviable on the imported materials exceeds the rate of duty leviable on such goods, the Central Government, if satisfied that in the interests of the establishment or development of any domestic industry it is necessary so to do, may, by notification in the Official Gazette, exempt the imported materials FROM the whole or part of the excess rate of duty.
67.Removal of goods FROM one warehouse to another.
67.Removal of goods FROM one warehouse to another. The owner of any warehoused goods may, with the permission of the proper officer, remove them FROM one warehouse to another, 1 xxx,) subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.
68.Clearance of warehoused goods for home consumption.
68.Clearance of warehoused goods for home consumption. The importer of any warehoused goods may clear them for home consumption if-
(a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form ;
(b) the import duty leviable on such goods and all penalties, rent, interest and other charges payable in respect of such goods have been paid; and
(c) an ORDER for clearance of such goods for home consumption has been made by the proper officer.
69.Clearance of warehoused goods for exportation.
69.Clearance of warehoused goods for exportation. (1) Any warehoused goods may be exported to a place outside India without payment of import duty if-
(a) a shipping bill or a bill of export has been presented in respect of such goods in the prescribed form ;
(b) the export duty, penalties, rent, interest and other charges payable in respect of such goods have been paid; and
(c) an ORDER for clearance of such goods for exportation has been made by the proper officer.
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1. Omitted by Act 55 of 1991, s.5 (w.e.f. 23-12-1991).
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1204.(2) Notwithstanding anything contained in sub-section (1), if the Central Government is of opinion that warehoused goods of any specified description are likely to be smuggled back INTO India, it may, by notification in the Official Gazette, direct that such goods shall not be exported to any place outside India without payment, of duty or may be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification.
70.
Allowance in case of volatile goods.
70.Allowance in case of volatile goods. (1) When any warehoused goods to which this section applies are at the time of delivery FROM a warehouse found to be deficient in quantity on account of natural loss, the Assistant Commissiner of Customs may remit the duty on such deficiency.
(2) This section applies to such warehoused goods as the Central
Government, HAVING regard to the volatility of the goods and the manner of their storage, may, by notification in the Official Gazette, specify.
71.Goods not to be taken out of warehouse except as provided by thisAct.
71. Goods not to be taken out of warehouse except as provided by this Act. No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or re-exportation, or for removal to another warehouse, or as otherwise provided by this Act.
72.Goods improperly removed FROM warehouse, etc.
72.Goods improperly removed FROM warehouse, etc. (1) In any of the following cases, that is to say,-
(a) where any warehoused goods are removed FROM a warehouse in contravention of section 71 ;
(b) where any warehoused goods have not been removed FROM a warehouse at the expiration of the period during which such goods are permitted under section 61 to remain in a warehouse;
(c) where any warehoused goods have been taken under sec-
tion 64 as samples without payment of duty;
(d) where any goods in respect of which a bond has been executed under 1[section 59 (2xxx] and which have not been cleared for home consumption or exportation are not duly accounted for to the satisfaction of the proper officer ;
the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with all penalties, rent, interest and other charges payable in respect of such goods.
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1. subs. by Act 55 of 1991, s.9 (w.e.f. 23-12-1991).
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1205.(2) If any owner fails to pay any amount demanded under sub-
section (1), the proper officer may, without prejudice to any other remedy, cause to be detained and sold, after notice to the owner (any transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the warehouse, as the said officer may select.
73.Cancellation and return of warehousing bond.

73.Cancellation and return of warehousing bond. When the whole of the goods covered by any bond executed under 3[ section 59 (4 xxx,]
have been cleared for home consumption or exported or are otherwise duly accounted for, and when all amounts due on account of such goods have been paid, the proper officer shall cancel the bond as discharged in full, and shall on demand deliver it, so cancelled, to the person who has executed or is entitled to receive it.

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