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GOODS IMPORTED (CONDITIONS OF TRANSHIPMENT) REGULATIONS, 1995
Notification No. 61
dated 28th September 1995 (NT)
{As amended by Notification No. 31 dated 2nd June 1998 (NT))
In exercise of the powers conferred by section 157,
read with sub-section (3) of section 54 and section 158 of the Customs Act, 1962
(52 of 1962), and in supersession of the Imported Goods Conditions of
Transhipment Regulations, 1984, the Central Board of Excise and Customs hereby
makes the following regulations, namely:
(1) These regulations may be
called the Goods Imported Conditions of Transhipment Regulations, 1995.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
In these regulations, unless the context otherwise
requires, -
(a) "custodian" means a
person approved by the Commissioner of Customs for the purposes of section 45 of
the Customs Act, 1962 (52 of 1962);
(b)
"declarant" means -
(i)
the person incharge of the conveyance in which the goods are
imported, or his agent, or
(ii) the person
authorised to tranship the goods by the exporter of the goods or by an agent
acting on behalf of such exporter;
(c) "transporter" means
the Railways, the owner of the vessel, the owner of the aircraft or, as the case
may be, the owner of the motor vehicle, in which the goods imported are
transported for the purposes of transhipment.
Transhipment shall be allowed under these
regulations on the conditions that -
(a) the declarant makes an
application to the proper officer of customs seeking permission for transhipment
of the goods imported;
(b) the goods imported are
mentioned in the import manifest or the import report, as the case may be, as
for transhipment to any customs station;
(c) such transhipment is by rail,
a vessel, an aircraft or a motor vehicle or by a combination of two or more of
these modes of transport:
Provided that if the goods imported are sought to be transhipped by a motor
vehicle, such transhipment shall be made only on permission in writing of the
Commissioner of Customs; and such Commissioner while permitting such
transhipment shall have regard to the following factors, namely:
(i)
the nature of the goods imported to be transhipped,
(ii)
the amount of revenue involved, and
(iii)
any other factor which the Commissioner of Customs may deem relevant:
Provided further that the Commissioner of Customs shall, before refusing any such
application for permission for transhipment of goods imported by a motor
vehicle, give a reasonable opportunity of being heard to the declarant;
(d) the declarant, the
transporter or, as the case may be, the custodian executes a bond in such form
with or without surety or security or with both as the Commissioner of Customs
may specify for -
(i) completion, of the
transhipment of the goods imported to the Customs station of destination; or
(ii) the transfer of the imported
goods to another mode of transport during the course of their transhipment:
Provided that if
the transhipment to the customs station of destination is by more than one mode
of transport, the Commissioner of Customs may accept a single bond for the
transhipment by such different modes:
Provided further that the transfer from one mode of transport to another of the goods
imported during the course of their transhipment may be under the supervision of
a proper officer of customs and at such places and subject to such conditions as
may be specified by the Commissioner of Customs at the customs station of
import:
Provided also that
the Commissioner of Customs may permit the execution of a general bond in such
form and with such surety or security or with both as that Commissioner may deem
fit for the aforesaid purposes.
The terms of the bond shall be that if the person
executing the bond produces to the proper officer, within one month or within
such extended period as such officer may allow, a certificate issued by the
proper officer at the customs station of transfer as specified in the said bond
or at the customs station of destination specified in the said bond and situated
at or nearest to the place of destination that the imported goods have been
transferred or produced at the station as the case may be, the bond shall stand
discharged; but otherwise an amount equal to the value, or as the case may be,
the market price of the imported goods in respect of which the said certificate
is not produced shall stand forfeited.
A fee of twenty rupees in respect of each
application for transhipment of the goods imported shall be charged for all
customs station.
(1)
Before the goods imported are transhipped, the proper officer shall, -
(a) in the case of transhipment
by rail, seal the containers with the Customs Department's seal in the presence
of an authorised representative of the declarant, the transporter or, as the
case may be, custodian;
(b) in the case of transhipment
by an aircraft, a vessel or a motor vehicle, place all small packages containing
the imported goods in durable bags and seal the bags with the Customs
Department's seal in the presence of an authorised representative of the
declarant, the transporter or, as the case may be, custodian.
(2) The materials and the bags
required for sealing the containers or bags under sub-regulation (1) shall be
provided by, and at the cost of the declarant or the transporter or, as the case
may be, the custodian.
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