Customs - Acts 1962, Chapter- VII, Clearances of Imported Goods and Export Goods
CHAPTER VII - CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS
44. Chapter not to apply to baggage and postal articles.
Clearance of imported goods
45. Restrictions on custody and removal of imported goods
46. Entry of goods on importation.
47. Clearance of goods for home consumption
48. Procedure in case of goods not cleared, warehoused, or transhipped within
thirty days after unloading.
49. Storage of imported goods in warehouse pending clearance.
Clearance of export goods
50. Entry of goods for exportation. -
51. Clearance of goods for exportation.
CHAPTER VII - CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS
- Chapter not to apply to baggage and postal articles.
-
The provisions of this Chapter shall not apply to (a) baggage, and (b) goods
imported or to be exported by post.
Clearance of imported goods
-
Restrictions on custody and removal of imported goods.
-
- Save as otherwise provided in any law for the time being in force,
all imported goods unloaded in a customs area shall remain in the
custody of such person as may be approved by the Commissioner of Customs
until they are cleared for home consumption or are warehoused or are
transshipped in accordance with the provisions of Chapter VIII.
- The person having custody of any imported goods in a customs area,
whether under the provisions of sub-section (1) or under any law for the
time being in force, -
- Shall keep a record of such goods and send a copy thereof to the
proper officer;
- Shall not permit such goods to be removed from the customs area
or otherwise dealt with, except under and in accordance with the
permission in writing of the proper officer.
- Notwithstanding anything contained in any law for the time being in
force, if any imported goods are pilfered after unloading thereof in a
customs area while in the custody of a person referred to in sub-section
(1), that person shall be liable to pay duty on such goods at the rate
prevailing on the date of delivery of an import manifest or, as the case
may be, an import report to the proper officer under section 30 for the
arrival of the conveyance in which the said goods were carried.
- Entry of goods on importation. -
- The importer of any goods, other than goods intended for transit or
transshipment, shall make entry thereof by presenting to the proper
officer a bill of entry for home consumption or warehousing in the
prescribed form:
Provided that if the importer makes and subscribes to a declaration
before the proper officer, to the effect that he is unable for want of
full information to furnish all the particulars of the goods required
under this sub-section, the proper officer may, pending the production
of such information, permit him, previous to the entry thereof (a) to
examine the goods in the presence of an officer of customs, or (b) to
deposit the goods in a public warehouse appointed under section 57
without warehousing the same.
- Save as otherwise permitted by the proper officer, a bill of entry
shall include all the goods mentioned in the bill of lading or other
receipt given by the carrier to the consignor.
- A bill of entry under sub-section (1) may be presented at any time
after the delivery of the import manifest or import report as the case
may be:
Provided that the Commissioner of Customs may in any special
circumstances permit a bill of entry to be presented before the delivery
of such report:
Provided further that a bill of entry may be presented even before the
delivery of such manifest if the vessel or the aircraft by which the
goods have been shipped for importation into India is expected to arrive
within thirty days from the date of such presentation.
- The importer while presenting a bill of entry shall at the foot
thereof make and subscribe to a declaration as to the truth of the
contents of such bill of entry and shall, in support of such
declaration, produce to the proper officer the invoice, if any, relating
to the imported goods.
- If the proper officer is satisfied that the interests of revenue are
not prejudicially affected and that there was no fraudulent intention,
he may permit substitution of a bill of entry for home consumption for a
bill of entry for warehousing or vice versa.
- Clearance of goods for home consumption. -
- Where the proper officer is satisfied that any goods entered for
home consumption are not prohibited goods and the importer has paid the
import duty, if any, assessed thereon and any charges payable under this
Act in respect of the same, the proper officer may make an order
permitting clearance of the goods for home consumption.
- Where the importer fails to pay the import duty under sub-section
(1) within Five days excluding holidays from the date on which the bill
of entry is returned to him for payment of duty, he shall pay interest
at such rate, not below ten per cent. and not exceeding thirty-six per
cent. per annum, as is for the time being fixed by the Central
Government, by notification in the Official Gazette, on such duty till
the date of payment of the said duty:
Provided that where the bill of entry is returned for payment of duty
before the commencement of the Customs (Amendment) Act, 1991 and the
importer has not paid such duty before such commencement, the date of
return of such bill of entry to him shall be deemed to be the date of
such commencement for the purpose of this section.
Provided further that if the Board is satisfied that it is necessary in
the public interest so to do, it may, by order for reasons to be
recorded, waive the whole or part of any interest payable under this
section.
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Procedure in case of goods not cleared, warehoused, or
transhipped within thirty days after unloading. - If any goods
brought into India from a place outside India are not cleared for home
consumption or warehoused or transhipped within thirty days from the date of
the unloading thereof at a customs station or within such further time as
the proper officer may allow or if the title to any imported goods is
relinquished, such goods may, after notice to the importer and with the
permission of the proper officer be sold by the person having the custody
thereof:
Provided that -
- animals, perishable goods and hazardous goods, may, with the
permission of the proper officer, be sold at any time;
- arms and ammunition may be sold at such time and place and in such
manner as the Central Government may direct.
Explanation. - In this section, "arms" and "ammunition" have the
meanings respectively assigned to them in the Arms Act, 1959 (54 of
1959).
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Storage of imported goods in warehouse pending clearance.
- Where in the case of any imported goods, whether dutiable or not, entered
for home consumption, the Assistant Commissioner of Customs or Deputy
Commissioner of Customs is satisfied on the application of the importer that
the goods cannot be cleared within a reasonable time, the goods may, pending
clearance, be permitted to be stored in a public warehouse, or in a private
warehouse if facilities for deposit in a public warehouse are not available;
but such goods shall not be deemed to be warehoused goods for the purposes
of this Act, and accordingly the provisions of Chapter IX shall not apply to
such goods.
Clearance of export goods
- Entry of goods for exportation. -
- The exporter of any goods shall make entry thereof by presenting to
the proper officer in the case of goods to be exported in a vessel or
aircraft, a shipping bill, and in the case of goods to be exported by
land, a bill of export in the prescribed form.
- The exporter of any goods, while presenting a shipping bill or bill
of export, shall at the foot thereof make and subscribe to a declaration
as to the truth of its contents.
- Clearance of goods for exportation. - Where the proper
officer is satisfied that any goods entered for export are not prohibited
goods and the exporter has paid the duty, if any, assessed thereon and any
charges payable under this Act in respect of the same, the proper officer
may make an order permitting clearance and loading of the goods for
exportation.