 the customs bill, 1962(as introduced in lok sabha on 15'm june, 1962)  chapter i plu!:riminaryclauses 1 2 short title, extent and commencement definitions  chapter ii orncers 01' customs3 classes ot of!icers of customs 4 appointment of officers of customs 5 powers of officers of customs 6 entrustment of functions of board and customs officers qd certain other officers  chapter iiiappointment 01' customs ports, airports, warehousing stations, j:'l'c 7 appointment of customs ports, airports, etc 8 power to approve landing places and specify limits of customs area 9 power to declare places to be warehousing stations 10 appointment of boarding stations  chapter iv prombmons on importation and exportation 01' goods 11 power to prohibit importation or exportation of goods chapter vlevy of, and exemption from, customs duties 12 dutiable goods 13 importer to pay duty on pilferred goods 14 valuation of goods for purposes of assessment 15 date for determination of rate of duty and tariff valuation of imported goods 16 date for determination of rate of duty and tariff valuation of export goods  {io| clausbs                      |                           ||------------------------------|-----------------------------|| ~d                          |                             || 17                          | assessment of duty         || 18                          |                             || provisional assessment of    | duty                       || 19                          |                             || determination                | of                          || lia~                         |                             || to                           |                             || cillferent                   | rates                       || 20                          |                             || re-importation               |                             || of                           |                             || goods produced               | or                          || in                           |                             || india                       |                             || 21                          | goods derelict, wreck, etc || 22                          |                             || abatement of                 | duty                        || 23                          |                             || remission of                 | duty                        || 24                          |                             || power                        | to make rules for           || 'loads                      |                             || 25                          |                             || power                        | to                          || 26                          |                             || refund                       | of                          || in                           |                             || certain cases               |                             || 27                          |                             || claim for                    | refund                      || 28                          |                             || notice for payment of duties | not                         || erroneously refunded        |                             | chapter vi provisions relating to conveyancbs carr'ying iioiportrd or exportgoods 29 arrival of vessels and aircrafts in india 30 delivery of import manifest or import report 31 imported ,goods not to be unloaded from vessel until entry inwards granted 32 imported goods not to be unloaded unless mentioned in import manifest or import report 33 unloading and loading of goods at approved places only 34 goods not to be unloaded or loaded except under supervision of customs officer 35 restrictions on goods being water-borne 36 restrictions on unloading and loading of goods on holidays, etc 37 power to board conveyances 38 power to require production of documents and ask questions 39 export goods not to be loaded on vessel until entry-outwards granted ~ export goods not to be loaded unless duly passed by proper officer  n delivery of export manifest or export report 42 ni) conveyance to leave without written order 43 exemption of certain classes of conveyances from certain provisions of this chapter  chapter vii ciearance of imported goods and export goods4ot: chapter not to apply ~o j:?aggage and postal articles - 1 clearance of imported goods 45 restrictions on custody and removal of imported goods 46 entry of goods on importation 4'1 clearance of goods for home consumption 48 procedure in case of goods not cleared, warehoused, or transhipped within two months after unloading 49 storage of imported goods in warehouse pending clearance clearance of export good~ 50 entry of goods for exportation 51 clearance of goods for exportation  chapl'er viiigoods in transit 52 chapter not to apply to baggage, postal articles and stores 53 transit of goods in same vessel or aircraft 54 transhipment of goods without payment of duty 55 entry, etc, of transitted or transhipped goods on arrival at customs port or customs airport 56 transport of certain classes of goods subject to prescrihm conditions  chapter ix warehousing57 58 59 60 61 62 63 64 65 66 67 m fi~ '1~ 71' appointing of public warehouses licensing of private warehouses warehousing bon,,9 permission for de'flosit of goods in a warehouse period for whiclt goods may remain warehoused control over 1itlirehoused goods payment of rent and warehouse chnrges owner's right to deal with warehoused goods manufacture and other operations in relation to goods in a warehouse power to exempt imported materials used in the manufaetuft of goods in warehouse removal of goods from one warehouse to another clearance of warehoused goods for home consumption clearance of warehoused goods for ex!'qrtation allowance in case of volatile goods goods not to be taken out of warehouse ~cept as provided by this ad  , goods improperly removed from warehouse, ete cancellation and return of warehousing bond 72 '13  chapter x drawbackclauses 74 75 drawback allowable on re-export of duty-paid goods drawback on imported materials used in the manufacture of goods which are exported prohibition and regulation of drawback in certain casel 71  chapl'er xi special provisions regarding baggage, goods imported or exported by post, and storesbaggage 77 declaration by owner of baggage 78 determination of rate of duty and tariff valuation in respect of baggage 79 bona fide baggage exempted from duty 80 temporary detention of baggage 81 regulations in respect of baggage  goods imported or e:cported by post82 label or declaration accompanying goods to be treated 81 entry 83 rate of duty and tariff valuation in respect of goods imported or exported by post 84 regulations regarding goods imported or to be exported by post  stores85 stores may be allowed to be warehoused without assessment to duty 86 transit and transhipment of stores 87 imported stores may be consumed on board a foreign going vessel or aircraft 88 application of section 69 and chapter x to stores 89 stores to be free of export duty 90 concessions in respect of imported stores for the navy  chapl'er xii provisions relating to coastal goods and vessels carrying coastalgoods 91 chapter not to apply to baggage and stores 92 entry of coastal goods 98 coastal goods not to be loaded until bill relating thereto ii passed, etc h clearance of coastal goodp a~ destin41tiod j  clauses95 master of a coasting vessel to carry an advice book 96 loading and unloading of coastal goods at customs port or coastal port only 97 no coasting vessel to leave without written order 98 application of certain provisions of this act to coastal goods, etc 99 power to make rules in respect of coastal goods and coasting vessels  chapter xiiisearches, seizure and arrest 100 power to search suspected persons entering or leaving india, etc 101 power to search suspected persons in certain other eases 102 persons to be searched may require to be taken before gazetted officer of customs or magistrate 103 power to screen or x-ray bodies of suspected persons for detecting secreted goods 1m power to arrest 105 power to search premises 106 power to stop and search conveyances 107 power to examine persons 108 power to summon persons to give evidence and produce documents 109 power to require production of order permitting clearance of goods imported by land 118 seizure of goods, documents and things  chapter xivconfiscation of goods and conveyances and imposmon or penalties 111 confiscation of improperly imported goods, etc 112 penalty for improper importation of goods, etc 113 confiscation of goods attempted to be improperly exported, etc 114 penalty for attempt to export goods improperly, etc 115 confiscation of conveyances 116 penalty for not accounting for goods 117 penalties for contravention, etc not expressly mentioned 118 confiscation of packages and their contents 119 confiscation of goods used for concealing smuggled goods 120 confiscation of smuggled goods notwithstanding any change in form, etc 121 confiscation of sale-proceeds of smuggled goods 122 adjudication of confiscations and penalties 123 burden of proof in certain cases 124 issue of show-cause notice before confiscation of goods, etc  clauses125 option to pay fine in lieu of confiscation 126 on confiscation, property to vest in central government 127 award of confiscation or penalty by customs officers not to interfere with other punishments  chapi'er xv appeals and revision128 appeals 129 deposit, pending appeal, of duty demanded or penalty levied 130 powers of revision of board and collector of customs 131 revision by central government  chapter xvi offences and prosecutions132 false declaration, false documents, etc 133 obstruction of officer of customs 134 refusal to be x-rayed 135 evasion of duty or prohibitions 136 offences by officers of customs 137 cognizance of offences 138 offences to be tried summarily 139 presumption as to documents in certain cases 140 offences by companies  chaprer xvn miscellaneous141 conveyances and goods in a customs area subject to control  of officers of customs 142 recovery of sums due to government 143 power to allow import or export on execution of bonds in certain cases 144 power to take samples 145 owner to perform operations incidental to compliance ,with customs law 146 custom house agents to be licensed 14'1 liability of principal and agent 148 liability of agent appointed by the person-in-charge of a conveyance 149 amendme~t of documents 150 procedure for sale of goods and application of sale--proceeds  151 certain officers required to assist oftlcers of customs 152 delegation of powers 153 service of order decision etc 154 correction of clerical errorb,etc cuuii8 155 158 157 158 159 160 161 protection of action taken under the act general power to make rules general power to make regulations provisions with respect to rules and regulations rules and certain notifications to be laid before parliament repeal and savings removal of difficulties 'the schedule  the customs bill, 1962 (as introduced in lok sabra) a bill&0 cofuolidate and amend the law rel4ting to customl be it enacted by parliament in the thirteenth year of the republic of india as follows:-chap'cer i  preliminary1 (1) this act may be called the customs act, 1962 5 (2) it extends to the whole of india short tilk extent in1 commence· (3) it shall come into force on such date as the central govern- meat ment may, by notification in the official gazette, appoint 2 in this act, unless the context otherwise requires,-definition •• 10 u of 19340 (1) "aircraft" has the same meaning as in the aireraft act, 1934; (2) "assessment" includes provisional assessment, re-assessment and any order of assessment in which the duty assessed is nil; 15 (3) "baggage" includes unaccompanied baggage but does not include motor vehicles; (4) "bill of entry" means a bill of e'ntry referred to in section 46; (5) "bill of export" means a bill of export referred to in section 50; (6) "board" means the central board of revenue constituted under the central board of revenue act, 1924; <4 of 19~ (7) "coastal goods" means goods, other than imported goods, transported in a vessel from one port in india to another; (8) "collector of customs" includes an additiodl81 collector of customs; (9) "conveyance" includes a vessel, an aircraft and a vejucie; 937 (f' t c 1 (10) "customs airport" means any airport appointed under e1auae (a) of section 7 to be a customs airport; (11) "customs area" means the area of a customs station and includes any area in which imported goods or export goms are ordinarily kept before clearance by customs authorities; s (12) "custc "ns port" means any port appointed under clauae (a) of section 'i to be a customs port; (13) "custo:ns station" means any customs port, customl airport or land customs station; (jf) "f~uttable goods" means any goods which are chargeable 10 to duty and 011 which duty 1m not been paid; (15) "duty" means a duty of customs leviable under this act; (16) "entry" in relation to goods means an entry made in a bill of entry shipping bill or bill of export and includes in the case of goods imported or to be exported by post, the entry is refened toijlsecuon 82 or the entry made under the regulations znacie under section 84; (17) "examination", in relation to any goods, includes measurement and weighment thereof; (18) "export", with ita grammatical variations and cognate 20 expressions, meana ~ out of india to a place outside india; (19) "export goods" means any goods which are to be taken out ~ india to a place outside india; (20) "~porter", inre\ation to any goods at any time between their entry for export and the time when they are exported, in- 2s cludesany owner or any person holding himself out to be the 9~": (21) "foreign-going vessel or aircraft" means any vessel or air-oreft for the time beblg engaged in the carriage of goods or ,,,1qier& between any port or airport in india and any port or 30 airport outside india whether touching any intermediate port or aiqort in india or not, and includes-(i) any naval vessel of a foreign government taking part in any nayal exercises; (ii) any vessel engaged in fishing or any other operations 3s 0iltstde the territorial waters of india; (iii) any vessel or aircraft proceeding to a place outside india for any purpose whatsoever; (22) "goods" includes-~" vessels, aircrafts and vehicles: (,b) ~; (c) ~ge~ (d) currency and negotiable instruments; ad (e) any other kind of moveable pro~y; (23) "import", with its grammatical variations and cognati expressions, means bringing into india from a plaee outside india; (24) "import manifest" or "import report" m,ans the manifest or report required to be delivered under section 30; s (25) "imported goods" means any goods bl'ought into lddiil from a place outside india but does not include goods which have been cleared for home consumption; (26) "importer", in relation to any goods at an~ time bet~ ween th~r importation 8jld the time when they are eloared for 10 ,home copsumption, includes any owner or any person holtting himself out to be the importer; (27) "india" includes the territorial waters of indiaj is (28) "indian customs waters" means the waters e:jc:tencqn, into the sea to a distance of twelve nautical miles measured trom the appropriate base line on the coast of india and includes ,ny bay, gulf, harbour, creek or tidal river; (29) "land customs station" means any place appomted under clause (b) of section 7 to be a land custoip$ statio~; (30) "marl~et ljrice", in relation to any goods memba the 20 wholesa~ price of such g()()ds in t~ ordinary oqllnh' of tfade in india; (31) "person-in-cbbrge" means,-30 3s 40 (a) in relation to a vessel, the master of the vessel; (b) in relation to an aircraft, the commander or pijot-ld charge of the aircraft; (c) in relation to a railway train, the conductor, gua,d« other person having the chief direction of the train; (d) in relation to any other cpnveyance, th~ driver or other person-in-charge of the conveyance; (32) "prescribed" means prescribed by regulations made under this act; (33) "prohibited goods" means any goods the import or export of which is subject to any prohibition under this act or any other law for the time being in force but does not include' any such goods in respect of which the oonc:liuona 1r'b~ to which the goods are permitted to 'be imported or expo~ hve been complied with; (34) "proper officer" in relation to any functions to be performed under this act, means the officer of customs who is assigned those functions by the board or the collector of customs; (35) "regulations" means the regulations made by the board· under any provision of this act; (16) "rules" meadi tile rules mad by> the· ceatnl gev",,· ment under ady· provision, of twa· act; 20 a place declared as a (37) "shipping bill" means a shipping bill referred to in section 50; (38) "stores" means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting; s (39) "smuggling", in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113; (40) "tarift value", in relation to any goods, means the tariff valued fixed in respect thereof under sub-section (2) of section 10 14;  (41) "value", in rellation to any goods, means the value thereof determinecl in accordance with the provisions of subsection (1) of section 14; (42) "vehicle" means conveyance of any kind used on land s and includes a railway vehicle; i ,(0) "warehouse" means a public warehouse appointed under section 57 or a private warehouse licensed under section 58; (44) ««warehoused gooda" means goods deposited in a warehouse; (fs) "warehousing station" mean warehousing station under section 9  chapter ii officers of customs3 there shall be the following classes of omcers of customs 2s namely:-clmsclof ofllccn of cutoml (a) collectors of customs; (b) deputy collectors of customs; (c) assistant collectors of customs; and (d) such other class of officers of customs as may be appoint 30 ed for the purposes of this act '(1) the central government may appoint such persons as it thinks fit to be officers of customs appomtment of olleen til cuatoml (2) without prejudice to the provisions of sub-section (1), the central government may authorise the board, a collector of customs 35 or a deputy or assistant collector of customs to appoint officers of customs below the rank of assistant collector of customs, powers of oacers of culltoms 5 (1) subject to such· conditions and limitations as the board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this act 40 (2) an oftieer: ()fcustom,)'may eeerciwe the pmvers 'and discharge the duties conferred or imposed under thiacl on any other oftlcer of eultoms who is subordinate to him  s the central government may, by notification in the officiai bntru~ent gazette, entrust either conditionally or unconditionally to any officer ~~ ~joi1i of the central or the state government or a local authority any and customs functions of the board or any officer of customs under this act ~~j: o~~er officcn, chaprer iii 5 10 appointment of customs ports, airports, w arbhousihg stations, etc, 7 the central government may, by notification in the official appoint-gazette appointment of , customs pom, air-(a) the ports and airports which alone shall be customs ports pom, etc or customs airports for the unloading of imported goods and the loading of export goods or any class of such goods; (b) the places which alone shall be land customs stations for the clearance of goods imported or to be exported by land or inland water or any class of such goods; is (c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland water into or out of india, or to or from any land customs station from or to any land frontier; (d) the ports which alone shall be coastal ports for the carrying on of trade in coastal goods or any class of such goods with all or any specified ports in india,  i the collector of customs may-power to (a) approve proper places in any customs port or customs approve airport or coastal port for the unloading and loading of goods or ~=8and 25 b~~~~; ~ limit of (b) specify the limits of any customs area custom area, t the board may, by notification in the official gazette, declare power to places to be warehousing stations at which alone public warehouses delacjarct b , pccsoe may be appointed and private warehouses may be hcensed ~housinl stauons, 10 the collector of customs may, by notification in the official appoint-30 gazette, appoint, in or near an~ customs ~ort, a boarding station for ::'~~::g the purpose of boarding of, or disembarkation from, vessels by oftlcers stations, of customs,  chaprer ivprohibitions on importation and exportation of goods 35 11 (1) if the central government is satisfied that it is necessary po~r to 10 to do for any of the purposes specified in sub-section (2), it may, prohirtabjtt' h'b' 'th b i i impo jon by notification in the official gazette, pro i it el er a so ute y or o,r exportssubject to such conditions (to be fulfilled before or after clearance) ;:d:f as may be specified in the notification, the impgrt or expol't of guoda of any specifted description (2) the purposes merred to in subosection (1) are the following:-(a) the maintenance of the security of india; s (b) the maintenance of public order a~d standards of decency or morality; (c) the prevention of smuggling; (d) the prevention of shortage of goods of any description; (e) the conservation of foreign exchange and the safeguard- 10 ing of balance of payments; (i) the prevention of injury to the economy of the country by the uncontrolled import or export of gold or silver; (g) the prevention of surplus of any agricultural product or the product ot fisheries; is (h) the maiiitenance of standards for the classification, grading or marketing of goods in international trade; (i) the establishment of any industry; (j) the prevention of serious injury to domestic production of goods of any description; 20 (k) the protection of human, animal or plant life or health; (1)' the protection of' national treasures of artistic, historic or arclueological value; {m) the conservation of exhaustible natural resources; (n) the protection of patents, tmde marks and copyrights; 2s (0) the prevention of deceptive practicesj (p) the carrying on of foreign trade in any goods by the state, or by a corporation owned or controlled by the state to the exclusion, complete or partial, of citizens of india; (q) the fulfilment of obligations under the charter ot the 30 united nations for the maintenance of international peace and security; (r) the compliance of imported goods with any laws which are applicable to similar goods produced or manufactured in india; 35 (8) the prevention of dissemination of documents containing any matter whichprejuaijeially affeets friendly relations with any foreign state or is derogatory to national prestiae; (t) the prevention of the contravention of any law for the time being in forte; and (u) any other purpose conducive to the interesta of the teaeral public  5 chap1'er v ljwy of, aim exniption from, cl1st01\is dt1tiiiislz (1) except as otherwise provided in this act, or any other law dutiable for the time being in force, duties of customs shall be levied at such roodl rates as may be specified under the indian tarift act, 1934, or any 10 other law for the time being in force, on goods imported into, or exported from, india (2) the provisions of sub-section (1) shall apply in respect of-(4) all goods belonging to the central government; and (b) all goods belonging to the government of a state and 15 used for the purposes cf a trade or business of any kind carried on by, or on behalf of, that government, or of any operations connected with such trede or business; as they apply in respect of goods not belonging to any government 13 if any imported goods are pilferred after the unloading thereof impod:ter to 20 and before clearance for home consumption dr deposit in a warehouse, ~lretrj on the importer shall be liable to pay the duty leviable on such goods loods 14 (1) for the purposes of the indian tariff act, 1934, or any valuatir of other law for the time being in force whereunder a duty of customs ~r of is chargeable on any goods by reference to their value, the value of iiicalmedt 25 such goods shall be deemed to be--(4) the normal price at which such or like goods are sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the ordinary course of iilternational trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale: (b) where the normal price is not ascertainable, the nearest ascertainable equivalent of such price determined in accordance witll the rules made in this behalf 3s (2) notwithstanding anything contained in sub-section (1), if the central govemment is satisfied that it is necessary or expedient so to do it may, by notification in the official gazett~, fix tariff values for any class of imported goods or export goods, havmg regard to t~e trend of value of such or like goods, and where any such tariff 40 values are fix:ed, the duty shall be cbarpable with reference to such tariff value ~:"'i;"'" 15 - (1) the rate of duty and tarift valuation, if any, applicable to of rate of any imported goods, shall be the rate and valuation in force,-duty and tari1f valua-(a) in the case of goods entered for home consumption under tiod of imported goods, section 46, on the date on which a bill of entry in respect of such aoods is presented under that sectioll; 5 (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; (e) in the case of any other goods, on the date of payment of duty: 10 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 baggace and is goods imported by post 16 (1) the rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force,-daile for determination of rate of duty and tariff valuation of export goodl (a) in the case of goods entered for export under section 50, on the date on which a shipping bill or a bill of export in resped 20 of such goods is presented under that section; (b) in the case of any other goods, on the date of payment of duty: provided that if the shipping bill has been presented before the date of entry outwards of the vessel by which the goods are to be 25 exported, the shipping bill shall be deemed to have been presented on the date of such entry outwards (2) the provisions of this section shall not apply to baggage and goods exported by post aaaeument ef duty 17 (1) after an importer has entered any imported goods under 30 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 (>xamined and tested by the proper offlcer (2) mter such examination and testing, the duty, if any, leviablt" 35 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 otftcer may require the importer, exporter or any other person to produce any contract, broker's note, policy of insurance, catalogue 40 or other document whereby the duty leviable on the imported ood8 or export goods, as the case may be, can be ascertained, and to lurnilb any information required for such ascertainment which it is in bis power to produce or furnish, and thereupon the importer, exporter s or such other person shall produce such dooument and furnish luch information (4) notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or (estillg thereof, be permitted by the proper officer to be assesser~, to duty on the besis 10 of the statements made in the entry relat;',~ thereto and the documents produced and the information furnished under sub-section (3); but if it is found subsequently on examina:ion 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 is relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this act, be re-aaaeued to duty 18 (1) notwithstanding anything contained in this act but with-= out prejudice to the provisions contained in section 46-of dul, 20 '(a) where the proper officer is satisfied that an importer 01 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 (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 30 (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 ?r furnishing of such tnformation or completion of such test or enquiry, be assessed provisionally if the importer or the exporter, as the case may be, 3s 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 ftnauy in accordance with the provisions of this act, then-(a) in the case of goods cleared for home consumption or portation the amount paid shall be adjusted against the duty ~x ally asse~sed and if the amount so paid falls short of, or is in e:cess of, the duty finally assessed, the importer or the exporter 37 (b)ls-3 "jot the 'goods shan pay the deficieneyor be entitled to a refund, as the' ease may be; (b) ·in the case of wareho1lsed goods, the proper officer may, where the duty finally assessed, is in excess of the duty provisionallyassessed, require the importer to execute a bond, binding s himself in a sum equal to twice the amount of the excess duty ~:e~;, 1ft ~t· as otherwite }srovitied in any law for the time belng where goodaift  foree, where goods eonsht of a set gf artteles, duty f'hall be = u!ble ~lculated as 'fodow's:-:tau:;= (4) articles liable to duty with reference to quantity shall 10 be chugeableto that duty; '(11) article's liable to lillty witb refewnce to value shall, if they ;are uableto 'duty at the ,  me rate, -be chargeable to duty at :that tate, and if they ·are liable to duty at dilferent rates,· be ehargeable to duty at the highest of such rates; is (e) articles not liable to duty ~hal1 be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b): proyided tbat,-'(ti) aeeessorles of, and pare parts or maintenance and 20 repairing implements for, any article whiehsatisfy the conditions specified in the rules made in· this behalf shall be chargeable at theaame rate of duty as that article; (b) if 'the tmperter produees evidence to the satisfaction of the proper oftlcer regarding the value of any of the articles liable 24 to different rates ofdu~, such article shall be chargeable to duty aparately at the rate applicable to it rc~na-zo (1) if goods produced or manufactured in india be imported ~: into"lntlia after exportation· therefrom, such goods shall be liable to idiufiictu~ duty and be subjeet to all the conditions and restrictions, 30 cd ill iddii if any, to which goods of the uke kind and value not 80 produeed nr ftulntifacttn'ed are liable or '·subject, on the importation thereof: previged that if -sueh importation takes place within three yearr after the exportation of such goods and it is ~hol\lvll to the satisfaction of the assistant collector of custom$ that the goods are the same 3s which were exported, the goods may be admitted-(al in any case where at the timeof exportation of the goods, drawback of -any customs ,or excise duty levied by the union or both wal ,allowed on payment of custom!! duty equal to the -amount of such drawback; 40 ~b) in any;c8ie where at the time of·uportatit)hofthe ~ ckawback of any exeile duty leviedby & state  ~au  on payment of customs duty equal ~suchexcile·datyjeviab~&t the ~ime andj>lace of importatipn ot the goods; (c) in any case where the goods were ~ in, hcmd, without payment of-,(i) the custom& duty leviable oil the iulported materials, if any, used in the manufacture of the aooc:ll,or 10 ,(ii) the excise duty leviable on the indii~nou,s materials, if any, used in the manufacture of the iodds, or (iii) the exciae duty, if any, leviable on the good8,, on payment of customs duty equal to the aaregate amount of all such duties calculated at the rates prevailin8 at the time 81id place of importation of the loods; 15 (d) in any other case, without payment of duty (2) for the purposes of this section ioads shallbe deemed to have been produced or manufactured in illdia, if at least twenty-five per cent of the total cost of production or ·madufacture of the ~ has been incurred in india  20 21: all ioods, derelict, jetsam, flotsam and wreck brought· or ~ coming into india, shall be dealt with as if they were imported into ~, india, unless it be shownto thel satwaction olthelpj'op,er~· that etc - they are entitled to be admitteci' duty~free udqer this~t 22 (1) where it is shown to the satisfaction of the asswant abatement 25 collector ot customsof ituty·oit  ==-(a) that any ilnpor~ goods: had ,0 dwpapd: or wet· deteriorated at any time before or during the unlqadina· ot- the aoods·· goods in india; or 30 (b) that any imported goods, other than warehoused  ,acb, had been damaged at any time after the unldading thereof ill india but before their examination under section 17, on a~ount of any accident not due to any wilful act, negligence or default of the importer, his enu>loyee or agent; or (c) that any warehoused goods had been damaged· at an, time before clearance for home consumption on account' of:  )' accident not due to any wilful act, negligence or defauh of the owner, his employee or agent, allc:h soods shall be chargeable to duty iq accordance with ue provisions of sub-section (2) 40 (2) the duty to be charged on the goods referrecl to in ,u~ugn (i) shall bear the same proportion to the duty c:harieablft, 01)- tjw aooda bef4re the damage or deterioration which the value ot tht dim_led or deterioratec:l 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 deterioratec:l goods may be ascertained by either of the followma j methods at the option of ~e owner:-«(1) the value of such goods may be ascertained by ~e 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 10 other manner, and the gross sale proceeds shalj be deemed to be the value of such aoods  , , 'ill ii (1) where it is shown to the satisfaction of the assistant f4 duty oil collector of customs that any imported goods have been lost other-=---:::: wise than by pilferage or have been destroyed, at any time before is  idodl clearance for home consumption, the assistant collector of customs shall remit the duty on such goods (2) the owner of any imported goods may at any time before clearance of the goods for home consumption, relinquish his title to the goods if they have not been pilierred and thereupon the assistant 20 collector of customs shan remit the duty thereon and sell the goods: provided that if the goods are not saleable, the assistant collector may require the owner to destroy them power 10 it the central government may make rules for permitting at  ruiea the request of the owner the denaturing or mutilation of imported 25 : ~ goods which are ordinarily used for more than one purpose so as ldiidiadoo of to render them unfit for one or more of such purposes; and where  any goods are sc 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 30 ii (1) if the central government is satisfied that it is necessary in the public interest so to do, it play, by notification in the ofdcial gazette, exempt generally either absolutely or subject to mch c:onditions (to be fulfuled before or after clearance) as may be tpecifled in the notification goods of any specified description from 35 the whole or any p:u1; of duty of customs leviable thereon  (2) h the cent:al government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from tne payment of duty, under circumstance~ of alf'excep-uonal nature to be atated in such ordet, any goods on which duty 40 ii leviable , it ,:,, u where on the exportation of any goods any duty has beeli refudd of paid, such duty shall be refunded to the person by whom dr on whose iexport !1m, 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 trom 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 10 makes an order for the clearance of the goods 27 (1) any person claiming refund of any duty paid by him in ca for pursuance of an order of assessment made by an oftlcer of customs :;:::'d of lower in rank than an assistant collector of customs may make an application for refund of such duty to the assistant collector of 15 customs before the expiry of six months from the date of payment of duty: provided that the limitation of six months shall not apply where any duty has been paid under protest expzanation-where any duty is paid provisionally under section 20 18, the period of six months shall be computed from the date of adjustment of duty after the final assessment thereof (2) if on receipt of any such application the assistant collector of customs is satisfied that the whole or any part of the duty paid by the applicant should be refunded to him, he may make an order '25 accordingly ,(3) where, as a result of any order passed in appeal or revision under this act, refund of any duty becomes due to any person, the proper officer may refund the amount to such person without his having to make any claim in that behalf o (4) save as provided in section 26, no claim for refund of any 3 duty shall be entertained except in accordance with the provisions of this section 28 (1) when any duty has not been levied or has been short- notice for levied or erroneously refunded, the proper officer may, within six pa~ of 35 months from the relevant date, issue notice to the person chargeable~~ dot with the duty which has not been levied or which has been so short- abort-levied levied or to whom the refund has erroneously been made, requiring :j:~­him to show cause why he should not pay the amount specified in the cd notice: 40 provided that where any duty has not been levied or has been short-levied or has been erroneously refundec:l by reason of collusion mlany,wiltul mimtatement or buppression of fact&- by the importer of the exporter or the agent or employee of; the importer or exporter, the provisions of this sub-section shall have effect as if· the words "within six months from the relevant date" were omitted (2) the assistant collector of customs, after couidering the re-· s presentation, if any, made by the person to whom notice is issued under sub-section (1) shall determine the amount of duty due from , such person (not being in excess of the amount specified in the notice) and thereupgln suck person shall pay the amgunt so· determined (3) for the purposes of sub-section (1), the expression "relevant 10 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 is 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 chapl'er vi 20  provisions relating to conveyances carrying imported or export goodsarrival of 29 the person-in-charge of a vessel or an aircraft entering india :7=-: from any place outside india shall not cause or permit the vessel or ladia aircraft to call or land-25 (g) 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 part or a customs airport, as· the case may be, unless he is compelled to do so by stress· of' weather, 30 accident or other unavoidable cause ~lifttt of 30 (1) the person-in-charge of a conveyance carrying imported =:retrt goods shall, immediately after arrival thereof at a customs station, or import deliver to the proper officer, in the case of a vessel or aircraft, an report import manifest, and in the case of a vehicle an import report, in 3s the' prescribed fol'm: provided that,-(a) in the case of a vessel any such manifest may be delivered-to the proper offtcer before the arrivatof the vessel; (b) if the proper officer is satisfied that there was suftlcient eause for not delivering the import manifest or import report or any part thereof immediately after the arrival of the conveyance, he may accept it after such arrival "5 (2) the person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declar&tionas 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 10 was no fraudulent intention, he may pennit it to be amended or , eupplemented 31 '(1) the master of a vessel shall not pennit the unlo~ding of i:rtedt any imported goods until an order has' been given by the proper ~o be =_ ·ofiieer grantlng entry inwards' to such vessel loaded fromn vessel unt is (2) no order under sub-section (1) shall be given until an import = inmanifest has been delivered or the proper officer ,is 'satisftedthat ,ranted 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, 'zo animals, perishable goods and hazardous goods 3z no imparted goods tequired to be mentioned under the i:rtod 'regulations in an import manifest or import report shall, except with ~o be dot the pennission of the proper ofticer, be unloaded at any rustoms ::rded station unless they are specified in such manifest or report for' being tione: ~-2s unloaded at that customs station =rclt or import report 33 except with the permission of the proper officer, no imported udloadfna 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 approved the unloading or loading of such goods, places only 3034 imported goods shall not be unloaded from and export goods goods not shall not be loaded on, any conveyance except under the supervision ig~~ u:; of the proper officer: loaded d-b :a" cept under provided that the board may, y notmcatjon 10 the official guette, n(:rvidoa give general permission 'and the proper  officer may in  any particular ~m:st  '35 case give special permission, for ·any goods or class of goods to be r unloaded or loaded without the supervision of the proper officer 35 no imported goods shall be water-borne for being landed from rettrictiona any vessel and no export goods which are not accompanied by a ~hip-:i:,oo:rerping bill, shall be water-borne for being shfpp,:<l, unless the goods are borne 40 accompanied by a boat-note in the preseribed'form' provided that the board may, by notification in the oftlcial 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 reatrictions  od unjoadin& 36 no imported goods shall be unloaded from, and no export goods 5 -r ~ shall be loaded on, any conveyance on any sunday or on any holiday holctjs~ :t~ observed by the customs department or on any other day after the working hours, except after giving the prescribed notice and on paymen t of the prescribed fees: power to board cod-veyaoc:e  provided that no fees shall be levied for the unloading and loading 10 of baggage accompanying a passenger or a member of the crew, and mail bags 3' 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 is ~; to 38 for the purposes of carrying out the provisions of this act, the productiod proper officer may require the person-in-charge of any conveyance or ~e!~~d animal carrying imported goods or export goods to produce any ask questions document and to answer any questions and thereupon such person shall produce such documents and answer such questions zo ~~ :oodl 39 the master of a vessel shall not permit the loading of any loaded od export goods, other than baggage and mail bags, until an order has = until been given by the proper officer granting entry-outwards to such outwards vessel ranted export teo the person-in-charge of a conveyance shall not permit the 25 re'1!3: to loading at a customs station- _ ;~ t~ (a) of export goods, other than baggage and mail bags, :tnless proper a shipping bill or bill of export or a bill of transhipment, as the offic:er case may be, duly passe~ by the proper officer, has been handed over to him by the exporter; 30 (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer delivery of export ji1iilifcstor nport report fl, (1) the person-in-charge 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 35 export manifest, and in the cale of a vehicle, an export report, in the prescribed form: provided that if the proper officer is satisfied tbat there was sufficient cause for not delivering the export manifest or export report or any part thereof before the departure of the conveyance, he may 40 accept it after such departure (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 s export report is in any way incorrect or incomplete and that the're was no fraudulent intention, he may permit such manifest or report to be amended or supplemented 42 (1) the person-in-charge of a conveyance which has brought no ccnyeyany imported goods or has loaded any export goods at a customs sta- :~o~ leave 10 tion shall not cause or permit the conveyance to depart from that written customs station until a written order to that effect has been given by order the proper officer (2) no such order shall be given until-is (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; 20 30 (e) 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 in 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 provision of this act or any other law for the time being ~n force: relating to export of goods,-(i) such goods have been unloaded, or 3s (ii) where the assistant collector of customs is satisfied that it is not practicable to unload such goods, the personin-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the ~roper officer may direct, for bringing back the goods to india 40 43 (1) the provisions of sections 30, 41 and 42 shall not apply to exempt!on a vehicle which carries no goods other than the luggage of its ~l cerl iilf  lseo occupants conftjlnce from certaia proyiliodi of thia cbapter 937 (b) ls-4 (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; 5 (b) vessels and aircrafts which temporarily enter india by reason of any emergency  chapl'er vii clearance of imported goods and export goodschapter not t4 the provisions of this chapter shall not apply to (a) baggage, 10 ~~~y': and (b) goods imported or to be exported by post poltal udc:le ••  clearance of imported goodsreatric:tioaa od custody and removal of imported ood& tii (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 collector 15 of customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of chapter vm (2) the person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any 20 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 25 with the permission in writing of the proper officer bntry of looda on importation t6 (1) 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: 30 provided that if the importer makes and subscribes to a declaration 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-~tion, the proper officer may, pending the production of such information, permit him, previous to the entry 35 thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse apprlnted under section 57 without warehousing the same (2) save as otherwise permitted by the proper officer, a bill of entry shall incl~de all the goods mentioned in the bill of ladina or other receipt given by the carrier to the consignor (3) a bill of entry under sub-section (1) may be presented at any 5 time after the delivery of the import manifest or import report as the case may be: provided that the collector of customs may in any special circumstances permit a bill of entry to be presented before the delivery of such manifest or report 10 (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 15 (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 or vice-versa 47 when the importer of any goods entered for bome consumption clearanc 20 has paid the import duty, if any, assessed thereon and any charges ~oods for payable under this act in respect of the same, the proper officer, if ~m;t:::'­he is satisfied that the goods are not prohibited goods, may make an 2rder permitting clearance of the goods for home consumption 48 if any imported goods are not cleared for home consumption or procedure 2s warehoused or transhipped within two months from the date of the cue of unloading thereof at a customs station or within such further time ~c:::d~ot as the proper officer may allow, such goods may, after notice to the warehoused, importer and with the permission of the proper officer be sold by the ~t=:-30 person having the custody thereof: two idcigth, after un-provided thatloadfq (a) animals, perishable goods and hazardous goods may, with the permission of the proper officer, be sold at any time; 35 (b) arms, ammunition and military stores may be sold at such time and place and in such manner as the central government may direct 49 where in the case of any imported goods, whether dutiable or stotlle 0 not entered for home consumption, the assistant collector of cus- importi: to~s is satisfied on the application of the importer that the goods ~hou ~ cannot be cleared ~ithin a reasonabl~ time, th~ goods may, pending ~~ 40 clearance, be perm~tted ~~ ~ stored 10 a ?ubbc w~rehouse, or in a private warehouse if facilities for deposit iii a pubhc 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 entry of loads for exportation 50 (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 5 (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 oearancc of 51 when the exporter of any goods has paid the export duty, if :x~::hj any, assessed thereon, and any charges payable under this act in 10 respect of the same, the proper officer, if he is satisfied that the goods are not prohibited goods, may make an order permitting clearance and loading of the goods for exportation  chaprer viii goods in transit15 52 the provisions of this chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores chapter !lot to apply 10 baggage poatiil art iclee und stores 53 subject to the provisions of section 1l, any goods imported in transit (\ goods iii same vet,,:l or aircraft 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 20 india or any customs port or customs airport may be allowed to be so transitted without payment of duty ~~'t~f 54 (1) where any goods imported into a customs port or customs goode wjt&\ airport are intended for transhipment, a bill of transhipment shall out paymci,lt ffi  h 'b d f of duty be presented to the proper 0 cer in t e prescn e orm 25 (2) subject to the provisions of section 1l-(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 air-port are mentioned in the import manifest as for transhipment to any 30 air-port 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-s (a) to any major port as defined in the indian ports act 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 (b) to any other customs port or customs airport, and the proper officer is satisfied that the goods are bona fide intended 10 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 is 55 where any goods are allowed to be transitted under :section 53 ;r~~i~~ or transhipped under sub-section (3) of section 54 to any customs or transhipport or customs airport, they shall, on their arrival at such port or frr1!r:s on airport, be liable to duty and shall be entered in like manner as goods customs port d h fi  t t· th f d h   or customs are entere on t erst impor a lon ereo an t e provisions of this airport 20 act and any rules and regulations shall, so far as may be, apply in relation to such goods 56 imported goods may be transported without payment of duty j;~n from one land customs station to another, and any goods may be coodlasses orb if ssutransported from one part of india to another part through any jeet to 25 foreign territory, subject to such conditions as may be prescribed prescr d ~ed : con /tion • for the due arrival of such goods at the place of destmation  chapter ixwarehousing 17 at any warehousing station, the assistant collector of customs ~f:~~~nc 30, appoint public warehouses wherein dutiable goods may be warehouses cleposited without payment of duty   (1) at any warehousing station, the assistant collector of lic:eming of customs may license private warehouses wherein dutiable goods privahte  imported by or on behalf of the licensee or any other imported ware ousea 35 goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited without payment of duty (2) the assistant collector of customs may cancel a licence granted under sub-section (1)-(a) by giving one month's notice in writing to the licensee; or 40 (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 cla~e (b), the licensee shall be given a reasonable opportunity of being heard (3) pending an enquiry whether a licence granted under subsection (1) should be cancelled under clause (b) of sub-section (2), tile assistant collector of customs may suspend the licence s ,uebouam 51 (1) the importer of any dutiable goods which have been , entered for warehousing and assessed to duty under section 17 or aection 18 shall execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods,-(ei) to observe all the provisions of this act and the rules 10 add regulations in respect of such goods; (b) to pay on or before a date specified in a notice of demand all duties, rent and charges claimable on account of such goods udder 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 15 rate as is for the time beirtg 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 collector of 20 customs may permit an importer to enter into a general bond in such amount as the assistant collector of customs may approve in respect of the warehousing of goods to be imported by him within iii specified period (3) a bond executed under this section by an importer in respect 25 of any goods shall continue in force notwithstanding the tral'lsfer 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 30 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 3s permission h when the provisions of section 59 have been complied with in !ir dep~t respect of any goods, the proper officer may make an order permit-- ~~~~~ ting the deposit· of the goods in a warehouse without payment of duty 61 any warehoused goods may be left in the warehouse in which period for whk:h they are deposited or in any warehouse to which they may be 40 '':!:n ma, removed, till the expiry of three years after the date on which the :=arrehoused proper officer made an order under section 60 permitting the depollt of the goods in a warehouse: provided that-(i) in the case of any goods which are likely to deteriorate, the aforesaid period of three years may be reduced by the collector of customs to such shorter period as he may deem fit; 5 (ii) in the case of any goods which are not likely to deteriorate, the aforesaid period of three years may, on sufficient cause being shown, be extended by the collector of customs for a period not exceeding one year and by the board for such further period as it may deem fit: 10 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 ware-is house or clear them for home consumption or exportation 62 (1) all warehoused goods shall be subject to the control of the control proper officer over ware- housed (2) no person shall enter a warehouse or remove any goods there- looos from without the permission of the proper officer 20 (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 25 63 (1) the owner of any warehoused goods shall pay to the payment of warehouse-keeper rent and warehouse charges at the rates fixed ::~!e under any law for the time being in force or where no rates are 80 charles fixed, at such rates as may be fixed by the collector of customs (2) if any rent or warehouse charges are not paid within ten drays 30 from the date when they became due, the warehouse-keeper ma·l 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 35 m with the sanction of the proper officer and on payment of the c?wner' prescribed fees, the owner of any goods may either before or after d~;'~':b warehousing the same--;:dhouied (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; s (e) show the goods for sale; or (i) take samples of goods without entry for home consumption, and if the proper officer so permits without payment of duty on such samples ~n:e 65 (1) with the sanction of the assistant collector of customs 10 operatiolls and subject to such conditions and on payment of such fees as may ::=oin be prescribed, the owner of any warehoused goods may carryon - warehouse any manufacturing process or other operations in the warehouse in relation to such goods (2) where in the course of any operations permissible in rela- is tion 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 20 waste or refuse as has arisen from the operations 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; 2s (b) if the whole or any part of the goods resulting from such operations are cleared from the warehouse for home consumption, 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 30 cleared for home consumption 66 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 le\riable on the imported materials exceeds the rate of duty leviable on such goods, the central government, if satisfied 3s that in the interests of the establishment or development of any domestic industry it is necessary 90 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 the owner of any warehoused goods may, with the permission rem~1 qf af the proper officer, remove them from one warehouse to another, ~:":'ierr:'" without payment of duty, subject to such conditions as may be ho~e to prescribed for the due arrival of the warehoused goods at the another 5 warehouse to which removal is permitted   the importer of any warehoused goods may clear them for ~~:,ol home consumption ifgoods for  home con-(a) a bill of entry for home consumption in respect of such lumption goods has been presented in the prescribed form; 10 (b) the import duty leviable on such goods and all penalties rent, interest and other charges payable in respect of such gooda have been paid; and (c) an order for clearance'of such goods for home coilsumption has been made by the proper officer is 69 (1) any warehoused goods may be exported to a place ou~i4e ~of india without payment of import duty if-,dod for atrtatiod (a) a shipping bill or a bill of export has been presented in po 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 20 (c) an order for clearance of such goods for exportation has been made by the proper officer (2) notwithstanding anything contained in sub-section (1), if the central government is of opinion that warehoused goods of any 25 specified description are likely to be smuggled baclt into india, it may, by notification in the official gazette, direct that such goods shall not be exported to any place outside india without p,ayment of duty or may be aljowed to be so exported subject to such restrictiqns and conditions as may be specified in the notification ao 70 (1) when any warehoused goods to which this section applies allowance ia are at the time of dp1ivery from a warehouse found to be deficient ti~l ~~!   in quantity on account of natural loss, the assistant collector of eg~~ customs may remit the duty on such deficiency (2) this section -applies to such warehoused goods as the central 3s government, having regard to the volatility of the goods and the manner of their storage, may, by notificatiqn in the 01llcial gazette, specif,y  'i no warehoused goods shall be taken out of a warehouse except goods not on clearance for home consumption or re-exportation,or for removal :t~/=-40 to, another warehouse or as otherwise provided by this act boule except  , -   provided 937 (b) ib-a bj thii act  '12 (1) in any of the following cases, that is to say,-oooda 1mpropedj removed from wiiehouse, etc (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 5 such goods are permitted under section 61 to remain in a warehouse;  (c) where any warehoused goods have been taken under section 64 as samples without payment of duty; (d) where any goods in respect of which a bond has been 10 executed under section 59 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 sucbi5 goods together with all penalties, rent, interest and other charges payable in respect of such goods  (2) if any owner fails to pay any amount demanded under subsection (1), the proper officer may, without prejudice to any other remedy, cause to be detained and sold, after notice to the owner (any 20 transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the warehouse, as the said officer may select ~ '13 when the whole of the goods covered by any bond executed of warehoua- under section 59 have been cleared for home consumption or exported ids bond or are otherwise duly accounted for, and when all amounts due on 25 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  chapl'er x drawbackdrawba: '14 (1) when any goods capable of being easily identified waich ~ ':} have been imported into india and upon which any duty has been duty-paid paid on importation, are exported to any place outside india, ninetyaooas five per cent of such duty shall, except as otherwise hereinafter pro- 3s vided, be re-paid as drawback, if-(a) tlle goods are identified to the satisfaction of the assistant collector of customs as the goods which were imported; and (b) the goods are entered for export within two years from the date of payment of duty on the importation thereof; 40 ~vided that in any particular case the aforesaid period of two lears may, on sufficient cause being shown, be extended by the hoard by such further period as it may deem fit (2) notwithstanding anything contained in sub-section (1), the 5 rate of drawback in the case of goods which have been used after the importation thereof shall be such as the central government, having regard to the duration of use, depreciation in value and other relevant circwnstances, may, by notification in the official gazette, fix (3) the board may make regulations for the purpose of carrying 10 out the provisions of this section and, in particular, such regulations may-(a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored tugether in bulk, may be established; 15 (b) specify the goods which shall be deemed to be not capable of being easily identified (4) for the purposes of this section-(a) goods shall be deemed to have been entere4 for export on the date with reference to which the rate of duty is calculated under section 16; 20 (b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shah be deemed to be the date of payment of duty 15 (1) where it appears to the central government that in respect drawblck em 25 of goods of any class or description manufactured in india and ex- im~ ported to any place outside india, a drawback should be allowed of ::i:lltbe duties of customs chargeable under this act on any imported mate- manufac:ture rials of a class or description used in the manufacture of such goods, ::h~~:e the central government may, by notification in the official gazette, uported 30 direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2) (2) the central government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide-35 (a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture of the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in th~ manufacture of goods of that class or description either by manufacturers generally or by any particular manufacturer; (b) for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; (c) for requiring the manufacturer to give access to evt!iy part of his manufactory to any officer of customs specially autho- s rised in this behalf by the assistant collector of customs to enable such authorised 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 "76 (1) notwithstanding anything hereinbefore contained, no draw- 10 back shall be allowed-i'rohibition and reauladon or drawback in certain cases (a) in respect of any goods which are required under the regulations to be included in the export manifest or export report and are not so included; (b) in respect of any goods the market-price of which is leis is than the amount of drawback due thereon; (c) where the drawback due in respect of any goods is less than five rupees (2) without prejudice to the provisions of sub-section (1), if the central governrnent is of opinion that goods of ahy specified descrip- 20 tion in respect of which drawback may be claimed under this chapter are likely to be smuggled back into india, it may, by notification in the official gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification 2s  chapter xi sptclal provisions regarding baggage, goods importd> or exportd by post, and stores baggage71 (1) the proper officer may, subject to any rules made under su~!if!iction (2), pass free of duty-declaration " the owner of any baggage shall, for the purpose of clearing 0 by owner of it, meke a declaration of its contents to the proper officer 3  e dctermina-'8 the rate of duty and tariff valuation, if any, applicable to tion of rate baggage shall be the rate and valuation in force on the date on ~1ru~:~ which a declaration is made in respect of such baggage under section tion in res- 77 3s pea of bllpf· bdrfii fttu baapf exempted from duty (0;) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satlsfled that it has been in his use for such minimum: period as may be specified 40 in the rules; 5 (b) any article in the baggage of a passenger in respect of which the said oaicer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules 10 (2) the central goverrunent may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify-(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1); (b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1); is (c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty (3) different rules may be made under sub-section (2) for different classes of persons 20 80, where the baggage of a passenger contains any article which temporary is du:jable or the import of which is prohibited and in respect of getention of which a true declaration has been made under section 77, the proper liiaage officer may at the request of the passenger detain such article for the purpose of being returned to him on his leaving india 11 the board may make regulations,-rqulations (a) providing for the manner of declaring the contents of any ~f :::':e baggage; (b) providing for the custody, examination, assessment to duty and clearance of baggage; 30 (c) providing for the transit or transhipment of baggage from one cuatoms station to another or to a place outside india  goods imparted or exported by post:81 in the case of goods imported or exported by post, any label label o~ or declaration accompanying the goods, which contains the descrip- ~~_ 35 tion, quantity and value thereof, shall be deemed to be an entry for ina goods f h f h' to bc treltimport or export, as the case may be, or t e purposes 0 t 1s act ed  cntry 83 (1) the rate of duty and tariff-value, if any, applicable to any ratc of duty goods imported by post shall be the rate and valuation in foree on ~t~rjtr, the date on which the postal authorities present to the proper officer ~lu'tc~n in 40  a hst containing the particulars of such goods for the purpose of ~f goodd· jmporte or assessing the duty thereon: exported by poet provided that if such goods are imported by a vessel and the 1iat of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival (2) the rate of duty and tariff value, if any, applicable to any s goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities for exportation u the board may make regulations providing for-regulation regarding pods imported or to be exported by post (a) the form and manner in which an entry may be made in 10 respect of any specified class of goods imported or to be exported by post, other than goods which are accompanied by a label or declaration containing the description, quantity and value thereof; (b) the examination, assessment to duty, and clearance of goods imported or to be exported by post; is (c) the transit or transhipment of goods imported by post, from one customs station to another or to a place outside india  stores85 where any imported goods are entered tor warehousing and the importer makes and subscribes to a declaration that the goods 20 are to be supplied as stores to vessels or aircrafts without payment of import duty under this chapter, the proper officer may permit the goods to be warehoused without the goods being assessed to duty stores may be allowed to be warehoused without assessment to duty tranait and 86 (1) any stores imported in a vessel or aircraft may, without transhipment payment of duty, remain on board such vessel or aircraft while it is 2s of storcs in india (2) any stores imported in a vessel or airoraft may, with the permission of the proper officer, be transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90 30 imported 81 any imported stores on board a vessel or aircraft (other than ~orel may ed stores to which section 90 applies) may, without payment of duty, od c:a:':ra be consumed thereon as stores during the· period such vessel or air· foreign-going craft is a foreign-going vessel or aircraft vessel or aircraft a plication 88 the provisions of section 69 and chapter x shall apply to stores 35 of section 69 (other than those to which section 90 applies) as they apply to other ·xndt cs~f:er goods, subject to the modification that for the words "exported to o os d" hey any place outside india" or the word "exporte wherever t occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted 40 89 goods produced or manufactured in india and required as fstoresfto be t -f" i' f b rtedf freeoezs ores on any oreign-gomg vesse or alrcra t may e expo ree 0 port duty duty in such quantities as the proper officer may determine, having regard to the size of the vessel or aircraft, the number of passengers s" and crew and the length of the voyage or journey on which the vessel or aircraft is about to depart 90 (1) imported stores specified in sub-section (3) may without ~ncc88iodlf - - in respect 0 payment of duty be consumed on board a ship of the indian navy imported stores for (2) the provisions of section 69 and chapter x shall apply to the navy 10 stores specified in sub-section (3) as they apply to other goods, subject to the modifications that-, (a) for the words "exported to any place outside india" or the word "exported" wherever they occur, the words "taken on board a ship of the indian navy" shall be substituted; is (b) for the words "ninety-five per cent" in sub-section (1) of section 74, the words "the whole" shall be substituted (3) the stores referred to in sub-sections (1) and (2) are the following: -(a) stores for the use of a ship of the indian navy; 20 (b) stores supplied free by the government for the use of the crew of a ship of the indian navy in accordance with their conditions of service  chapter xii provisions relating to coastal goods and vessels carrying coastal 25 goods91 the provisions of this chapter shall not apply to baggage and chaptelyr not - to app to stores bqpge and stores 92 (1) the consignor of any coastal goods shall make an entry bntry of thereof by presenting to the proper officer a bill of coastal goods in =j~l 30 the prescribed form (2) every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of lhe contents of such bill 93 the master of a vessel shall not permit the loading of any coutal 35 coa~tal goods on the vessel until a bill relating to such goods pre- ~oot!d:j to sented under section 92 has been passed by the proper officer and until bill rehas been delivered to the master by the consignor ~:a=~~reto etc clearance of 94 (1) the master of a vessel carrymg any coastal goods shall ~~~ carry on board the vessel all bills relating to such goods delivered to tion ma him under section 93 and shall, immediately on arrival of the 'vessel at any customs or coastal port, deuver to the proper officer of that port all bills relating to the goods which are to be unloaded at that s port (2) where any coastal goods are unloaded at any port, the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-sectioll (1) 10 95 (1) the master of every vessel carrying ~oastal goods shall be supplied by the customs authorities with a book to be called the "advice book" master of - collating '1essel to carry an advice boot (2) the proper officer at each port of call by such vessel shall make such entries in the advice book as he deems fit, relating to 15 the goods loaded on the vessel at that port (3) the master of every such vessel shall carry the advice 'book on board the vessel bnd shall on arrival at each port of cail deliver it to the proper officer at that port for his inspection loadi~ and 96 no coastal goods shall be loaded on, or unloaded from, any 20 :!~~lng of vessel at any port other than a customs-port or a coastal port appointgoodll at customs port ed under section 7 for the loading or unloading of such goods orcoutal port only no coasting 97 (1) the master of a vessel which has brought or loaded any =l:th t coastal goods at a customs or coastal port shall not cause or permit written au the vessel to depart from such port until a written order to that 25 order effect has been given by the proper officer (2) no such order shall be given until-(a) the master of the vessel has answered the questions put to him under section 38: (b) all eharges and penalties due in respect of that· vessel or 30 from the master thereof have been paid or the payment secured by such guarantee or deposit of such amount as tile properoflicer may direct; (e) the master of the vessel has satisfied the proper officer that no penalty is leviable on him under section 116 or the pay- 35 ment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of snch amount as the proper officer may direct; (d) the provisions of this chapter and any rules andr~ula­lions relating to coastal goods and vessels carrying: coastalggq(js 40 have been complied with k (1) sections 33, 34 and 36 shall, so far as may be, apply to applic:ado coutal goods as they apply to imported goods or export goods of certafd (2) sections 37 and 38 shall, so far as may be, apply to vessels ~~ carrying coastal goods as they apply to vessels carrying imported tc:,:'111 s ioods or export ioods i , etc (i) the central government may, by notification in the official gazette, direct tat all or any of the other provisions of chapter vi and the provisions of; section 45 shall apply to coastal goods or vessels carrying coastal goods subject to such exceptiona and modi-10 lcationa as may be ipecified in the notification n the central government may make rules for-power to (a) preventing the baking out of india of any coastal gooca ~:;:a the export of which is dutiable or prohibited under this act or of coastal any other law for the time being in force; =t:d is (b) preventing, in the case of a vessel carryin, coastal goods veaela as well as imported or export goods, the substitution of imported or export aoods by coastal goods  chapter xlii20 1m (1) if the proper officer has reason to believe that any person p t  ower 0 to whom this section applies has secreted about his person, any gooos search iui-liable to confiscation or any documents r~lating thereto, he may ~t:;ru; aearch that person or lcavina 11  india, etc (2) this section applies to the fo owldg persons, namely:-(a) any person who has landecl from or is about to board or 18 oil board any vessel within the indian customs waters; (b) any person who has landed from or is about to board, 81' is on board a foreign-going aircraft; (c) any person who has got out of, or is about to get into, or 30 is in, a vehicle, which has arrived from, or is to proceed to an), place outside india; i (d) any person not included in clause (a), (b) or (c) who hu entered or is about to leave india; (e) any person in a customs area 35 101 (1) without prejudice to the provisions of section 100, if an officer ot customs empowered in this behalf by general or special ~= to order of the collector of customs, has reason to believe that any pccted ~ person has secreted about his person any goods of the description f:1oz:ertlln specified in sub-section (2) which are liable to confiscation, or docu- other caaea 40 menta relatina thereto, he may search that person 837 (b) ls-6 (2) the goods referred to in sub"'section ,(1) are the fol1owidg!-(a) gold; (b) manufactures of gold or precious stones; (c) precious stones; (ci) watches; (e) any other class of, good which the central governmeat may, by notification in the official gazette, specify =i:r be in (1) when any officer of customs is about to seatch any penod require :-y under the provisions of section 100 or section 101, the 'oftlcerof ~~aken customs shall, if such person so requires, take him to the nearett 10 uc&ure  quelled gazetted officer of customs or magistrate 0fbc:er of cutom or mqiltrate (2) if such requisition iscmade, the officer of customs may detain the person making it until he can bring him before the gazetted officer of customs or the magistrate (3) the gazetted officer of customs or the magistrate before is whom any such person is  brought shall, if he sees no reasonable ground for search, forthwith discharge the person but otherwise shall direct that search be made (4) a female shall not be tearched by anyone excepting a female power to 103 (1) where the proper ofticer has reason to' believe that any 20 x~::; bt!dies person referred to in 'sub·sectim: (2) of; mction 10') has, any goods of suspected liable to coafiscation secreted inside his body, he may detain such ~=~ for person and produce him witlwut unnecesary delay befol'e the nearest teereted magistrate loodl (2) a magistrate before whom any person is brought under sub- 25 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 persod (3) where any such magistrate has reasonable ground for believing that such person has any such goods secreted inside his body and 30 the magistrate is satisfied that for the purpose of discovering such goods it is nece$sary to have the body of such person 'screened or x-rayed, he may make an order to that effect (4)' where a magistrate ,has made any order under sub-section (3), ill relation t'd-any period, the proper oftieerahall, as soon 1135 lm'acticable, take· such penon befofr: a rciioiollt~ins qupu ftcatiods 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 (5) a radiologist before whom any person is brought under subsection (4) shall, after scraening or x-raying the body of such person, forward his report, together with any x-ray ,pictures taken by him, to the magistrate without unnecessary delay (8) where on receipt of a report from a radiologist under sub-10 section(5),or otherwise, the -magistrate is satisfied that any person has any goods liable to conftscation 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 &han be bound to comply with such direction: is provided that in the case of a female no such action shall be taken except on' the advice and undej' the supervision of a female reiwtered medical practitioner (7) where any person is brought before a magistrate under this section, such magistrate may for the purpose of enforcing the pro-20 vilions of this section order such person to be kept in such custody and for such period as he may direct (b)'nothing in this section shan apply to any person referred to in sub-section (1), who admits that goods liable to confiscation are lecreted  inside' his-body; and, who voluntarily submits himsf'lf for 25 suitable action being taken for bringing outsuch  goods ~zplanation  ,for the purpoies of this section, the expression "reatistered medical practitioner" means any person who holds a qualification granted by an authority specified in the schedule to , of 1916 the indian medical degrees act, 1916, or notified under section 3 of 30 that act, or by an authority specified in any of the schedules to the aa oli9,6 indian medical council act, 1956 1m; (1) if an 'oftieer of eustoms empowered in this behalf by power to ieneral or special order of the collector' of customs has reason to arrelt believe that any person in india or within the indian customs waters 35 has been guilty of an oftence punishable under section 135, he may arrest such person and shall, as soon as may be, inform him of the erounds of such arrest (2) every person arrested under lub  llection (1) shall, without unnecel8ary delay, be taken to a magistrate 40 (3) the magistrate before whom such person is taken may if he thinks fit either commit him to jail ·or order him to be kept in such custody as the magistrate may deem fit, pending investigation by ofticers otcuatoma'; provided that when any such person is prepared to give bail, he hall be released on bail in accordance with the provisions of the code of criminal procedure, 1898 s ef 18, 'ower to -reb pre- 105 (1) if the assistant collector of customs, or in any area adjoining the land frontier or the coast of india an officer of customs 5 specially empowered by name in this behalf by the board, has reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceeding under this act, are secreted in any place, he may authorile any officer of customs to search or may himself search for such loods 10 documents or things (2) the provisions of the code of criminal procedure, 1898, relats of ib,s ing to searches shall, so far as may be, apply to searches under w, section powu: it1 (1) where the proper oftlcer has reason to believe that ally is ~ cod- aircraft, vehicle or animal in india or any vessel in india or within ftjid-· the indian customs waters has been, is being, or is about to be, used in the smuggling of any goods or ir the carriage of any goods which have been smuggled, he may at any time stop any such vehicle, animal or vessel or, in the case of an aircraft, compel it to land, and-20 (a) rummage and search any part of the aircraft, vehicle er vessel; ,(b) examine and search any goods in the aircraft, vehicle or vessel or on the animal; (e) break open the lock of any door or package for exercilidr2s the powers conferred by clauses (a) and (b), if the keys are withheld (2) where for the purposes of sub-seetion (1)-'(a) it becomes necessary to stop any vessel or compel any aireraft to land, it shall be lawful for any vessel o~ aircraft in the 30 service of the government while flying her proper flag and any authority authorised in this behalf by the central government to summon such vessel to stop or the aircraft to land, by means of an intemational signal, code or other recognized means, and thereupon such vessel shall forthwith stop or such aircraft shall forth- 35 with land; and if it fails to do so, chase may be given thereto by any vessel or aircraft as aforesaid and if after a gun is fired as a signal the vessel fails to stop or the aircraft fails to land, it may be fired upon; (b) it becomes necessary to stop any vehicle or animal, the 40 proj)er offtcer may use all lawful means for stopping it, and where iuch means fail, the whitol nr iinimal may be tired upon 111 any officer of customs empowered in this behalf by general or powc~ to   ~me~~ peclal order of the collector of customs may, durmg the course of ioqi any enquiry in connection with the smuggling of any goods,-(a) require any person to produce or deliver any document s or thing relevant to the enquiry; (b) examine orally any person acquainted with the facts and circumstances of the case; (c) require any person referred to in clause (b) to make a statement in writing in connection with such enquiry and to sign 10 such statement 1 (1) aily officer of customs empowered in this behalf by gene- powcr to ral or special order of the collector of customs shall have power to :::: to lummon any person whose attendance he considers necessary either r ~ to give evidence or to produce a document or any other thing in any p=uce i s inquiry which such officer is making in connection with the smugglinj ciocumedta of any goodi (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 documents or things of a certain description in the 20 possession or under the control of the person summoned •• (3) all persons so summoned shall be bound to attend either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and 25 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 sec:tion  (4) every such inquiry as aforesaid shall be deemed to be a judicial 30 proceeding within the meaning of section 193 and section 228 of the indian penal code 45 of 1160 lot any otftcer of customs appointed for any area adjoining the powcr to land frontier of india and empowered in this behalf by general or ~uc:tioa special order of the board, may require any person in possession of of order 35 any goods which such officer has reason to believe to have been ~::!~ imported into india by land, to produce the order made under section of goods 4:7 permitting clearance of the goods: =~rted br provided that nothing in this section shall apply to any imported goods passing from a land frontier to a land customs station by a route 40 appointed under clause (c) of section 7 seizw'c of 110 (1) if any oftic:er of customs has l'eason to believe that an)' ~o::~~ aocl goods are liable to confiscation under this act, he may seize suell thidp goods : provided that where it is not practicable to seize any such looda, the officer of customs may serve on the owner of the goods an e,rder 5 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of the officer of customs (2) any officer of customs may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceedm, under this act 10  chaprer xiv conpiscation or goods and conveyancbs and imposmon of nmal'ldieooacatiod nl the following goods brought from a place outside india  r: :::or:r be liable to confiscation:-1ooda etc: (ti) any goods imported by sea or air which are unloaded or 15 attempted to be unloaded at any place other than a clalstoms port or customs airport appointed under clause (ti) of section 7 for the unloading of such goods; (b) any goods imported by land or inland water through any route other than a route specified in a notification issued under 20 clause (e) of section 7 for the import of such goods; (c) any dutiable or prohibited goods brought into any bay, gulf,creek or tidal river for the purj)ose of being landed at a place  other than a customs port; (d) any goods which are imported or attempted to be import- 25 ed or are brought within the indian customs waters, for the pur~ pose of being imported, contrary to any prohibition imposed by or under this act or any other law for the time being in force; (e) any dutiable or prohibited goods f!>und concealed in any manner in any conveyance; 30 (f) any dutiable or prohibited goods required to be mentioned under the regulations in an import manifest or import report which are not so mentioned; (g) any dutiable or prohibited goods which are unloaded from a conveyance in contravention of the provisions of section 32, 35 other than goods inadvertently unloaded but included in the record kept under sub-section (2) of section 45; (h) any dut1able or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of seetion33 or section306; 40 (i) any dutiable or prohibited goods found concealed in any manner in any package either before or after the unloading thereof; (j) any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse without the permission of the proper officer or contrary to the terms of such pennilsion; (k) any dutiable or prohibited goods imported by land in respect of which the order permithng clearance of the goods 10 required to be produced under section 109 is not produced or which do not correspond in any material particular with the ipecification contained therein; (t) any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under i s this act, or in the case of baggage in the declaration made under lection 77; (m) any dutiable or prohibited goods which do·not corre  pond in any material particular with the entry made under thw act or in the case of baggage with the declaration made under section 77 in respect thereof; (11) any dutiable or prohibited goods transitted with or without transhipment or attempted to be so transitted in contravention of the provisions of chaptvr viii; (0) any goods exempted, subject to any condition, from duty 2s the export of which is dutiable or prohibited under this act or or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer 111 any person,-p __ ' , _t)' lor 30 (a) who, knowing or havin, reason to believe that any other ::r:iod perpn is intending to smuggle any ,ood into india gives that of aoodl, , etc btber person financial or other asaistanee for iulullliq iu loodi, or (b) who, in relation to any goods, doe or omit to do ad,j act which act or omission would render such loods liable to confiscation under section 111, or , 10 (c) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keepinl, concealing or selling, or in any other manner dealing with any loods which he know or has reason to believe are liable to confiacation under section 111, shall be liable,-(i) in the case of goods in respect ot which any prohibition is in force under this act or any other law for the time beida in force, to a penalty not exceeding three times the value 01 the goods or one thousand rupees, whichever is the greater; is (ii) in the case of dutiable goods, other than prohibited goods, to a penalty not exceeding three times the duty sought to be evaded on such ,oods or one thousand rupees, whichever ia the greater 113 the following export goods shall be liable to confiscation: -20 cooftic:atiod of aooda anemptcd to be improperly (/1) any goods attempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods; ~llportcd cu: (b) any goods attempted to be exported by land or inland water through any route other than a route specified in a notifi- 2s cavon issued under clause (c) of section 7 for the export of such loods; (c) any dutiable or prohibited goods brought near the land frontier or the coast of india or near any bay, gulf, creek or tidal river for the purpose of being exported from a place other 30 than a land-customs station or a customs port appointed for the loading of such goods; (d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any' prohibition imposed by or under this act or any 35 other law for the time being in force; (e) any dutiable or prohibited goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation; (f) any dutiable or prohibited goods which are loaded o~  o attempted to be loaded in contravention of the provisions of leetion 33 or section 34; (g) any dutiable or prohibited goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be waterborne for being loaded on any vessel, the eventual destination of which is a place outside india without the per-s mission of the proper officer; (h) any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this act, or in the case of baggage in the declaration made under section 77; 10 (i) any dutiable or prohibited goods which do not correspond in any material particular with the entry made under this act or in the case of baggage with the declaration made under section 77 in respect thereof; is '(;) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74: (k) any goods cleared for exportation under a claim for drawback which are not exported except on account of lack of space in the conveyance by which they were to be exported 114 any person-penalty £01 (a) who, knowing or having reason to believe that any other :x=imperson intends to smuggle any goods out of india gives that properly, ct; other person financial or other assistance for smuggling such goods; or 25 (b) who, in relation to any goods, does or omits to do any act which act or omission will render such goods liable to confiscation under section 113: thall be liable,-30 (i) in the case of goods in respect of which any prohibition is in force under this act or any other law for the time being in force, to a penalty not exceeding three times the value of the goods or one thousand rupees, whichever is the greater; 3s (ii) in the case of dutiable goods, other than prohibited ~oods, to a penalty not exceeding three times the duty sought to be evaded on such goods or one thousand rupees, whichever is the greater; o~7 (b) ls-7 it  , (iii) in the case of goods under claim for drawback, to penalty not exceeding three times the amount of drawback claimed or one thousand rupees, whichever is the greater coofbcation of coi1vcy-115 (1) the following conveyances shall be liable to confisca- s ancel tion : -(a) any vessel which is or has been within the indian customs waters, any aircraft which is or has been in india, or any vehicle which is or has been in a customs area, while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods; 10 (b, any conveyance from which the whole or any part of the goods is thrown overboard, staved or destroyed so as to prevent seizure by an officer of customs; (c) any conveyance which having been required to stop or land under section 106 fails to do so, except for good and suffi- is cient cause; 20 (d) any conveyance from which any warehoused goods cleared for exportation, or any other goods cleared for exportation under a claim for drawback, are unloaded, without the permission of the proper officer; (e) any conveyance carrying imported goods which has entered india and is afterwards found with the whole or substantial portion of such goods missing, unless the master of the vessel or aircraft is able to account for the loss of, or deficiency in, the goods 25 (2) any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance gr animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person 30 in charge of the conveyance or animal and that each of them had taken all such precautions against such use as are for the time being specified in the rules: provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance 3s shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be explanation-in this section, "market price" means market price at the date when the goods are seized 40 111 if any goods loaded in a conveyance for importation into india, or any goods transhipped under the provisions of this act or coastal goods carried in a conveyance, are not unloaded at their pelulltv (of dot aa:ount-ida for aoodl p1ace of destination in india, or if the quantity unloaded is short oi the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted for to the satisfaction of the assistant collector of customs, the person-in-charge of the 5 conveyance shall be liable,-10 (a) in the case of goods loaded in a conveyance for importation into india or goods transhipped under the provisions of this act, to a penalty not exceeding twice the amount of duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been imported; (b) in the case of coastal goods, to a penalty not exceeding twice the amount of export duty that would hav~ been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been exported 15 117 any person who contravenes any provision of this act or penalties fat abets any such contravention or who fails to comply with any pro- ~ntraved­vision of this act with which it was his duty to comply, where no ~~n:c:; d8t express penalty is elsewhere provided for such contravention or mentioned 20 failure, shall be liable to a penalty not exceeding one thousand rupees 118 where any smuggled goods are contained in a package, the confiscation package and any other goods contained therein shall also be liable ~d~~' to conflsca tion content •• 25 119 any goods used for concealing smuggled goods shall also confisc:atioa be liable to confiscation ~~eroofor explanation-in this section, "goods" does not include a con-==: veyance used as a means of transport goods 120 (1) smuggled goods may be confiscated notwithstanding any confiscation change in their form of smuilled 30' goods dot-(2) where smuggled goods are mixed with other goods in such :;h=, manner that the smuggled goods cannot be separated from such in form, other goods, the whole of the goods shall be liable to confiscation: etc provided that where the owner of such goods proves that he had 35 no knowledge or reason to believe that they included any smuggled goods, such part of the goods as is proved by him to have not been smuggled, shall not be liable to confiscation 121 where any smuggled goods are sold by a person having confiacatjon knowledge or reason to believe that the goods are smuggled goods, :~ci of 40 the sale-proceeds thereof shall be liable to confiscation ~d  ~ ~~~~ 122 in every cue under this chapter in which anything is liable tiona and to confiscation or any person is liable to a penalty, such confiscation penalties or penalty may be adjudged,-(a) without limit, by a collector of customs or a deputy collector of customs; s (b) where the value of the goods liable to confiscation does not exceed ten thousand rupees and where the penalty proposed to be imposed does not exceed two thousand rupees, by an assistant collector of customs; (c) where the value of the goods liable to confiscation does 10 not exceed one thousand rupees and where the penalty proposed to be imposed does not exceed two hundred rupees, by a gazetted officer of customs lower in rank than an assistant collector of customs b~~ of 123 (1) where any goods to which this section applies are seized is :rtainl~&el under this act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be on the person from whose possession the goods were seized (2) this section shall apply to gold, manufactures of gold and precious stones, precious stones, watches, and any other class of goods 20 which the central government may by notification in the official gazette specify 124 no order confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the owner of the goods or such person-25 issue of ihow-cause notice before confiscation of loll j8, etc (n) is given a notice in writing infonning him of the ground on which it is proposed to confiscate the goods or 10 impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the 30 notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasona:ble opportunity of being heard in the matter: provided that the notice referred to in clause (a) and the repre- 35 sentation re[eited to in clause (b) may, at the request of the person concerned be oral 125 (1) whenever confiscation of any goods is authorised by this optiotct t~ act, the officer adjudging it may, in the case of any goods, the li:~ eor importation or exportation whereof is prohibited under this aet or confiscatiog under any other law for the time being in force, and shall, in the (:ase s of any other goods, give to the owner of the goods an option to pay in lieu of confiscation such fine as the said officer thinks fit: provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the 10 duty chargeable thereon (2) for the removal of doubts it is hereby declared that any fine in lieu of confiscation of goods imposed under sub-section (1) shall not affect the duty payable on such goods 126 (1) when any goods are confiscated under this act, such qn confiscad h 11 h· tlon, pro-is goo s sat ereupon vest m the central government perty to vest in central (2) the officer adjudging confiscation shall take and hold posses- government sion of the confiscated goods 127 the award of any confiscation or penalty under this act by awnfiard o! h 11 h  fi" f 'sh co scatlon an officer of customs s a not prevent t e m lctlon 0 any pum - or penalty 20 ment to which the person affected thereby is liable under the provi- ~i, customs  ulicers not sions of chapter xvi of this act or under any other law to interfere with other puni,hmentl chapter xv  appeals and revision128 (1) any person aggrieved by any decision or order passed appeala 2s under this act may, within three months from the date of the communication to him of such decision or order-(a) where the decision or order has been passed by a collector of customs, appeal to the board; 30 (b) where the decision or order has been passed by a deputy collector or assistant collector of customs, appeal to the collector of customs; (c) where the decision or order has been passed by an officer of customs lower in rank than assistant collector of customs, appeal to the deputy collector of customs, or if there is no deputy collector of customs, to the collector of customs: 35 provided that the appellate authority may, if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months (2) the appellate authority may, after giving an opportunity to the appellant to be heard, if he so desires, and making such further inquiry as may be necessary, pass such order as it thinks fit, confirming, modifying or annulling the decision or order appealed against: provided that no order enhancing any duty or penalty or fine in 5 lieu of confiscation or confiscating goods of greater value shall be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: provided further that where the appellate authority is of opinion that any duty of customs has been short-levied, no order enhancing 10 the duty shall, except where the case falls under the proviso to subsection (1) of section 28 be passed unless the appellant is given notice within the time-limit specified in that section to show cause against the proposed order deposit, pending appeal, of duty demanded or penalty levied 129 (1) where the decision or order appealed against relates to is any duty demanded in respect of goods which are not under the control of customs authorities or any penalty levied under this act, any person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty demanded or the penalty levied: 20 provided that where in any particular case the appellate authority is of opinion that the deposit of duty demanded or penalty levied will cause undue hardship to the appellant, it may in its discretion dispense with such deposit, either unconditionally or subject to such conditions as it may deem fit 2s (2) if upon any such appeal it is decided that the whole or any portion of such duty or penalty was not leviable, the proper officer shall return to the appellant such amount of duty or penalty as was not leviable powers of revision of board and collector of cuatonu 130 (1) the board may of its own motion or on the application of 30 any aggrieved person call for and examine the record of any proceeding in which an officer of customs has passed any decision or order under this act (not being an order passed in appeal under section 128) for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may pass such order 3~ thereon as it thinks fit: provided that no order levying any duty or enhancing any duty or penalty or fine in lieu of confiscation or confiscating goods of greater wlue shall be passed under this section unless the person affected by the proposed order has been given a reasonable opportu- 40 nity of showing cauae against it: provided further that where the board is ot "pinion that any duty of customs has not been levied or has been short-levied, no order levying or enhancing the duty shall, except where the case falls under the proviso to sub-section (1) of section 28 be made unless the person 5 affected by the proposed order is given notice to show cause against it within the time-limit specified in that section (2) the power conferred upon the board under sub-section (1) may also, in the like manner and subject to the like conditions, be exercised by the collector of customs in respect of any decision or 10 order passed under this act (not being an order passed in appeal under section 128) by an 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 board or the collector of customs of its or his own motion, and no application for the revision of any is such dec!;ion or order shall be entertained, after the expiry of two years frf'm the date of such decision or order 131 (1) the central government may, on the application of ijny revision by person aggrieved by-&~~ent (a) any order passed unaet section 128 or 20 (b) any order passed by the board or the collector of customs of its or his own motion under section 130, or (c) any order passed on the application of any aggrieved person under section 130 where the order is of the nature referred to in the first proviso to sub-section (1) of that section, 2,5 annul or modify such order: provided that no order enhancing any duty or penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section (2) an application under sub-section (1) shall be made within 30 rix months from the date of the communication to the applicant of the order against which the application is being made: provided that the central government may if it is satisfied that the applicant was prevented bv sufficient cause from presenting the application within the aforesaid period of six months allow it to be 35 presented within a further period of six months  chapter xvioffences and prosecutions 132 whoever makes signs or uses, or causes to be made, signed or false  used any declaration, statement or document in the tranraction of t:elar~:~: 40 any business relating· to the customs knowing or having reason to menta etc believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both obstruction of officer of custom  133 if any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this act, such person shall be punishable with imprisonment for a term which may s extend to six months, or with fine, or with both 134 if any person-refusal to be x-rayed (a) resists or refuses to allow a radiologist to screen or to take x-ray picture of his body in accordance with an order made by a magistrate under section 103, or 10 (b) resists or refuses to allow suitable action being taken on the advice and under the supervision of a registered medical practitioner for bringing out goods liable to confiscation secreted inside his body; he shall be punishable with imprisonment for a term which may is extend to six months, or with fine, or with both evasion of 135 without prejudice to any other action that may be taken dutyb  or under this act, if any personprohl itioqs (a) knowingly and with intent to defraud the government of any duty payable on any goods or to evade any prohibition for 20 the time being imposed under this act or any other law for the time being in force with respect to any goods acquires possession of, or is in any way concerned in carrying, removing, depositing harbouring, keeping, concealing or selling or in any manner dealing with, such goods; or 2s (b) is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any such prohibition as aforesaid; ;, ' he shan be punishable with imprisonment for a term which may 30 extend to two years, or with fine, or with both offences by officer of customll 136 (1) if any officer of customs enters into or acquiesces in any agreement to do, abstains from doing, permits conceals or connives at any act or thinj( whereby any duty of customs leviable on any ~oods, or any prohibition for the time being in force under this act 35 or any other law for the time being in force with respect to any ,,"oods is or may be evaded he shall be puniflhable with imprisonment for a term which may extend to two years, or with fine, or with both (2) if any officer of customs,-(a) requires any person to be searched for goods liable to 40 confiscation or any document relatinll thel'pto, without having reuon to believe that he has such goods or document secreted about his person; or (b) arrests any person without having reason to believe that he has been guilty of an offence punishable under section 135, s he shall be punishable with fine which may extend to one thousand rupees (3) if any officer of customs, except in the discharge in good faith of his duty as such officer or in compliance with any requisition made under any law for the time being in force, discloses any particulars 10 learnt by him in his official capacity in respect of any goods, he shall be punishable with fine which may extend to one thousand rupees 137 (1) no court shall take cognizance of any offence under cotaiadce section 132, section 133, section 134 or section 135, except with the of o«eueea 15 previous sanction of the collector of customs (2) no court shall take cognizance of any offence under section 136,-(a) where the offence is alleged to have been committed by an officer of customs not lower in rank than assistant collector 20 of customs, except with the previous sanction of the central government: (b) where the offence is alleged to have been commuted by an officer of customs lower in rank than assistant collector of customs, except with the previous sanction of the collector of 2s customs 138 notwithstanding anything contained in the code of criminal offences to procedure 1898 an offence under this chapter may be tried sum~ :~::n)' marily by a magistrate 131t where any document is furnished by any person under this preaua::ptioc 30 act or has been seized under this act from the custody or control of :e:ts ;:cany person, and such document is tendered by the prosecutior in certai:!j cues evidence against him, the court shall,-(al unless the contrary is proved by any such person, presume-35 (i) the truul of the contents of ~uch document; (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by or to be in the handwriting of, any 40 particular person, is in that person's handwriting, and in the case of a document executed or attested that it was executed or attested by the person by whom it purports to have been so executed or attested: (b) admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence s 140 (1) if the person committing an offence under this chapter is a company, every person who, at the time the offence was committed was in charge of, and was responsible to the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be pro- ie ceeded against and punished accordingly: provided that nothing contained in this sub-section shall render any such person liable to such punishment provided in this chapter if he proves that the offence was committed without his knowledge and that he exercised all due diligence to prevent the commission ot is such offence (2) notwithstanding anything contained in sub-section (1), where an offence under this chapter has been committed by a company and it is proved that the offpnce has been committed with the consent or connivance of, or is attributablp to any negligence on the part of, any 2::-director, manager, secretary or other officer of the company, suell director, manager, secretary, or other officer shall a]so be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly explanation-for the purposes of this section,-(a) "company" means a body corporate and includes a firm or other association of individuals; and (b) "director", in relation to a firm, means a partner in the firm  chapter xvii miscellaneouscodv~ 141 all conveyances and goods in a customs area ~hall, for the ::~ ~t:m purpose of enforcing the provisions of this act, be subject to tharea subject i f control of officers of customs to contro 0 officers of cultoms recovery of 10 where any duty demanded from any person or any penalty 35 a::r::e~~ payable by any person under this act is not paid,-(a) the proper officer may deduct or may require any (lther ofticer of customs to deduct the amount so payable from any money owing to such person which may be under the contra] of the proper officer or such other ofticer of customs; 01' 40 (b) the assistant collector of customs may recover or mi~ require any other officer of customs to recover the amount 10 payable by detaining and selling any go~ belonging to such person which are under the control of the assistant collector of customs or such other officer of customs; or s 10 (c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b), the assistant collector of customs may prepare a certificate signed by him specifying the amount due from such person and send it to the collector of the district in which such person owns any property or resides or carries on his business and the said c~llector on receipt of such certificate shall proceed to recover from the said person the amount specified thereunder as if it were an arrear of land revenue is 143 (1) where this act or any other law requires anything to be p t  ' ower 0 done before a person can import or export any goods or clear any allow import goods from the control of officers of customs and the assistant col- or -rfrt ~ lector of customs is satisfied that having regard to the circumstances:= :: of the case, such thing cannot be done before such import, export:'~ 20 or clearance without detriment to that person, the assistant collector of customs 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 sul"e'ty or security and subject to such conditions as the assistant collector 2s of customs approves, for the doina of that thing within such time after the import, export or clearance as may be specified in the bond (z) if the thing is done within the time specified in the bond, the assistant collector of customs shall cancel the bond as discharged in full and shall, on demand, deliver it, so cancelled, to the 30 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 35 the assistant collector of customs shall, without prejudice to any other action that may be taken under this act or any other law for the time being in force, be entitled to proceed upon the bond in accl!)rdance with law 144 (1) the proper officer may, on the entry or clearance of any power to 40 goods or at any time while such goods are being passed through the take l1li1-customs area, take samples of such goods in the pl'esence of the plea owner thereof, for examination or testing, or for ascertaining the blue thereof, or for any other purposes of this act (2) after the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, if - request in that behalf was made at the time the sample was taken, or failing such a request be disposed of in such manner as the collector of customs may direct s 145 all operations necessary for making any goods available for examination by the proper officer or for facilitating such examination shall be performed by or at the expense of, the owner of the goods owner to ~ operauods iacidental :ce qjdl,s:-caatoml law cultom 146 (1) no person shall carryon business as an agent relating 10 :': rrntl to the entry or departure of a conveyance or the import or export 0idied of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations (2) the board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations is 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 persons who may apply for a licence 20 and the qualifications of persons to be employed by a licensee to assist him in his work as an agent: (d) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted: 25 (e) the circumstances in which a licence may be suspended or revoked; and (1) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be flied 30 1jabilit)' of 147 (1) where this act requires anything to be done by the pridcip&l owner, importer or exporter of any goods, it may be done on his aad liedt behalf by his agent (2) any such thing done by an agent of the owner, importer or exporter of any good~ shall be deemed to have been done with the 3s knowledge nnd cqnsent of such owner, importer or exporter, so that in any proceedings under this act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by hiijujelf (3) when any person is expressly or impliedly authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purposes of this act, such person shall, without prejudice to the liability of the owner, importer or s exporter, be deemed to be the owner, importer or exporter of such goods for such purposes 148 (1) where this act requires anything to be dqne by the per- liability of son in charge of a conveyance, it may be done on his behalf by his ~~~::edpby agent the penon inchuge of 10 (2) an agent appointed by the person in charge of a conveyance a conveyand any person who represents himself to any officer of customs as anee an agent of any such person in charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person in charge by or is under this act or any law for the time being in force, and to penalties and confiscations which may be incurred in respect of that matter 1" save as otherwise provided in sections 30 and 41, the proper amendment officer may, in his discretion, authorise any document, after it has :e~::u­been presented in the customs house to be amended: 20 provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the 2s time the goods were cleared, deposited or exported, as the case may be 150 (1) where any goods are to be sold under any provisions of procedure this act, they shall, after notice to the owner thereof, be sold by ~~:n':f public auction or by tender or with the consent of the owner in any application h ofs~-30 0t er manper proceed • (2) the proceeds of any such sale shall be applied-35 (a) firstly to the payment of the expenses of the sale, (b) next to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods, (c) next to the payment of the duty, if any, on the goods sold, (d) next to the payment of the charges in respect of the goods sold due to the person having the custody of the goods, 40 (e) next to the payment of any amount due from the owner of the goods to the central government under the provisions of this act or any other law relating to customs, and the balance, if any, shall be paid to the owner of the goods 151 the following officers are hereby empowered and required to assist officers of customs in the execution of this act, namely:-cenain o1bcen required to usist officers of customs (a) officers of the central excise department; (b) officers of the navy; (c) officers of police; , (d) officers of the central or state governments employed at any port or airport; (e) such other officers of the central or state government or a local authority as are specified by the central government in this behalf by notification in the official gazette 10 delqatiod 15% the central government may, by notification in the official of powera gazette, direct that subject to such conditions, if any, as may be specified in the notiftcation-(4) any power exercisable by the board under this act shall be exercisable also by a collector of customs empowered is in this behalf by the central government; (b) any power exercisable by a collector of customs under this act may be exercisable also by a deputy collector of customs or an assistant collector of customs empowered in this behau by the central government; 20 (c) any power exercisable by a deputy collector of customs under this act may be exercisable also by an assistant collector of customs empowered in this behalt"by the central government; (d) any power exercisable by an assistant collector of customs under this act may be exercisable also by a gazetted 2s officer of customs empowered in this behalf by the board 153 any order or decision passed or any summons or notice issued under this act, shall be served-service of order decision, etc (a) by tendering the order, decision, summons or notice or sending it by post to the person for whom it is intended or to his 30 agent; or (b) if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house correction of clerical erron, etc 1m clerical or arithmetical mistakes in any decision or order 3s passed by the central government, the board or any officer of customs under this act, or eltors arising therein from any accidental slip or omission may, at any time, be corrected by the central government, the board or such officer of customs or the successor in office of such officer, as the case may be 40 155 (1) no suit, prosecution or other legal proceeding shall lie p~tec:tion of against the central government or any officer of the government :d: ~ or a local authority for anything which is done, or intended to be act done in good faith, in pursuance of this act or the rules or regulations s (2) no proceeding other than a suit shall be commenced against the central government or any officer of the government or a local authority for anything purporting to be done in pursuance of this act without giving the central government or such officer a month's previous notice in writing of the intended proceeding and of the 10 cause thereof, or after the expiration of three months from the accrual of such cause 156 (1) without prejudice to any power to make rules contained general elsewhere in this act, the central government may make rules =:r r~el consistent with this act generally to carry out the purposes of this is act (2) in particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matt~rs, namely:-(a) the manner of determining the nearest ascertainable 20 equivalent of the normal price of any goods; 2s (b) the conditions subject to which accessories of, and spare parts and maintenance and repairing implements for, any article shall be chargeable at the same rate of duty as that article; (c) the precautions that shall be taken by the owner, his agent and the person-in-charge of any conveyance or animal for the purposes of sub-section (2) of section 115; 30 (d) the detention and confiscation of goods the importatioll of which is prohibited and the conditions, if any, to be fulfilled before such detention and confiscation and the information, notices and security to be given and the evidence requisite for the purposes of such detention or confiscation and the mode of verification of such evidence; 35 (e) the reimbursement by an informant to any public ofbcer of all expenses and damages incurred in respect of any detention of any goods made on his information and of any proceedings consequent on such detention; (f) the information required in respect of any goods mentioned in a shipping bill or bill of export which are not exported or which are exported and are afterwards re-ianded 40 157 (1) without prejudice to any' power to make regulations general (~ntained elsewhere in this act, the board may make regulations =nrc~ consistent with this act and the rules, generally to carry out the ,watioaa purposes of this act (2) in particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:-(a) the fonn of a bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, 5 bill of transhipment, boat note and bill of coastal goods; (b) the conditions subject to which the transhipment of all or any goods under sub-section (3) of section 54, the transportation of all or any goods under section 56 and the removal of warehoused goods from one warehouse to another under section 10 67 may be allowed without payment of duty; (c) the conditions subject to which any manufacturing process or other operations may be carried on in a warehouse under section 65 158 (1) all rules and regulations made under this act shall be 15 published in the official gazette proviaions with respect to rules and reguladom (2) any rule or regulation which the central government or the board is empowered to make under this act may provide-(i) for the levy of fees in respect of applications, amendment of documents, furnishing of duplicates of documents, issue of 20 certificates, and supply of statistics, and for rendering of any services by officers of customs under this act; (ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or any person who fails to comply with any provision of a rule or regulation with 2s which it was his duty to comply, shall be liable,-(a) in the case of contravention or failure to comply with a rule, to a penalty which may extend to five hundred rupees; (b) in the case of contravention or failure to comply 30 with a regulation to a penalty which may extend to two hundred rupees !~::n ~~ti-159 every rule made under this act and every notification issued ficationa to under sections 11, 14, 25, 66, 69 70, 74, 75, 76, 98, 101 and 123 shall be g:f~~d par- laid as soon as may be after it is made or issued ~fore each house of 3s liament parliament while it is in session for a total period of thirty days which may be comorised in one session or in two successive sessions, and if, before the exp~ry of the session in which it is so laid or the session immediately following, both houses agree in making any modification in the rule or notification or both 40 houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no ejtect as the case may be; so, however, that any sucb moditication or annulment shall be' without prejudice to the validity of anything previously done under that rule or notification 160 (1) the enolctments specified in the schedule are hereby llej?c81au 5 repealed to the extent mentioned in the fourth column thereof villis of 1934 (2) in the indian tariff act 1934-(a) for section 2, the following section shall be substituted, namely:-10 "2 the rates at which duties of customs shall be levied ~:~:ed ill under the customs act 1962, are specified in the first and tt= sc:he-second schedules" du~ to be  leyled:'  (b) sections 5 and 6 shall stand repealed; (3) notwithstanding the repeal of any enactment by this section,-is 20 (a) any notification, rule, regulation, order or notice issued or any appointment or declaration made or any licence, permission or exemption granted or any assessment made, confiscation adjudged or any duty levied or any penalty or fine imposed or any forfeiture, cancellation or discharge of any bond ordered or any other thing dane or any other action taken under any repealed enactment shall, so far as it is not inconsistent with the provisions of this act, be deemed to have been done or taken under the corresponding provision aforesaid; (b) any document referring to any enactment hereby repealedshau be construed as referring to this act ('r to the corresponding provision of this act  (4) this act shall apply to all goods which are subject to the control of customs at the commencement of this act notwithstanding that the goods were imported before such commencement (5) where the period prescribed for any application, appeal, revi-30 sion or other proceeding under any repealed enactment had expired on or before the commencement of this act, nothing in this act shall be construed as enabling any such application, appeal or revision to be made or a proceeding to be instituted under this act by reason only of the fact that a longer period therefor is prescribed or provl-3s sion is made for extension of time in suitable cases by the appropriate authority (6) the provisions of section 65 shall apply to gcods warehoused before the commencement of this act if the operations permissible under that section were carried on after such commencement 937 (b) ls--9 t') ad, dut)' or pmalty payable udder my repealed enactment may be recovered in a manner provided under this ac!t but without prejudice to any action already taken for the reeovery of sueh duty or penalty under the repealed act (8) nte mention of particular matters in sub-sections (4) (5) (6) 5 and (7) shall not be held to prejudice or affect th~ general application of section 6 of the general clauses act, 189', with regard to the effect 10 of 1897 of repeals (9) nothing in this act shall affect any law for the time being in force relating to the constitution and powers of any port authority 10 in a major part as defided in the iildian ports ad, 1908 i s of 1908 ~, 161 if any difficulty arises in giving effect to the provisiods of this di6:u'ties act, particularly in relation to the transition from the enactments repealed by this act to the provudabs of this act, the central government may, by general or special order, do anything not inconsis- 15 tent witja such pl'olr'isiaas wbicll appears id be lieceslaxy or expedient for the purpose of removing the diffieu1ty  the schedule (sft sectiod , rlp!a~year no short title extent of reprej s i 3 4 1878 8 the sea customs ita the whole 1896 8 the inland bonded warehouses act the whole j9a4 19 the lad c\lltom act - the whole 1934 32 the aircraft act  seed [6  statement of objects and reasonsthe sea customs act which lays dbwn the basic law relating to customs was enacted more than 80 years ago it has been amended from time to time and some important amendments were mede by the sea customs (amendment) act, 1955 general and comprehensive revision of the act has not so far been undertaken several provisions of the act hav~ become obsolete difficulties ha,'e also been experienced in the implementation of certain other provisions the trade has been pressing for certain changes and facilities smuggling, consequent to controlled economy, has presented new problems to meet these requirements, it hils become necessary to revise the act the land customs act was passed in 1924 it is not a selfcontained act and applies by reference provisions of the sea custom!' act to land customs with certain modifications there is no separate law relating to air customs, and the administration of gir customs is governed by certain rules made under the indian aircraft act, 1911 while revising the sea customs act, it is proposed to consolidate the provisions relating to sea customs, land customs and air customs into one comprehensive measure the notes on clauses explain in detail all the changes which are proposed to be introduced in the new law as compared with the existing law morarji r desai new delhi; the 8th june, 1962 cla1l8e 2-a number of new definitions of certain terms which are used in the new law have been added clause 3-this is a new provision which specifies the classes of officers of customs the existing statutory designation of "chief customs officer" and the "customs collector" are being replaced by the actual designation of the officers cla'use 4-sub-clause (1) corresponds to first para of existing section 6 sub-clause (2) is a new provision which empowers the central government to delegate to the board and the :;;uperior officers of customs the powers to appoint subordinate officers clause s-sub-clause (1) corresponds to second para of existing section 6 and existing section 9(a) sub-clause (2) is a new provision and will enable officers of customs to perform the functions of their subordinates whenever necessary clause 6 replaces existing section 8 under which the powers of officer!> of customs at places where there is no custom house me exercised by the land revenue officers of the district this is no longer necessary because central excise officers are available all over the country further, powers of customs officers have sometimes to be conferred on other officers, like police officers the proposed clause, therefore, makes a general provision empowering the central government to entrust functions of an officer of customs to any officer of the central or a state government or a local authority cla1l8e 7-clause (a) corresponds to existing section 11 (a) the sub-clause as revised provides for a customs port being appointed for the loading and unloading of only a class of imported goods or goods to be exported further, the phrase "customs-port" will no longer apply to ports which handle coastal goods only sub-clauses (b) and (c) correspond to section 4 of the land customs act, 1924 clause (d) corresponds to existing section 12 clause 8 corresponds to exjsting section u(c) and 11 (f) the power to approve landing placs etc will now be exercised by the collector of customs instead of by the board clause 9 corresponds to existing section 14 the new clause will permit the establishment of warehouses in the interior and at ~and­customs stations this will enable the department to give warehousing facilities in the interior and also in respect of goods imported by land clause 10 corresponds to existing section 17 the latter part of the existing section regarding the appointment of places at which vessels may be anchored is being deleted as that power is conferred on port authorities under the indian ports act, 1908 clause 11 replaces existing sections 18 and 19 the existing section 19 does not specify any guiding principles, for prohibiting the import or export of goods the purposes for which the import or export of goods may be prohibited have now been sgecifted in subclause (2) on the lines of the general agreement on trade and tariff to which india is a signatory items (r), (s) and (t) though not speci fically provided in gatt are nonetheless permitted by gatt a residuary provision has, however, been added to meet unforeseed exigencies clause 12-goods imported or exported by land are at present not liable to duty unless they are imported from or exported to a territory which is declared a foreign territory by a notification issued under secticn 5 of the indian tariff act, 1934 in that case duty becomes leviable in respect of such commodities as are specified in the notification basically there is no difference between imports by land or by sea customs duties are imposed on the products of foreign countries and the means by which the goods are imported are not really relevant it is, therefore, proposed to provide that imports and exports by land would automatically attract customs duty this clause replaces section 20 of the sea customs act, 1878 with the following amendments:-(i) goods imported into or exported from a place ('ther than a customs-port which are at present not dutiable would beeome liable to duty (ii) clause (b) of the existing section under which opium, salt or salted fish carried coast-wise is dutiable, is being deleted the provisions in section 2 (4) and section 6 of the indian tariff act, 1934 for levy of duty on opium, salt or motor spirit carried coast-wise is also being omitted the power to levy differential duty on goods manufactured or produced in another state is odd-ferred under the constitutiol'l on the state governments (iii) sub-section (2) is being amended the liability to customs duty of goods belonging to the central government which is implied at present is being specifically provided clause 13-this is a new provision which makes the importer liable to pay duty on goods whi9 are pilferred before clearance onder the exi5ting aet, an importer can abandon an entire consigament evoen though it may have been pilferred in which case he is not liable to pay duty clause 14(1) replaces existing section 30 clause (a) of the existing section regarding determination of assessable value of goods on the basis of their wholesale price in india is being deleted as it does not conform to the provisions of gatt, to which india is a signabry this has been one of the persistent demands of importers clause (b) of the existing section has been re-drafted to confonn to the princijjles enunciated in gatt it is being specifically provided that the assessable value shall be based on transactions in which the seller and the buyer have no interest in the business of each other and price is the sole consideration it has also been provided on the lines of gatt that where the normal price in independent transactions is nut ascertainable, the nearest equivalent of such price, as may be determined in accordance with the rules to be made by the central government, will be the assessable value clause 14(2) corresponds to existing section 22, and' specifies in addition the guiding principle for fixing tariff values at ijresent tariff values are fixed on the basis cf real value as defined in section 30 (8) since that sub-section is heing omitted the hasis for fixing tariff value is also being changed so as to be in confonnity with the revised definition of value clause 15 corres,?onds to existing section 37 a residuary clause (c) has been added, according to which the date for determining the rate of duty in the case of goods not cleared in accordance with the normal procedure shall be the date of payment of duty clause 16 corresponds to existing section 38 instead of the existing first proviso which fixes the date for determining duty where the export of any goods is permitted without a shipping bill or in anticipation of the delivery of a shipping bill, a general residuary clause is being provided specifying that in the <:ase of goods not exported in accordance with the normal procedure, the date for determining the rate of duty shall be the date of payment of duty clause 17-sub-clause (1) corresponds to existing section 31, with the modification that all imported goods or goods to be exported and not only goods liable to ad valorem duty will now be liable to be examined another amendment gives to the customs officers discretion to examine all or any part of the goods sub-clause (2) corresponds to existing section 87, sub-clause (3) corresponds to second p:lra of existing section 29, and sub-clauae (4) corresponds to existing section 29-a clause 18 corresponds to existing section 29-b, and makes the following amendments:-(i) provisional assessments will now be pe~ible if the customs officer deems it necessary to make further enquiries before he assesses the goods this will avoid detention of goods in such cases (ii) even in the case of goods to be warehoused, provisional assessment will be permissible clause 19 replaces existing section 21, with the following amendments:-(i) strictly speaking, the provisions of the existing section apply even where certain articles liable to different rates of duty form ingredients of certain goods this provision is being deleted, as being obsolete (ii) it is being specifically provided that articles which are liable to duty with reference to quantity shall be chargeable 'to that duty only (iii) two provisos are being added the first one states that accessories of, and maintenance and repair implements for, any article which satisfy the conditions specified in the rules made in this behalf by the ce'ntral government shall be chargeable at the same rate of duty as the main article with which they are imported this should give considerable relief from the hardships which a strict application of the existing section would cause the second proviso provides that if the importer produces evidence to the satisfaction of the customs officer regarding the value of the articles liable to difterent rates of duty, each such article shall be charged to duty at the rate applicable to it this, again, will prove to be a big facility in cases of this type clause 20 corresponds to existing sections 25 and 26, with the following changes:-(i) the condition that property in the re-imported goods should not have changed hands, is being deleted, as it ha resulted in the denial of concession in cases where the foreign buyer had taken delivery of the goods which were later rejected oa idlpection the implied condition that the goodj are the same which were exported is being specifically provided (ii) where goods exported under a claim for dmwback of central excise duty are re-imported, the amount of drawback shall be repaid in the form of a customs duty -under the existing provision the amount of central excise duty leviable at the time of re-importation has to be paid since the rate of drawback allowed on export is fixed ad hoc and may be more or less than the actual duty paid, it is but fair that on re-importation duty should be levied at the same ad hoc rate (iii) in the case of goods which are exported in bond without payment of customs duty or the central or state excise duty, an amount equal to such duties calculated at the rates prevailing at the time and place of re-importation ojl the goods will have to be paid in the form of a customs duty this is a new provision (iv) the provision giving discretion to the chief customs officer to waive the payment of excise duty even though drawback was received at the time of exportatiol'1, is being deleted (v) sub-clause (2) is a new provision which lays down that goods shall be deemed to have been produced or manufactured in india if at least 25% of the total cost of production or manufacture of the goods has been incurred in india this provision is being made to avoid disputes clause 21 correspondes to existing section 27 clause 22 replaces existing sections 33, 34, 34a, 35 apd 114, with the following changes:-(i) under th~ existing sections, abatement of duty can be allowed:-<a> in respect of goods liable to ad valorem duty if they are damaged, (b) in respect of goods liable to duty on tarift value if they have deteriorated to the extent of more than one-tenth of the value, (c) in respect of goods liable to specific duty, other than wine, spirit or beer, which have been notified by the central government, and which have deteriorated to the extent of more than one-tenth of the value these distinctions are being abolished and abatement will now be admissible in respect of all goods and for damage as well as 9"'7 (b) ls-io deterioration the revised provision will give relief to importers whose goods may deteriorate or may get damaged (ii) under the existing sections, abatement of duty is allowed only in respect of damage or deterioration sustained before the delivery of the bill of entry under the revised provision, abatement will be allowed in respect of damage and deterioration up to the stage of unloading of the goods thus the thoughtful importer who puts in his bill of entry before the unloading of the goods will not be penalised as at present at the same time, the importer who delays putting in a bui of entry will not get any relief on account of any deterioration o~ goods during the period of delay abatement of duty will also be allowed in respect of damage substained due to an unavoiaableaceident after the woading of the goods but before their examination (iii) the provision in existing section 33 for determining the extent to which abatement of duty may be allowed in respect of goods liable to ad valorem duty is being extended to other goods also cl4use 23-sub-clause (1) replaces existing section 122 under the existing section remission of duty is permissible only if goods are lost or destroyed by unavoidable accident or delay under the revised provision remission of duty may be 'allowed in all cases where goods are lost or destroyed whatever may be the reason since cases f total loss or destruction cause considerable hardship, a generous approach is being made further, the new provision will speculcally permit remission of duty not only in respect of warehoused goods as at present but also in respect of other goods which are cleared direct for home consumption importers will welcome this relief sub-clause (2) replaces the last para of existing section 100 and lays down that the proper officer may require that the abandoned goods should be surrendered to the customs department again, the concession in the proposed provision will specifically cover not only warehoused goods which alone enjoy the concession at present but also goods cleared direct for home consumption this would be an additional relief to importers whose goods have completely deteriorated cl4use 24 replaces existing section 155 the scope of the present concession in the rate of duty is restricted to spirits only the concession is beil'lg extended to all goods, specified by the central government which can be used for more than one purpose the importers of goods which can be put to more than one use will get considerable relief by ,this provision the new provision will end sueh disputes as arise at present regarding the proper rate of dutj leviable on such goods clause 25 corresponds to existing section 23 with the following amendments :-(i) the provision about the grant of exemptions in respect of goods imported into or exported from particular ports is being deleted the new provision will permit the grant of exemptions in respect of goods imported for consumption in any area having special features (ii) sub-clause (2) corresponds to the second part of existing section 23 and specifies a new condition that exemption in individual cases may be granted only if the central government is satisfied that it is necessary in the public interest cjatlm 26 is a new provision which permits the refund of exporfl duty if the goods are returned to the exporter within one year from the date of exportation this concession has been demanded by the trade and is legitimate ciaube 27 replaces existing section 40, with the following amendments:-(i) the period of three months for claiming refund is being increased to six months the customs advisory council recommended such increase so that refunds legitimately due may not be rejected as time-barred (ii) it has been specifically provided that where duty has been paid under protest, the time-limit will not apply this facility is at present given under executive instructions (iii) claims for refund made before the actual crediting of the duty will now be treated as claims made within the timelimit (iv) it is being specifically provided that the time-limit for claiming refund shall not apply where refunds have to be given as a result of any order passed in appeal or revision (v) the new provision will apply to all types of refunda without any qualifying condition as at present (vi) the existing provision contains only a time-limit for claiming a refund there is no positive provision for the arant of refund the revised clause makes such a provision (vii) at present, refunds can be claimed even though the assessment may have been made by an assistant collector of customs or the collector of customs it 11 now hem, provided that refunds can be claimed only in respect of an order of assessment made by an officer of customs lower in rank than ad assistant collector of customs the remedy in respect of orders passed by asstt· collectors and higher officers will be to file an appeal  ciaule 28 replaces existing section 39 with the following amendments:-(1) the existing time-limit of 3 months is being increased to 8 months the period laid down for refunds and recoveries should obviously be the same (if) there shall be no time-limit for issuing notice of recovery where duty has not been levied or has been short-levied or has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts by the importer or the exporter (iii) it is being made clear that the notice which has to be issued within the time-limit is not the final one but only a showcause notice but the amount of duty which may finally be ordered to be recovered shall not exceed the amount specified in the notice (iv) the time-limit will, generally speaking, be computed from the date of payment of duty and not from the date of the ftrst assessment as at present (v) the new provision will apply to all types of short-levies, non-levies and erroneous refunds, without any qualifying condition as at present clause 29 is a new provision in so far as vessels are concerned, it makes it obligatory on vessels coming from foreign ports to call at a customs-port only until all the passengers have disembarked aad au imported cargo has been unloaded this provision is necessary ior proper control aa7ue 30 replaces existing sections 53, 54, 54-a and 55 with the following amendments:-(i) the person-in-charge of a vehicle will be required to deliver an import report under clause 43 (1) private carl and buses have been exempted from this requirement (ii) under the existing sections 53 and 54, an import manifest has to be filed immediately after arrival of a vessel or within 24 hours, depending on whether the board haa issued a notification in respect of a port or not under the proposed provision, import manifests are to be filed immediately on anival of a conveyance, but the proper officer of customs has been given discretion to permit, on sufficient cause being shown, iuch ~ for delivering the manifest as he deems proper (iii) it would no longer be necessary to obtain the permission of the proper ofticer of customs for delivering a manifest before the arrival of a vessel (iv) the proper ofticer of customs will now be empowered to permit amendment or supplementation of import manifest in all cases where he is satisfied that there was no fraudulent intention the existing provision permits amendments in cases of obvious errors only 'i'his amendment will enable the customs officers to give relief by permitting genuine amendments clause 31 corresponds to existing sections 57 and 59 sub-clause (2) is a new provision which will enable vessels to unload immediately baggage, mail-bags, animals, perishable goods and hazardous goods without waiting for the grant of entry inwards clause 32 replaces existing section 82 with an amendment which specifies that only those goods can be unloaded at a customs station which are specified in the import manifest for being unloaded at that customs-station this amendment is being introduced to prevent unauthorised landing of goods the corresponding penal clause 111 (g) provides relief in respect of inadvertent landings clause 33 corresponds to existing section 73 with an amendment which gives discretion to the proper ofticer to allow unloading of imported goods also at a place other than an approved landing place clause 34 corresponds to existing section 70 clause 35 corresponds to existing section 76 with the following amendments:-i (i) the provisions about form of a boat-note and other aetails have been omitted (ii) in the case of goods to be exported which are accompanied ·by a shipping bill, a boat-note will not be required (iii) discretion has been given to the proper officer of customs to dispense with the requirement of a boat-note in any c81e clause 36 corresponds to existing section 72 but instead of leaving it to the discretion of the customs officer to give or not to give permission for loading or unloading of goods on holidays and outside the 'iiorking hours, it provides the conditions subject to which such permission may be granted clause 37 replaces existing sections 67 and 68, but omits matters of detail i clause 38 corresponds to existing section 58 and clause (c) of second para of existing section 73 under the existing section the customs officers can ask questions in respect of certain specified matters under the new provision customs officers are bemg given the power to ask questions for carrying out the provisions of the act clauae 39 replaces existing section 61, but omits matters of detail, i clause 40 corresponds to certain provisions in existing section 137 clause 41 replaces the provisions in existing sections 63 ,and 88 regarding the export manifest, with the following amendments:-(i) the person-in-charge of a vehicle will be required to deliver an export report under clause 43 (1), private cars and buses have been exempted from this requirement (ii) the proper officer of customs is being empowered to permit amendment or supplementation of export manifest if there was no fraudulent intention the existing provision permits amendment in cases of obvious errors only (iii) the time-limit within which the export manifest may be delivered after the departure of a conveyance will now be decided by the proper oftlcer of customs considering the needa of each case, whereas the existing section 66 specifies a fixed time-limit of five days cla1&8e 42 replaces the provisions in existing sections 62, 63, 64, 66 and 68 regarding port  clearance, with the following amendments:-(i) the pe1'lon-tn-charge of a vehicle will also have to satisfy certain specl1ied requirements under clause 43 (1)  private can and buses have been exempted from these (li) the provision that masters of vessels shall make ar application for port clearance at least 24 hours before the inteno eel departure of the vessel is being deleted (lit) thipping bills and other documents on which clearanee of goods has been pennitted will have to be delivered by the person-in-charge of a conveyance to the proper officer of customs, before the departure of a conveyance this provision is being made for better control (iv) the obsolete provision in existing section 64 requiring the ship's agent to stand guarantee for the discharge of all claims for damage or short-delivery which may be established by the importers is being deleted (v) item (f) of sub-clause (2) is a new provision which specifies the action to be taken where goods have been loaded in contravention of the relevant provisions clause 43--sub-clause (1) -since most of the provisions of this chapter will apply to vehicles also, it is being 'provided that vehicles not carrying any goods other than baggage of persons shall be exempt from certain procedural provisions sub--clause (2) is a new provision which permits the central government to exempt by notification certain specified classes of conveyances from all or any provisions contained in chapter vi clause 44 exempts from the provisions of chapter vii baggage and postal articles clause 45 raplaces existing section 85 with the following amendments:-(i) the existing section speei1les that either the port trust or the customs department shall take charge of the landed goods the new provision enables the couector of customs to approve for this purpose other persons also like officers of state governments in charge of minor ports, agents of the vessel or aircraft (ii) item (a) of sub-clause (2) is a new provision which provides specifically that the person in whose custody imported goods are kept shall keep a record of such goods and shall send - copy thereof to the proper officer of the customs (iii) the existing obsolete provision making the ship's agents liable to discharge all claims for damage and short-delivery is being deleted - clause 46 replaces first and third paras of existij1l section 28 and section 86, with the following amendments:-(i) the particulars to be mentioned in a bill of entry have not been specified in the clause but will be prescribed in the regulations (ii) the collector of customs is being empowered to permit in special circum$f;ances the presentation of a bill of entry even before the delivery of the import manifest this will facilitate quick clearance of goods even if the vessel's agent has been negligent in not presenting the manifest promptly (iii) the provision that particulars of a bill of entry shall correspond with the particulars given in the import manifest is being replaced by a provision that except where the proper officer so permits a bill of entry shall be for all the goods included in the relevant bill of lading since an importer is required to make a true declaration, he cannot at the same time be asked to make a declaration which corresponds with what is contained in the import manifest, over which he has no control (iv) sub-clause (4) of the new clause requires the importer to produce the invoice, if any, in support of the particulars furnished by him in the bill of entry (v) sub-clause (5) is a new provision which permits the proper officer of customs to allow substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa if the interests of revenue are not prejudicially affected and if there was no fraudulent intention clause 47 corresponds to existing section 89 with an amendment which provides specifteauy that the proper officer shall allow clearance of the goods if he is satisfied that the import of the goods is not prohibited clawe 48 corresponds to certain parts of existing section 88 with the following amendments:-(i) the time-limit of four months allowed in the existing section is being reduced to two months the proposed limit is in conformity with the limit laid down in the port trust acts (ii) the proper officer of customs is being given discretion ted extend this time-limit (iii) the sale of the uncleared goods shall now be done by the person having custody of the goods after he has obtained the permission of the proper officer of customs (iv) the power to n any goods even before the expir1 of the time-limit at present reatricted to perishable goods only wu1 dow be exerclsable in respect ol animals and hazardou joodi also clczuse 49 is a new provision which enablee the aalstant collector of customs to permit the keeping of imported goods in a warehoul8 without the goods being warehoused, if he is satisfied that the goods cannot be cleared within a reasonable time at present if there is any delay in the clearance of the goods, the importer has to pay demurrage charges and many iii time part ol the goods get pilferred the proposed facility of keeping such goods in - warebdule will solve both these diftlculties clause so replaces the provisiom of existing section 13'1 reprd fng &hipping bills, with the following amendments:-(i) the particulars to be mentioned in a shipping bm are dot being specified in the clause but will be prescribed in the regulations (if) the power vested in the collector of customs to exempt any goods from the requirement of being entered in a shippln, bill is being taken away, because whenever any goods have to be exported, there must neoessarily be a document eoverin, them clause 51 replaces certain parts of section 13'1 with an amendment which provides specifically that the proper officer shall allow the clearance of goods for export if he is satfafted that the export thereof is not prohibited clause s2 is a new provision which mention" specifically that the provisions of chapter viii shall not apply to baggage, postal artlcles and stores c14use 53 is a new provision which provides that goods mentioned in an import manifest as for transit in the same vessel or aircraft to any port or airport in india or outside india may be allowed to be so transitted without payment of duty the clause also make it clear that the prohibitions on the bringing or taking of ;oodi into or out of india shall apply to such goods clause 54 replaces existing sections 128 and 134, with the follow  ine amrmdments:-(1) sub-clause (1) is a new provision which speoifteau, provides that any person intending to tranship any goods shan present a bul of traaabipment to the proper ofbcer of cum 887(b) tb-u  ',  ", (iil sub-clause (2) provides caat when goods are to be transhipped" to aport or airport outside india, the prohibitions  em the bringing or taking of goods into or out of india shall apply'  ',' ', (iii) the existidgseetion provides that if the transhipment -m from a small port, a security or bond may be taken for the : ,due 'arrival of the goods at the plaee of destination, and if the  tranship'ment, is from a big port, no bond shall be taken the 'need for ensuring due arrival of the imported goods at the port ohiemin,ation tsdependent on the nature of the goods, the nature df,theon-carrying, vessel, etc and not, on the port from which goods are being transhipped hence, the existing distinction is being abolished the central board of revenue is being given -fm-p6wer to prescnae by regulations such conditions as i't' considers necessary for the due arrival of any such goods at the pqrt of' destination, irrespective of the port from which tranship-nt is to be allowed (iv) a new condition is being specified to the effect that' if tile' -goods are' to be transhipped to a minor port or airport in lndia, the tradahipment shall be allowed only if the goods are bcm4 fi4e hltended for transhipment to such nort or airport this ecmd:ition is being imposed in order tocounteraet mala fide attempts to clear the goods at minor ports where the customs st~ is no~ very ~eneed or high~powered  clause 55 co~ds to existing section 131" ' clause 56 is a new provision which will enable the transport' of  imported goods from one land customs station to another and trans,", port of any goods from one part of india to another part through any f<'reign territory, subject' to such conditions as the board may prescribe by regulations for the due arrival of such goods at the place of destination ' cla~e57 ,corresponds to existing section 15, with an amendment; which gives the power of appointment of public warehouses to the assistant collector of customs instead of the collector of customs clause 58 replaces existing section 16 with the following men~ts:, (i) the power to license private warehouses is being given to th~ msiatant' collector of, customs instead of the collector of costoma \:":" '-(ii) it is being specifically provided that ~ - pri  warehouse, ordinarily the goods belonging to the licensee only' ihad'-kept , (iii) the grounds for cancellation of a ·licehce arebeift! ;niade comprehensive' (iv) provision for the suspension of a licence; i>endill8 an ~nguiry, is also being made claus 59 corresponds to existing sections 92 and 109, 'with the tollowing amendments:-(i) at present, there is no provision for permitting the ware-- housing of goods imported by laj:ld u ddet the ~w pi'ov~ions gqod,s imported by land wui -also be allowed to be warehqused (ii) auj>clailse '(2) is a new provision which 'will eilable ad importer to enter into a general bond for the wlln!housm'g of goods to be imported by him· within a -speettled future period this will help ship-chandlers and aircraft agents (iii) it is being specifically provided that even if the·goods are transferred to another person, the bqnd ex~uted by' the seller shall remain in force, but if the transferee executes a b:esb bond in respect of the goods purchased by him, the bond executed by the transferor shall be deemed to be reduced ~o' the extent of the amount for which the fresh bond is executed clause 60 replaces existing section 93 and first four paras of existing jiection 94, and omits the procedural details mentioned in the, qisting sections specific provision has been made that thepropt,i officer of customs shall make an order permitting the deposit of -thegoods in a warehouse clause 61 corresponds to existing section 103 with the following amendments :-'  (i) the first proviso permits the collector of 'customs tol'ectue', the period of three years in tlie case of any goods which are likely· to deteriorate this is essential to iafeguard  ,reyen11e (ii) another proviso permits the collector to give extension of the period of warehousing up to one year and the boatd to give extension for further periods ' clause 62 corresponds to existing sections 97,,98 and 124 clause 63 corresponds to existing section 101 with the inlendment that the goods shall be sold by the warehouse-keeper, with:· the permission of the proper officer of customs, _  ~_'" ~;: clauae 64 replaces existing section 99 and certain parts of existinllection 100 item (e) of the new clause permitting the bonder to show the goods for sale is a new facility claube 65 corresponds to 8ub-sectiods (1), (2) and (3) of existing iicuon 100-a with the following amendments:-the existidg section permits the destruction of any refuse or surplus goods resulting from any operations and allows the remission of duty thereon under the new provision duty will be remitted on only such portion of the refuse as has resulted :from an operation connected with goods which are exported where the manufactured goods are cleared for home consumption, duty on the refuse which has resulted from the manufacture 01 such goods shall not be remitted this is being provid!!d because refuse in manufacture is not a loss to ~e manufacturer while calculating the coat of production, he adds the coat ot wasted materials and it the product is consumed in india, there a do reucm why duty should not be paid on the wasted materials clause 66 corresponds to sub-eec:tion (4) of existing section 1~a, with an amendment which apecifles a guiding principle for the grant of exemption cicn&ae 67 replacea existing sections 104-108, but the procedural detaiji specifled in the existing section have been omitted cia,," 6b corresponds to existing section 110 cia  69 corresponds to existing section 111 instead ot the aiaung provim which gives the central government the power to prohibit the export ot any warehoused goods, sub-clause (2) of the new clause specifies a guiding principle that this power shall be uerclsed in respect of such goods as are likely to be smuggled back iato india clau 10 replaces existing sections 116 and 117, with the tollow:-jill amendments :-(i) the conceasion which is at present gived in respect of wide, spirit and beer ill casks and salt will now be admissible in respect of such volatile goods which the central government may notify the existing concession in respect of natural lou of wine, spirit and beer is being extended to other volatile goods (il) the provisions laying down the maximum percentages and givinl discretion to the board to change the limits generally and to the collector to modify the limit in individual cases, are being deleted duty will be remitted on the quantity genuinely deacient due to utural 10 without fbtini my atatutory 'uimwa lii'ilit cicuae 71 corresponds to existing section 102 clause 72 corresponds to existing sections 118 and 119 with an amendment which permits the proper officer to detain and sell an, warehoused goods belonging to the concerned person instead of only the goods on account of which any duty is due clause 73 corresponds to existing section 121 clause 74 corresponds to existing sections 42, 43, 43a and w(a) 1ritit the following amendments:-(i) under the existing prov'isions, re-exports by land are not entitled to drawback the new provisions provide for the payment of drawback in respect of re-exports by land also (ii) under the existing section 42, the rate of drawback: is 7/8ths of the import duty paid and the whole of it in the case of silver bullion a uniform rate of 95 per cent of the import duty paid is proposed under the new clause (iii) under the existing section 43, the normal period of two years within which drawback may be claimed is extended to three years when goods are re-exported from a port other than the one where they were imported under the new clause, drawback claims in respect of exports from other ports also have to be made within the same period (iv) the power conferred on the collector of customs to extend the period to three years is being taken away consider~ ing that in other countries the time-limit is usually one year only; but the board is being empowered to give such extenaiod u it may deem fit (v) the period of two years will now be counted from the date of payment of duty up to the date when goods are entered for export, whereas under the existing provision the period is counted from the date of importation to the date of exportation the new method of calculating the time-limit will be easier and is more favourable to the trade (vi) specific provision is being made for prescribing the manner in which identity may be established of goods imported in different consignments but stored together in bulk the concession is at present granted under executive instructions (vii) for regulating the rate of drawlilack in the case of used goods a guiding principle has been laid down in sub-clause (2) clause 75 corresponds to existing section 43b with the followin, amendment: for fixing the rate of drawback in respect of exports of nny b0ods, the existing section has a specific provision for averaiin, the quantity of imported material used in the manufaeture, 01 goods of that class or description there is no specific provision ,for averaging the price of the imported material, or for averaging the rate of duty in case the imported materials are assessable on standard as well as preferential rates specific provision is now being made for averaging the amount of duty paid which implies the averaging of quantity, price and rate of duty this will give statutory authority to the existing practice  clause 76-sub-clause (1) coiteftponds to existing section 50, with the' f0l:l0wing amendments: (i) the condition that goods under claim for drawback must have been included in the export manifest will apply in respect of only those goods which are required under the regulations to be included in an export manifest (ii) it is being made clear that the value of goods under claim for drawback which must not be less than the amount of drawback refers to the market-price of such goods, (iii) the discretion vested in the officers of customs to allow drawback for less than rupees five is being taken away sub-clause (2) of the new clause corresponds to the existing section 49(b) it specifies a guiding principle that prohibition against the payment of drawback may be imposed only in those cases in whieh the central government is of opinion that the goods exported under a claim for drawback are likely to be smuggled back into india cla'use 77 is a new provision which specifies that the owner of 'any baggage shall make a declaration of its contents to the proper officer of customs clause 78 is a new provision which specifies that the rate (,f duty and tariff valuation applicable to baggage shall be the rate arid valuation in force on the date on which the owner of the baggage makes a declaration under the previous clause to the proper officer clause 79 replaces existing section 24 with the following changes: -(i) the existing section specifies that baggage in actual use will be exempt obviously, everything in actual use cannot be passed free of duty it is now being stipulated that cnly such articles shall be exempt from duty as have been in the owner's use for the minimum period specified in the rules to be made by the central government (ii) provision is being made to exempt even new articles from duty under certain circumstances, so that gifts, souvenirs and novelties that passengers usually brini may be passed free of ciuty clause 80 is a new provision which gives to the pa~engers the facility of temporarily leaving the baggage with the cuitoms department if they are unable to clear it clause 81 replaces existing section 75 in so far as the latter relata to baggage clause 82 is a new provision which lays down that a label or declaration accompanying postal goods which contains the description, quantity and value thereof shall be deemed to be an entry for customs purposes clause 83 is a new provision which ,pecifies the crucial date for determining the rate of duty and tariff valuation in respect of goods imported or exported by post clause 84 replaces existing section 75 in so far as the latter relates to postal goods clause 85 is a new provision which permits the warehousing of 5tores without their being assessed to duty clause 86-sub-clause (1) provides specifically that any stores imported in a vessel or aircraft may, without payment of duty, remain on board such vessel or aircraft while it is in india this will enable foreign-going vessels to keep stores on board while they are temporarily engaged in coastal trade, instead of paying duty and then claiming drawback sub-clause (2) replaces the existing section 132 and deleting the existing condition that the vessels must belong to the same owner and should be in port at the same time, but specifies· a new condition that transfer shall be allowed only if the receiving vessel is entitled to consume the stores free of duty clause 87 is a new provision which gives to vessels or aircrafts the facility of consuming stores without payment of duty during the period they can be cla!!lified as 'foreign going' whereai under tke existing provision the facility is allowed only when a vessel is proceeding to a foreign port clause 88 specifies the concessions in respect of stores admissible under the existing sections 42, 43b and 112 clause 89 corresponds to existing section 28 the scope of the new clause is limited to customs duty only, and does not extend to excise duty (central or state) the central excise act has a separate provision for granting such exemption, for state excise, the provision has to be made by the states clauae 90 replaces existine section 48 in respect of imported 8t01'8l for the use of the indian navy as regards provisions for naval ofbcers and seamen which have to be paid for by them, the exiatidc obsolete facility of allowing the whole of the import duty aa draw· ba~k is being taken away on such provisions, the rate of drawback will be 95 per cent, as for other goods cha;>ter xii (clauses 91 to 98) which corresponds to chapter xv cf the existing act has been completely re-cast because an entirely new procedure for the carriage of coastal goods has been devised the outlines of the new procedure are as follows: the consignor of any coastal goods shall present a bill of coastal goods in the prescribed form after it has been passed by the customs officer, the goods will be loaded and the bill handed over to the ii18&-ier of the vessel if the charges and penalties due have been paid, the vessel will be permitted to depart at the port of destination, the master will hand over the respective bills of coastal ~ds to the customs officer who will permit clearance of the goods if they correspond to the entries in this bill the master of the vessel will also carry an advice book in which the customs officers will make suitable entries as an advice to the respective ports of destinations the new procedure '\\;11 be a big step forward in the speedy clearance of coastal goods fonnalities will be reduced to the absolute minimum from the administrative point of view also the system will be better claule 99 corresponds to clauses (c) and '(d) of the existing sectioa 157 the purposes for which restrictions may be placed on the coastwise carriage of goods are being indicated as guiding principles ciaule 100 corresponds to the existing section 169 but provide in addition to the existing categories, the following categories of persolls who may be searched on suspicion:-(i) any person who is about to board a vessel within the indian customs waters or is about to board an aircraft or vehicle proceeding to a place outside india; and (u) any person in a customs area it is necessary to have the power to search outgoing pasaengers, when they present themselves for customs clearance, in order to check smuggling out of wealth, etc further, since persons in the dock area sometimes rec:eive smuggled goods and then pass them out, it is necessary to have the power to search such suspected persons the powers to search shall also be exercisable if a person fa lupected to have secreted about his person any document relattn, to goods ,liable to confiscation documents in possession of suspect ed persods give many olues further, they can be tendered as evidenee if a prosecution is launched ,clause 101 is a new provision which will enable certain duly empowered officers of customs to search suspected persons anywhere in india if they are suspected to have secreted about their person, gold, precious stones, watches and other notified a:-ticles liable to confiscation the markets at which smuggled goods are sold are spread all over the country hence it is essential to have the powers of search anywhere in india the powers shall, however, be confelted only in respect of certain specified articles which are being smuggled on a large scale further, they will be exercised only by such officers as are empowered by the collectors of customs clause 102 corresponds to the existing section 170 clause 103 corresponds to the existing section 170-a clause 104 replaces the existing sections 173, 174 and 1751 with the following amendments:-(i) under the existing section 173, any person suspected to be guilty of any offence under the customs act may be arrested under the proposed clause, persons suspected to be guilty of an offence of smuggling only shall be liable to be arrested since arrest deprive a person of his personal liberty, it will pe confined only to those cases where smuggling in involved (ii) only such officers of customs who have been empowered in this behalf by general or special order of a collector of customs will have the' power to arrest persons this is intended to prevent the abuse of this power (iii) in addition to the power to commit an arrested person to jail or order him to be kept in pohce custody, the magistrate is being empowered to order the aitested person to be kept in such other custody as he deems ftt '(iv) under the npw provision the power to detain a person accused of an offence, unless he offers bail can be exercised pending investigation of the offence by officers of customs clause 105 replaces the existing section 172, with the following amendments:- (1) the power to authorise search of premises will now be "ftjlerelsed by the assistant collectors of customs whereas at ," pnaenttt·is exercised by magistrates nn the basis of the belief 937 (b)ls-t2 " of a customs officer incharge of a customs-station or the belief of an assistant collector of customs the existing dual system is unsatisfactory the customs officers charged with the checking of smuggling have no power to issue search warrants, and the magistrate empowered to issue a search warrant has to act on the belief of the customs officers essentially, the decision whether under certain circumstances particular premises are likely to have been usee! for concealing smuggled goods is an executive decision and not a judicial one in the laws of other revenue departments eg income-tax, central excise, state excise, sales tax, and in the customs laws o~ other countries, the power to search premises is conferred on departmental officers the taxation enquiry commission had also recommended this change in the customs law (ii) in the areas adjoining the land-frontier or the coast of india, officers of customs specially empowered by name in this behalf by the board will also have the power to search suspected premises across the land and sea frontier, goods can be smuggled at any point and it will be impracticable to get an authorisation from an assistant collector of customs whose jurisdiction may spread over 200 miles or so of the border it is, therefore, proposed that the central board of revenue will specially select certain officers and {hese officers will have the powers of search the proposal is on the lines of the system prevailing in uk and australia '(iii) premises may be searched if they are suspected to contain inter alia any documents or thin~ which would be useful or relevant to any proceedin-~ under the act whereas the existing provision permits search only for any documents relating to goods liable to confiscation clause 106 replaces existing section 171, with an amendment which permits the use of force when it becomes necessary to land aircrafts or stop vehicles and animals, while the existing section gives this power in respect of vessels only clause 107 is a new provision which will enable officers of customs empowered in this behalf by general or special order of the collector of customs to examine persons, require them to produce documents or to make and si,:01 statements at present strktly speaking the person concerned has to be summoned by the customs officer this causes avoidable inconvenience to the p@!'8on further, the time factor is very valuable in certain enquiries the dtiato~ process of issuing summons is not suitable in such investi-gations these powers will be exercised only in connection with the smuggling of goods clause 108 corresponds to the existing section lll-a, with ad amendment which provides that the powers to summon shall be exercised only by such officers of customs as have been empowered in this behalf by general or special order of the collector of customs cl4use 109 corresponds to sub-section (3) of the existing section 5 of the land customs act, 1924 the provision regarding confiscation of goods in respect of which the order of clearance is not produced has been made in item (k) of clause 111 clause 110 replaces the existing section 178 with the following amendments:-(i) sub-clause (1) specifies the action to be taken where it is not practicable to seize any goods liable to confiscation (ii) sub-clause (2) is a new provision which empowers the proper officer to seize any documents or things which will be useful or relevant to any proceeding under the act these documents etc give valuable clues and help in the prosecution of persons accused of any offence clauses 111 to 117-general-these clauses replace 75 out o~ a total of 87 penal clauses of the existing section 167, the remaining 12 offences being triable by magistrates under the new clauses, the re-arrangement in respect of contravention of the provisions of the act is as follows:-clause 111 groups together serious contraventions for which the imported goods are liable to confiscation clause 112 concerns the imposition of a personal penalty on persons who contravene any of the provisions of clause 111 or who abet such contravention clause 113 groups together all serious contraventions in relation to goods to be exported for which the export goods are liable to confiscation clame 114 specifies the personal penalty on persons who contravene any of the provisions of clause 113 or who abet such contravention clause 115 relates to confiscation of conveyances clause 116 specifies the penalty that may be irilposed 01\ m person-in-cbarge of a conveyance for his inability to accourit for any goods carried in sucb conveyance - clause 117 is a residuary clause which specifies the penalty for contravention of any provision or abetment of such contravention, wbere no express penalty is provided for elsewhere the main changes introduced are indicated clause by clause: clause lll-a general ohange from the existing provisioas js that except where goods are attempted to be imported through unauthorised places, the new provisions will apply to dutiable or prohibited goods only in the case of similar contravention ill respect of goods whicb are free and for the importation or exportation of which there is no prohibition, the' person concerned will be liable to a personal penalt,y not exceeding one thousand rupees under clause 117 items (a) and (b) correspond to tbe first part of existing clause 2 of section 167 item (c) corllesponds to second part of the existing clause 2 of section 167 item (dl corresponds to the first two sub-clauses of existin8 dawse 8·of sectjon 167, subject to ad amendment that goods bmught within the indian customs waters for the purpose of being imported contrary to any prohibition will also be liable to confiscation item (e) corresponds to the existing clause 34 and the fow'tb sub-clause of existing clause 8 of section 167 item (f) corresponds to the existing clause 35 of section 167 item ~(g) is a new provision whicb specifies that, any dutiable or prohibited good$ not mentioned in the import manifest for unloading at a particular customs station will become liable to confiscation if they are unloaded there but a saving provision bas been made in respect of goods which are inadvertently unloaded but are included in the record kept by the port trust or other person in whose custody the goods are unloaded this penal clause is necessary to check smuggling by landing unmanifested goods and later on surreptitiously removin8 them item (b) replaces the existing clauses 28 and 31 of section 167 in so far as they relate to the landing of goods without customs supervision or at a place otber than an approved landinl place  ' item ·(i) replaces sub-clause (d) of the existing clause :n and the ekistmg  clause 49 of section 167 under the existing clauae 37(d), action for concealment can be taken only after a bill of entry has been presented, -whereas under the proposed provision action can be taken even before the presentation of the bill of entlly itepl (j) replaces the existing clauses 36, 39, 42, 50 and 52 of section 167 item (k> corresponds to sub-section (3) of section 5 of the land -customs act, 1924 item _(1) replaces the existing clause 37 of section 11? but the' new provision has been so drafted that the goods shall continue to be liable to confiscation even alter they have been cleared, while u,nder tlu! existing clause the liability ceases after clearance item (m) replaces the existing clause 37 of section 167 with the amendment mentioned in item (1) item (n) corresponds to the existing clause 54 of section 167 item (o) is a new provision under which any goods exempted from duty or from import prohibitions subject to certain conditions will become liable to confiscation if those conditions are not observ--ed without the prior permission of the proper officer this penal clause is being introduced to check misuse of exemptions granted in respect of baggage, postal goods etc these exemptions will henceforth be granted subject to appropriate conditions to the effect that the exempted goods may not be sold etc if these conditions are not fulfilled, the goods shall be liable to confiscation clauss 112 makes the following changes in the existing provisions:-(i) the existing provisions do not provide for personal penalty on the concerned persons for every contravention specified in the existing provisions corresponding to the new clause 111 under the proposed clause 112, the persons concerned in every contravention mentioned in clause 111 will become liable to e personal penalty (ii) under the existing provisions even where a personal penalty is provided in respect of a contravention, it is leviable only on the persons actually concerned in the contravention under the proposed clause any person who abets such contravention will also become liable to a personal penalty thus a ftnan~ eier who finances smuggling or a dealer who helps in the disposal of smuggledgoods will also be liable to a personal penalty ,(iii) under the existing provisions, the maximum persona! penalty that may be imposed for a contrav~tion involvinl evasion of revenue is one thousand rupees this is beinl enhanced to three times the duty sought to be evaded or one thousand rupees, whichever is the higher the maximum penalty of one thousand rupees is inadequate considering that duty amounting to several thousands of rupees is many a time sought to be evaded clause 113-a general change from the existing pena provisions is that except where the goods are attempted to be exported through places other than customs stations, it is only the dutiable or prohibited good& which become liable to confiscation in respect of goods which are free and are not prohibited goods, there will only be a personal penalty under clause 117 on the persoas who contravene the provisions or who abet such contravention items (a) and (b) correspond to the first part of the existing clause 2 of section 167 item (c) is a new provision under which if any dutiable or prohibited goods are brought near the land frontier or the coast of india for the purpose of being exported from a place other than a customsstation, the goods shall be liable to confiscation this new provision is being made because an attempt to export cannot be said to have been made even if a large amount of currency is taken to a small village near the border for the purpose of export in payment of t;muggled gold item (d) corresponds to the provisions in sub-clauses 1, 2 and 5 of the existing clause 8 of section 167 conceminl exports, subject to an amendment under which the liability to confiscation shall arise the moment goods are brought within the limits of the customs area (dock limits) for the purpose of being exported contrary to a prohibition, whereas under sub-clause 5 of the existing clause 8 of section 167 the liability to confiscation is incurred only when the goods are brought· to a wharf item (e) is a new provision under which any dutiable or prohibited goods found concealed in a package which is brought within the limits of 3 customs area for the purpose of export will be liable to confiscation this will help in checking smuggling out of unauthorised goods item (f) replaces the existing clauses 28 and 31 of section un in so far as they relate to the loading of goods without customs supervision or at a place other than an approved loading place it ·m cg) is a new provision under which any goods loaded or attempted to be loaded without the permission of the proper officer on any conveyance the eventual destination of which is a place outside india shall be liable to confiscation this will remove a lacuna in the existing penal provisions item (h) replaces the existing clause 37 in so far as it relates to exports item (i) replaces the existing clause 37 in so far as it relates to exports item (j) is a new provision under which if any goods on which import duty has not been paid are entered for exportation under a claim for drawback, the goods shall be liable to confiscation this ",ill penalise an attempt to get drawback on the export of indigenous goods item (k) replaces the existing clause 10 of section 167 under the existing clause the liability to confiscation arises only after drawback has been paid thus, if before the payment of drawback, it is found that the goods have not been exported, the existing penal clause is not applicable under the new clause the liability to confiscation will commence if the goods cleared for exportation under a claim for drawback are not exported except on account of lack of space in the conveyance by which they were to be exported clause 114 makes similar amendments on the export side which clause 112 makes on the import side clause 115-sub-clause (1): item ca> corresponds to the existing clause 12a of section 167 since the new act will apply to aircrafts and vehicles also, the scope of the new clause has been extended to any aircraft which is or has been anywhere in india or any vehicle which is or has been in a customs area as in the case of the penal provision regarding vessels, the new provision regarding aircrafts and vehicles is also modelled on the lines of a similar provision in the uk act item (b) corresponds to the existing clause 3a of section 167 item (c) corresponds to the existing clause 76c of section 167 item cd) corresponds to the existing clause 10 of section 167 the scope of the new clause has been extended to cover unloading of warehoused goods also item (e) corresponds to the existing clause 4 of section 167 the liability to confiscation will, however, be attracted only if the whole or a substantial portion of the cargo is found missing, whereas under the existing clause liability to confiscation arises if any part of the cargo is found missing the amendment seeks to protect the' caniel'· if as often happens, be is unable to account for the shortage of a few packages sub-clause (2): replaces the second part of the existing section 168 subject to the following amendments: whe&'eas under the existing sectior a conveyance used in the removal of smuggled goods is liable' to confiscation, under the new provision any conveyance used in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confisca!ion thus conveyances used in the smuggling of goods into india will now become liable to confiscation the following safeguards have, however, been pmvided:-'(a) if the owner, his agent and the person in charie of the conveyances are able to prove that the conveyance was so used without their knowledge or connivance and that they had taken all the precautions which may be specified in the rules made by the central government, the conveyance shall dot be liable to confiscation (b) in the case of conveyances which are used for the carnage of goods or passengers for hire, the maximum' fine in lieu of confiscation that may be imposed is limited' to the market-price of the goods sought to be smuggled clause 116 replaces clause 17 of the existing section 167 the existing clause specifies that the penalty for \d1accounted for goods may extend to twice the duty chargeable on the goods it has been clarified that in the case of goods loaded for importation the duty referred to is the import duty, and in the case of coastal goods the duty referred to is the export duty secondly, the provision in the existing clause· that where the duty leviable cannot be ascertaineci, the penalty shall not exceed rs 500 per package has been deleted clause 117 this is a residuary clause which covers all the contraventions which are not so serious as to justtfy confiscation of the goods and the tnftietion, of severe personal penalties the clause specifies that any person who contravenes any provision of the act or who abets in such contravention or who fails to comply with any provision of the act with which it was his duty to compiy shall where no express penalty is elsewhere provided, be liable to a penalty not exceeding one thousand rupees clause 118 corresponds to the first para of the existing section 168 under the existing provision, the package in which the good~ hable to confiscation are contained and its other contents automati-cally get confiscated under the new provision their confiscation will be optional clause 119 is a new provision under which any goods used for concealing smuggled goods shall also be liable to confiscation clause 120 is a new provision sub-clause (1) provides that smuggled goods may be confiscated notwithstanding any change in their form this provision is made to meet such cases as smuggled gold being converted into ornaments sub-clause (2) specifies that where the smuggled goods are inextricably mixed with other goods, the combined goods shall be liable to confiscation but a proviso has been added to ensure that an innocent owner who proves that any part of the seized goods has not been smuggled is not deprived of that part of the goods clause 121 is a new provision to the effect that where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale-proceeds thereof shall also be liable to confiscation the intention is that when a raid is made, and it is found that the smuggled goods have already been sold, the sale proceeds in the hands of the smuggler or his accomplices may be seized and confiscated clause 122 corresponds to the existing section 182 with the following amendments:-the existing provisions in clause (a) regarding the powers of customs-collector and in clause (b) regarding the powers of assistant collector of customs are being replaced by clause (b) of the new provision, which specifies that assistant collectors of customs may exercise powers of confiscation of goods of a value not exceeding ten thousand rupees this limit has been proposed in order that contraventions in respect of small consignments are adjudicated by the assistant collectors the power for imposing personal penalty is being extended to two thousand rupees which is the same as the power of a first class magistrate item (c) of the new clause replaces clause (c) of the existing section and gives to gazetted omcers of customs lower in rank than an assistant collector of customs, the power to confiscate goods of a value not exceeding one thousand rupees and the imposition of personal penalty not exceeding two hundred rupees clause 123 corresponds to the existing section 178-a, sub-clause (1) corresponds to the existing sub-section (1) in sub-clause (2) "watches" have been added, as smuggling in watches is very wide-pread cigarettes 8l1d cosmetics have been deleted they are in 937 (b) l~13 the l8wle catec«y as other luxury goods sueh a ilk !&nics, -meras tradslstol's, perfumes, alchobolic liquors in view of the newly introduced item (0) of clause-111 it would be possible to take action against such goods without resort to the extreme remedy under clause 123 clause 124 is a new provision which specifically provides (a) for the iane of a show-eause iaotice coiltawng tile groudds for taking action, (b) for the giving of an opportunity of making a repreaentatioa agamt the srounda mertieaeal ill the show-cause notice, and (e) fm tte giving of allopportubity of being heard in the matter tbia provilioll is being introduced in «del' to eoolorm to the prmciples of atural justiee ciawe 125-sub-clause (1) replaces the existing section 183 with the following amendments:-(i) under the existing section, a fine in lieu of confiscation has to be bnposed even it the impdrt dr expdrt df gdods is prd-hibited under the amended proviso, in the case df prohibited !,dods it will be within the discretidn of the adjudicating oftlcer to release the goods on payment of a tine in lieu df confiscation dr ndt it would thus be pdssible to cdnfiscate absolutely goods endangering public order, obscene pictures, etc whereas at present the only remedy is to impdse a dispropdrtidnately heavy fine which may be objected to on the ground that it makes the optidn illusory (ii) a prdviso has been added to the clause for making it clear that the fine in lieu df confiscatidn shall not exceed the marketprice of the goods less in the case of imported goods, the import duty leviable thereon this prdviso has been inserted in order that the option given shduld be real and not illusory subclause (2) has been newly introduced to remove doubts regarding the payment of duty in cases where a fine in lieu of confisca~ion is imposed clause 126 eorresponds to the existing sectiob 1m qause 127 corresponds to the existing section 186 clause lab replaces the exhlting section 188 with the fdllowmg ament1ment • :-(i)  the authorities to whom af'peal shall lie have been specifically mentidned in the new provision instead of being specified by the central government (ii) the appellate authority is being empowered to extend on s\lflieierat eause beijll;g shown the period of limitation for ftmng an appaal (iii) the existing provision that an order in appeal shad not have the effect of enhancing any confiscation or penalty is being deleted this leads to frivolous appeals which watse the time of senior officers further, if a senior officer has considered the merits of a case, there is no reason why his judgment should not prevail whether it be in favour of the appellant or against him, especially when the appellant has the further right of making an application for revision to the central government it is, therefore, proposed to empower the appellate authority to enhance the amount of duty or penalty or fine in lieu of confiscation, or of confiscating goods of greater value but it is being provided that before doing so, it shall give to the appellant reasonable opportunity of showing cause against the proposed 9rder -(iv) it is being specifically provided that the time-limit laid down in clause 28 for issuing notice of short-levy etc will apply even where an appellate authority wishes to enhance the amount of duty clause 129 replaces the existing section 189 with the following amendments :-(i) it will not be necessary to make a deposit of duty before an appeal is filed in those cases where the goods are still under the control of the customs this will remove an unnecessary existing requirement ' (ii) personal penalty will have to be deposited on whomsoever it may have been levied, whether he is the owner of the goods or not (iii) in cass wh~re deposit of duty or ,penalty is required, the appellate authority is being given the discretion to dtspense with this requirement if it causes uftdue hatdbhip to the appel--lant this provision will enable the appellate authority to! gtge relief in deserving cases clause 13d replaces the existing &eetiod iinla with aa amenclmenfl which specifically provides that the time-limit laid down in section 28 f« issuing notice fiif short-levy etc will apply even where an order claiming smon-levy is made in revision claae 131 corresponds to the existing aectlon 191 with the' following aml!llciments:  (1) under the existing section, the()retically an applicati(ln for revision to the central government can be made in respect of any decision or order passf!d under the new law 'under the dew clause it is being specifically prcwided that revision by the' central government will only lie against an order in appeal or against certain specified categories of orders in revision passed by the board or the collector (ii) the proviso to sub-clause (1) specifies that no order enhancing any duty or penalty or flne in lieu of conftscation or conftscating goods of greater value shall be passed on a revision applkation (iii) a time-limit of six months which may be extended by another six months is being speciflcally provided for making a revision application clause 132 replaces the ftrst sub-clause of clause 72 of'the existing section 167, with the following amendments:-(i) an abettor is also being made liable to punishment (ii) the new clause provides that the punishment may extend to six months' imprisonment, whereas the punishment under the existing provision is a flne not exceeding one thousand rupees under other acts, eg income tax act, 1961, imprisonment has been provided for similar offences the other subclauses of clause 72 of the existing section 167, being offences under the indian penal code, have been deleted clame 133 corresponds to clause 78 of the existing section 167 clause 134 corresponds to clauses 76a and 76b of the existing section 167 clause 135 corresponds to clause 81 of the existing section 167 clause 136-'sub-clause (1) corresponds to clauses 75 and 76 of the existing section 167 with an amendment which restricts the scope of the clause to cases involving evasion of duty or prohibitions only sub-clause (2): item (a) of this sub-clause corresponds to clause 7 of the existing section 167, but the maximum punishment that may be imposed has been increased from rs 500 to rs 1000 item (b) of this sub-clause is a new provision under which vexatious errest like a vexatious search has also been made an offence sub-clause (3) replaces clause 79 of the existing section 167, with an amendment which permits a customs officer to disclose, in complianee with any requisition made under any law for the time being in force, any particulars learnt by him in his official capacity further, showing of samples will no longer be an offence as that does not lead to disclosure of any secrets clause 137-sub-clause (1) replaces the existing section 187a with the followine amendments:-(i) the existine condition that the complaint in writing should be made by the collector of customs or an assistant collector authorised by the collector is being replaced by a condition that the previous sanction of the collector of customs should be obtained (ii) previous sanction will be necessary not only for offences under clause 135 which corresponds to clause 81 of the existing section 167 but also in respect of other offences sub-clause (2) is a new provision under which the sanction of the central government or the collector of customs will be necessary for prosecuting superior and subordinate customs officers respectively clause 138 corresponds to the existing section 187 clause 139 is a new provision which requires the courts to make certain presumptions in respect of documents seized from the custody or control of persons this provision which is being inserted on the lines of a similar provision in the foreign exchange regulation act will be helpful in the prosecution of smuaglers and their accomplices claiuse 140 is the usual provision which relates to offences by companies claule 141 is a new provision under which all conveyances and goods in a customs area shall for the purposes of enforcing the provisions of the new law be subject to the control of customs officers this is necessary for effective control over goods and conveyances the new clause covers the provisions in the existing sections 77 and 78 clause 142 replaces the second clause of the existing section 39(1) and the existing sections 192 and 193, with the following modifications:-(i) item (a) of the clause is a new provision which provides specifically that the money due to the customs department may be deducted from any money which may be under the control of the customs department (ii) the existing sections 192 and 193 provide that for recovery of personal penalty any goods belonging to the concerned person may be detained and sold in any other custom house, but there is no power under tbeexisting sectioa 39 to recover the duty by detaining 8lid selling the goods of such person at another custom house provision to this effect has been made in item (b) (iii) similarly there is no provision in the existing section 39 for recovery of customs duty through the distric:t collector on a certificate being issued by the assistant collector of customs this provision has been made in item (c) clause 143 corresponds to the existing section 195b cloue 144 coitesporuis to sulhection (1) of the existm, section 195 claule 146 corresponds to the existing section 202 cl4u8e 147-8ub-clause (1) replaces the existing section 203 but the procedural provision regarding production of authority is being omitted sub-clause (2) is a new provision which makes the principal liable for the actions of his agent this provision is necessary so that the principal daee not escape the consequences of what has been done by his agent sud-clause (3) owrapunds to the nisting section 4 clause 148-sub-clause (1) corresponds to the existing s:!ction 5 sub-clause (2) is a new provision which makes the agent responsible for all the penalties and confiscations to which the person-in-charge 01 a conveyance may be lia·ble since the personi~harie of a conveyance has to leave with the conveyance, it is necessary that his agent in india should be made responsible for all the penalties and confiscations c1cue 16-tbe main clause oorrespodcis to the exiung aectloa 201 the proviso corresponds to the existing section 36 and the last para of the existing section 94, with a modification which will permit an amendment of a bill of entry or a shipping bill being made even after the goods have been cleared for home-cotlsumption or deposited in a warehouse oj' have been exported, if the amendment cad be suhetantited on the basis of documentary evidence in exutence at the time the goods were cleared, deposited 01' expgrted this proviso has been introduced to regulariae the cgdc8asioa at jll'esent ,iven under executive i~ clause 150 replaces the provisions of the existing sections sa ~l and 111 regardin,the sale of goods, with the following amendmenta:-(i) in addition to sale by ·public auction, sale by tender and, with the cojlilel1t of the owner, sale in any other manner hal also been provided, so that the maximum price lwly be realised (ii) the balance, if any, after meeting all the charges on the goods and any other amount due from the owner of the goods to the customs department shall be paid to the owner without any time-limit whereas the existing section specifies that an application for claiming the balance shall be made within one year clause 151 is a new provision which empowers and requires officers of central excise department, the navy, the police, the port officers, the airport officers and other notified officers to assist officers of customs in the execution of the new law clause 152 replaces the existing section 9(b) it provides that the functions of officers of customs may be delegated to any officer immediately subordinate to him clause 153 is a new provision which specifies the manner in which any order, decision, summons or notice may be served clause 154 is a new provision which permits clerical or arithmetical mistakes to be corrected clause 155-sub-clause (1) repleces the existing section 197 with certain modifications it contains the usual provision regarding protection given to officers etc for acts done in good faith sub-clause (2) corresponds to the existing section 198 clause 156-items (a), (b) and (c) correspond to the existing section 9 items (d) and (e) of sub-clause (2) cover the provisions of the existing section 19-a item (f) covers the provisions of the existing section 140 clause 157 is a new provision which empowers the board to make regulations to carry out the purposes of the new law clause 158 replaces the existing section 204 it specifies certafd ancillary matters in respect of which rules and regulations rna,   be made sub-clause (2) further provides that any contravention of a rule or regulation shall be punishable with a penalty which may extend to rs 500 or rs 200 respectively clause 159 provides that all rules under the new law and nothlcations issued under certain important provisions shall be placed before both houses of parliament clause 160 repeals certain existing enactments sub-clauses (3) to (8) pertain to tnmsitional arrangements sub-clause (9) corresponds to the existing section 207 clause 161-this is the usual provision regarding the removal of difficulties in giving effect to the provisions of the new law thi& sill seeks to replace the sea customs act, 1878, and other laws relating t~ customs and t1!us no new e~pendlt'!lre apart from \\;ha't 'isa~r~ciy bei'iig ',spenf ~ll' the"administratioli ofl tbf'existin~ l~~ '~~'cq~t~nil>l~t!!~' t;(~~~~~~ 'in~~e~y"?f 'th~' p~ssi~f~t t~is ~il1'·· clauses 24, 75(2), 79(2), 99 and 156 contain provisions authorising the central government to make rules in respect of certain matters the important matters in respect of which rules may be made are the following:-(a) the denaturing or mutilation of imported goods ordinarily used for more than one purpose so as to render them unfit for one or more such purposes; (b) the cases in which draw-back shall be allowed on imported materials used in the manufacture of goods which are exported and the conditions subject to which such draw-back shall be allowed; (c) the circumstances in which, and the conditions subject to which, baggage may be passed free of duty; (d) the manner of detennining the nearest ascertainable equivalent of the normal price; (e) the conditions subject to which accessories of, and spare parts and maintenance and repairing implements for, any article shall be chargeable at the same rate of duty as that article; and (f) the precautions that shall be taken by the owner, his agent and the person-in-charge of a conveyance or animal for preventing the confiscation of the conveyance or animal under sub-clause (2) of clause 115 2 clauses 74(3), 81, 84, 146 (2) and 157 confer on the central board of revenue the power to make regulations the important matters ill respect of which regulations may be made are the following:-(a) the examination, assessment of duty and clparance of goods imported or to be exported by post; (b) the restrictions and conditions subject to which a licence may be granted to customs house agents; (e) the form of a bill of entry, shipping bill, export m9nifest, etc 3 the matters in respect of which rules or regulations can be made are matters of procedure or administrative detail and it is hardly possible to provide for them in the act itself moreover, provision in respect of these matters must necessarily be flexible so that they can be altered from time to time according to the changing circumstances the rule-making and regulation-making powers contemplated in the aforesaid clauses are thus of a nonnal character 4 power is also being conferred on the central government to issue notifications under clauses 11, 14, 25, 66, 69, 70, 74, 75, 76, 98, 101, 123 and several other clauses in respect of certain matters such as:-'(a) the prohibition of importation or exportation of certain goods for the purposes specified in sub-clause (2) of clause 11; (b) the fixation of tariff values for any class of imported goods or goods to be exported, for purposes of assessment of customs duty; (c) the exemption in the public interest of goods of any specified description from payment of duty the powers under the above clauses are intended to provide for a certain amount of flexibility if these provisions are made rigid, the dministration of the act will become difficult duties ~ (1) there sh~~ be levied and couecteq in every port to this ~~~!r:~5i~o ~~( appjies, ~ht; duti~ sp~cifi~ in t~e rir~t and sec?p~ ~~~ul~:i be le\'ied (2) the central government may, by notification in the ofiicial gazette, fix, for the purpose of levying the said duties, tariff values of ~~y art~cl~~ r~~~erated, ~~th~~ ~~~¥y or ~jl~~r ~~il~ral headings, i~ t~~ s~~~ ~h~~l~ ~s char~~~~ ~~~~ 4pty ~~ 'i!(llot~m, nnd lllt3y alter any tanff va1ues for the time bemg 10 force (3) l)i~~r~nt ta~i~ values may pe fixed for c!iff~~ent c~~~ses or descdptionsof the same article (4) notr~ng ~ t~is ~ct ~a~~ ~~thori~ tr~ ~~~ of custo~s duties on any artic~e· carried from one c~stq1'il$ port ~n lndia to ~otper ;;uch "illl, ' \ 1 • ' port except salt, opium and spirit  - - - - - duties 011 5 where a customs ~\\~y at ~~y rate prel,l~i~d ~y ~r wlder tois impom and act or any other law for the time being in force is leviable on any c:::rts hy article when imported into, or on any article when exported from, a port in india, the central government may, by notification in the official gazett~, direct that a duty of customs at the like rate shall be leviable on any such article when imported or exported, as the t'tise may be, by land from or to any territory outside india, which it may, by a like notification, declare to be foreign territory for the purposes of this section duty on 6 (1) salt, opium and spirit imported from any port in india &!ld = :~m protected by the certificate of any ofbcer empowered in that behalf whea protcc- by the central government are chargeable with only the amount, ~~i,t;:e if any, by which the duty leviable thereon under the first schedule exceeds the duty shown by such certificate to have been already paid in respect thereof (2) the amount, if any, paid to the government as the price of such salt or opium is not duty within the meaning of this section (3) nothing in this section applies to spirit which is exported under bond for excise duty from one customs-port to another customsport under the provisions of chapter xiv of the sea customs act, - or 1878 1878 - - - - - a bill to consolidate and amend the law relating to custoilli (shrt morarji desai, minister of finance) 