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BOAT NOTES REGULATIONS, 1976
Notification No. 426 dated 23rd October 1976 (NT) { AS amended by Notification No. 226 dated 22nd October1977 (NT)}
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.
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
the Commissioner 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.
(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 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 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 numbered.
4. Boat notes when to be
issued:
The boat notes shall be issued in all cases of,
(i) export
cargo, in Form I;
(ii)
import cargo, in Form II;
(iii) transhipment
cargo, reshipment cargo or same bottom cargo, in Form III.
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