Notification No.115 dated 28^th August 1965 (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 Bonded Aircraft Stores (Procedure) Regulations, 1965.

In these regulations -

(a)    "Act" means the Customs Act, 1962 (52 of 1962).

(b)    "Form" means a Form specified in the Schedule to these regulations.

(1)    Whereas any imported goods for use in a foreign-going aircraft are to be entered for warehousing under section 85 of the Act, an application in Form I shall be made to the Assistant Commissioner of Customs or Deputy Commissioner of Customs.

(2)    Every such application shall be deemed to be the bill of entry in relation to the goods specified in that application for the purpose of section 46 of the Act.

(3)    On receipt of an application under sub-regulation (1), the Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit, the goods specified in that application to be warehoused without the goods being assessed to duty.

(1)    Where goods permitted to be warehoused under sub-regulation (3) of regulation 3 are to be cleared for use as stores in a foreign-going aircraft, an application shall be made to the Assistant Commissioner of Customs or Deputy Commissioner of Customs in Form II.

(2)    Every such application shall be deemed to be the shipping bill in relation to the goods specified in that application for the purpose of section 50 of the Act.

(3)    On receipt of an application under sub-regulation (1) the Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit the clearance of the warehoused goods specified in that application for being taken on board the foreign-going aircraft as stores in accordance with the provisions of section 69 of the Act as applied to stores by section 88 of the said Act.