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IMPORTED STORES (RETENTION ON BOARD) REGULATIONS, 1963
Notification No. 57
dated 1st February 1963 (NT)
In exercise of the powers conferred by section 157
of the Customs Act, 1962 (52 of 1962), the Central Board of Revenue hereby makes
the following regulations, namely:
These regulations may be called the Imported Stores
(Retention on Board) Regulations, 1963.
Any imported stores on board a vessel arriving from
a foreign port or an aircraft arriving from a foreign airport may remain on
board such vessel or aircraft without payment of import duty leviable thereon
during the period such vessel or aircraft is not a foreign-going vessel or
aircraft, subject to the condition that where such stores are consumable stores
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(a) in the case of alcoholic
liquor, cigarettes, cigars and pipe tobacco, such stores are kept under Customs
seal;
(b) in the case of consumable
stores other than those specified in clause (a) such of other stores are
likewise kept under Customs seal:
Provided that if the proper officer is satisfied that it is not practicable so
to do, he may, after taking inventory of such other stores, allow them to remain
on board without being put under Customs seal.
Where any stores have been kept under Customs Seal,
such seal shall not be broken until the vessel or aircraft becomes a
foreign-going vessel or aircraft.
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