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SPECIAL
PROVISIONS
Goods imported or exported by post
Label or declaration accompanying goods to be treated as entry
In the case of goods imported or exported by post, any label or
declaration accompanying the goods, which contains the description,
quantity and value thereof, shall be deemed to be an entry for import or
export, as the case may be, for the purposes of this Act.
Rate of duty and tariff valuation in respect of goods imported or
exported by post
(1) The rate of duty and tariff value, if any, applicable to any goods
imported by post shall be the rate and valuation in force on the date on
which the postal authorities present to the proper officer a list
containing the particulars of such goods for the purpose of assessing
the duty thereon :
Provided that if such goods are imported by a vessel and the list 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 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.
Regulations regarding goods imported or to be exported by post
The Board may make regulations providing for -
(a) the form and manner in which an entry may be made in 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;
(c) the transit or transhipment of goods imported by post, from one
customs station to another or to a place outside India.
Stores
Stores may be allowed to be warehoused without assessment to duty
Where any imported goods are entered for warehousing and the importer
makes and subscribes to a declaration that the goods 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.
Transit and transhipment of stores
(1) 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.
(2) Any stores imported in a vessel or aircraft 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.
Imported stores may be consumed on board a foreign-going vessel or
aircraft
Any imported stores on board a vessel or aircraft (other than stores to
which section 90 applies) may, without payment of duty, be consumed
thereon as stores during the period such vessel or aircraft is a
foreign-going vessel or aircraft.
Application of section 69 and Chapter X to stores
The provisions of section 69 and Chapter X shall apply to stores (other
than those to which section 90 applies) 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 any foreign-going vessel or aircraft as stores" shall be
substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board
any foreign-going aircraft as stores, sub-section (1) of section 74
shall have effect as if for the words "ninety-eight per cent",
the words "the whole" were substituted.
Stores to be free of export duty
Goods produced or manufactured in India and required as stores on any
foreign-going vessel or aircraft may be exported free of duty in such
quantities as the proper officer may determine, having regard to the
size of the vessel or aircraft, the number of passengers and crew and
the length of the voyage or journey on which the vessel or aircraft is
about to depart.
Concessions in respect of imported stores for the Navy
(1) Imported stores specified in sub-section (3) may without payment of
duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to 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;
(b) for the words "ninety-eight 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;
(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.
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