THE CUSTOMS ACT, 1962 (52 of 1962)
CHAPTER IV-B
Prevention or detection of illegal export of goods
Section 11-H. Definitions. – In this Chapter, unless the context otherwise requires, -
(a) “illegal export” means the export of any goods in
contravention of the provisions of this Act or any other law for the time being
in force;
(b) “intimated place” means a place intimated under sub-section
(1), sub-section (2) or sub-section (3), as the case may be, of Section 11J;
(c) “specified area”
includes the Indian customs waters, and such inland area, not exceeding one
hundred kilometers in width from any coast or other border of India, as the
Central Government may, having regard to the vulnerability of that area to
smuggling, by notification in the Official Gazette, specify in this behalf :
Provided that where a part of any village, town or city falls
within a specified area, the whole of such village, town or city shall,
notwithstanding that the whole of it is not within one hundred kilometers from
any coast or other border of India, be deemed to be included in such specified
area;
(d) “specified date”, in relation to specified goods, means the
date on which any notification is issued under Section 11-I in relation to
those goods in any specified area;
(e) “specified goods” means goods of any description specified in
the notification issued under Section 11-I in relation to a specified area.
Section 11 I. Power of Central Government to specify goods. – If, having regard to the magnitude
of the illegal export of goods of any class or description, the Central
Government is satisfied that it is expedient in the public interest to take
special measures for the purpose of checking the illegal export or facilitating
the detection of goods which are likely to be illegally exported, it may, by
notification in the Official Gazette, specify goods of such class or
description.
Section 11J. Persons possessing
specified goods to intimate the place of storage, etc. – (1) Every person who owns, possesses
or controls, on the specified date, any specified goods, the market price of
which exceeds fifteen thousand rupees shall, within seven days from that date,
deliver to the proper officer an intimation containing the particulars of the
place where such goods are kept or stored within the specified area.
(2) Every
person who acquires (within the specified area), after the specified date, any
specified goods, –
(i) the market price of which, or
(ii) the market price of which
together with the market price of any specified goods of the same class or description, if any,
owned, possessed or controlled by him on the date of such acquisition,
exceeds fifteen thousand rupees shall, before making such acquisition, deliver
to the proper officer an intimation containing the particulars of the place
where such goods are proposed to be kept or stored after such acquisition :
Provided that a person who has delivered an intimation,
whether under sub-section (1) or sub-section (2), in relation to any specified
goods, owned, possessed, controlled or acquired by him, shall not be required
to deliver any further intimation so long as the specified goods are kept or
stored at the intimated place.
(3) If
any person intends to shift any specified goods to which sub-section (1) or
sub-section (2) applies, to any place other than the intimated place, he shall,
before taking out such goods from the intimated place, deliver to the proper
officer an intimation containing the particulars of the place to which such
goods are proposed to be shifted.
(4) No person shall, after the expiry of
seven days from the specified date, keep or store any specified goods to which
sub-section (1) or sub-section (2) applies, at any place other than the
intimated place.
Section 11K. Transport of specified goods to be covered by vouchers. – (1) No specified goods shall be
transported from, into or within any specified area or loaded on any animal or
conveyance in such area, unless they are accompanied by a transport voucher (in
such form and containing such particulars as may be specified by rules made in
this behalf) prepared by the person owning, possessing, controlling or selling
such goods :
Provided that no transport voucher shall be
necessary for the transport, within a village, town or city, of any specified
goods the market price of which, on the date of transport, does not exceed one
thousand rupees.
(2) Notwithstanding anything contained in
sub-section (1), where the Central Government, after considering the nature of
any specified goods, the time, mode, route and the market price of the goods
intended to be transported, the purpose of the transportation and the
vulnerability of the specified area with regard to the illegal export of such
goods, is satisfied that it is expedient in the public interest so to do, it
may, -
(i) by notification in the Official
Gazette, specify goods of such class or description and of a market price
exceeding such sum as that Government may notify; and different sums in
relation to the specified goods of the same class or description, or different
classes or descriptions, may be notified for the same specified area or for
different specified areas, and
(ii) direct that no person shall
transport any goods so specified unless the transport voucher in relation to
them has been countersigned by the proper officer.
Section 11L. Persons possessing specified goods to maintain
accounts. – (1) Every person who, on or after
the specified date, owns, possesses or controls, within a specified area, any
specified goods of a market price exceeding fifteen thousand rupees, shall
maintain (in such form and in such manner as may be specified by rules made in
this behalf) a true and complete account of such goods and shall, as often as
he acquires or parts with any specified goods, make an entry in the said
account in relation to such acquisition or parting with, and shall also state
therein the particulars of the person from whom such goods have been acquired
or in whose favour such
goods have been parted with, as the case may be, and such account shall be
kept, along with the goods, at the place of storage of the specified goods to
which such accounts relate :
Provided that it shall not be
necessary to maintain separately accounts in the form and manner specified by
rules made in this behalf in the case of a person who is already maintaining
accounts which contain the particulars specified by the said rules.
(2) Every person who owns, possesses or
controls any specified goods to which the provisions of sub-section (1) apply,
and who uses any such goods for the manufacture of any other goods, shall
maintain (in such form, in such manner and containing such particulars as may
be specified by rules made in this behalf) a true and complete account of the
specified goods so used by him and shall keep such account at the intimated
place.
(3) If at any time, on a verification made
by a proper officer, it is found that any specified goods owned, possessed or
controlled by a person are lesser in quantity than the stock of such goods as
shown, at the time of such verification, in the accounts referred to in
sub-section (1), read with the accounts referred to in sub-section (2), it
shall be presumed, unless the contrary is proved, that such goods, to the
extent that they are lesser than the stock shown in the said accounts, have
been illegally exported and that the person owning, possessing or controlling
such goods has been concerned with the illegal export thereof.
Section 11M. Steps to be taken by
persons selling or transferring any specified goods. – Except where he receives payment
by cheque drawn by the purchaser, every person who
sells or otherwise transfers within any specified area, any specified goods,
shall obtain, on his copy of the sale or transfer voucher, the signature and
full postal address of the person to whom such sale or transfer is made and
shall also take such other reasonable steps as may be specified by rules made
in this behalf to satisfy himself as to the identity of the purchaser or the
transferee, as the case may be, and if after an inquiry made by a proper
officer, it is found that the purchaser or the transferee, as the case may be,
is not either readily traceable or is a fictitious person, it shall be
presumed, unless the contrary is proved, that such goods have been illegally
exported and the person who had sold or otherwise transferred such goods had
been concerned in such illegal export :
Provided
that nothing in this section shall apply to petty sales of any specified goods
if the aggregate market price obtained by such petty sales, made in the course
of a day, does not exceed two thousand and five hundred rupees.
Explanation. - In this section “petty sale” means
a sale at a price which does not exceed one thousand rupees.
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