THE CUSTOMS ACT, 1962 (52 of 1962)
CHAPTER XI
Special provisions
regarding baggage, goods imported or exported by post, and stores baggage
SECTION 77. Declaration by owner of baggage. – The owner of any baggage shall,
for the purpose of clearing it, make a declaration of its contents to the
proper officer.
SECTION 78. Determination of rate of duty and tariff
valuation in respect of baggage. – The rate of duty and tariff
valuation, if any, applicable to baggage shall be the rate and valuation in
force on the date on which a declaration is made in respect of such baggage
under section 77.
SECTION 79. Bona fide baggage exempted from duty. – (1) The proper officer may, subject to any rules made
under sub-section (2), pass free of duty -
(a) any article in the baggage of a passenger or a member of the
crew in respect of which the said officer is satisfied that it has been in his use for
such minimum period as may be specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer 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.
(2) the Central Government 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);
(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.
SECTION 80. Temporary detention of baggage. – Where the baggage of a passenger contains any article
which is dutiable or the import of which is prohibited and in respect of which
a true declaration has been made under section 77, the proper officer may, at
the request of the passenger, detain such article for the purpose of being
returned to him on his leaving India and if for any reason, the passenger is
not able to collect the article at the time of his leaving India, the article
may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name.
SECTION 81. Regulations in respect of baggage. – The Board may make regulations, -
(a) providing for the manner of declaring the contents of any
baggage;
(b) providing for the custody, examination, assessment to duty and
clearance of baggage;
(c) providing for the transit or transhipment of
baggage from one customs station to another or to a place outside India.
Goods imported or exported by post
SECTION 82. 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.
SECTION 83. 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.
SECTION 84. 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
SECTION 85. 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.
SECTION 86. 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.
SECTION 87. 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.
SECTION 88. 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.
SECTION 89. 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.
SECTION 90. 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) or 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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