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UNCLEARED GOODS (BILL OF ENTRY) REGULATIONS, 1972
Notification No. 99
dated 26th August 1972 (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:
These regulations may be called the Uncleared Goods
(Bill of Entry) Regulations, 1972.
The person having the custody of goods that are not
cleared for home consumption within the period specified in section 48 of the
Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act) shall
prepare a Bill of Entry in the form appended, to these regulations, of such
goods to be sold in auction under section 48 of the said Act.
This Bill of Entry prepared under regulation 2 shall
be deemed to be the bill of entry under sub-section (1) of section 46 of the
said Act and presented to the proper officer:
Provided that the said Bill of Entry shall not be
deemed to be the bill of entry in respect of goods which are not actually sold
in the auction held for the sale of goods specified in that bill of entry, and
actually delivered to the buyer.
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