Boat Notes Regulations, 1976
Notification No 426-Cus., dated 23-10-1976
Notification No. 226-Cus., dated 22-10-1977 and
Section (50) of Finance Act, 1995 (22 of 1995)
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.-
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.
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, [See
Forms 79, 80 & 81 in Part 5], as the case may be;
(d) "[Commissioner of
Customs]" means the [Commissioner of Customs] as defined in
clause (8) of section 2 of the Act;
(e) "Form" means a
form appended to these regulations;
officer" means the officer as defined in clause (34) of section 2
of the Act.
3.Issue of Boat Note -.
(1) Every boat note shall be issued by the proper officer.
(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
(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 the [Commissioner of Customs] in this behalf.
(3) The boat notes shall be,-
(a) of such dimension and colour as are
indicated in the forms appended to these regulations; and
(b) maintained in duplicate and machine
4. Boat notes when to be issued.-
notes shall be issued in all cases of, -
cargo, in Form I; [See Form 79 in Part 5]
(ii) import cargo, in
Form II; [See Form 80 in Part 5]
(iii) transhipment cargo,
reshipment cargo or same bottom cargo, in Form III; [See Form 81
in Part 5].