In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:

1. Short title and commencement. — (1) These regulations may be called the Boat Notes Regulations, 1976.

(2) They shall come into force on such date as the Central Board of Excise and Customs may, by notification in the Official Gazette, appoint.

2. Definitions. — In these regulations, unless the context otherwise requires, —

(a) "Act" means the Customs Act, 1962 (52 of 1962);
(b) "Board" means the Board as defined in clause (6) of section 2 of the Act;
(c) "Boat Note" means the Boat Note as indicated in Form I, Form II or Form III,  as the case may be;
(d) Commissioner of Customs means theCommissioner of Customs as defined in clause (8) of section 2 of the Act;
(e) "Form" means a form appended to these regulations;
(f) "Proper officer" means the officer as defined in clause (34) of section 2 of the Act. 

(2) (a) Notwithstanding anything contained in sub-regulation (1), where the Commissioner of Customs is satisfied that it is necessary  so to do, he may authorise an exporter or his authorised agent to issue a boat note.

(b) Every person who is authorised by the Commissioner of Customs under clause (a) to issue boat notes shall maintain a proper account of boat notes issued by him and furnish to the proper officer such information as may be specified by theCommissioner of Customs in this behalf.

(a) of such dimension and colour as are indicated in the forms appended to these regulations; and

(b) maintained in duplicate and machine numbered.

(i) export cargo, in Form I; (ii) import cargo, in Form II;

(iii) transhipment cargo, reshipment cargo or same bottom cargo, in Form III.