CHAPTER - IX
DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS
73. Discharge of cargo by vessels may commence on receipt of due permission.- When an order for entry inwards of any vessel which has arrived in any customs-port or a special pass permeating such vessel to break bulk has been given, discharge of the cargo of such vessel may be proceeded with.
74. Discharge of goods by conveyances other than vessels.- When on arrival of a conveyance other than a vessel at a land customs-station or customs-airport the person-in-charge of such conveyance has delivered the import manifest under section 44 and the documents required under section 48, he shall forthwith take the conveyance or cause it to be taken to the examination station at the land customs-station or customs-airport and remove or cause to be removed all goods carried in such conveyance to the custom-house in the presence of the appropriate officer or some person duly authorised by him in that behalf.
75. Imported goods not to be unloaded unless entered in the import manifest.-
(1) No imported goods required to be shown in the import manifest shall, except with the permission of the appropriate officer, be unloaded from any conveyance at any customs-station unless they are
specified in the import manifest or amended or supplementary import manifest for being unloaded at that customs-station.
(2) Nothing in the section shall apply to the unloading of the baggage accompanying a passenger or a member or a crew or mail bags.
76. Procedure in respect of goods not unloaded by vessels within time allowed.-
(1)
(a) If any goods imported by a vessel (except such as have been shown in the import manifest as not to be unloaded) are not unloaded within such period as is specified in the bill of lading or if no period is so specified, within such number of the working days, not exceeding fifteen, after entry of the vessel as the Board may from time to time by notification in the official Gazette appoint, or
(b) if the cargo of any vessel, excepting a small quantity of goods, has been discharged before the expiration of the period so specified or appointed, the master of such vessel or, on this application, the appropriate officer may then carry such goods to the custom-house, there to remain for entry.
1[(2) The appropriate officer shall thereupon take charge of, and grant receipt for, such goods; and if notice in writing has been given by the master or the agent of the vessel to the appropriate officer that goods are to remain subject to a lien for freight, primage, general average demurrage, container detention charges, dead-freight, terminal handling charges, container service charge or other charges of a stated amount, the appropriate officer shall hold such goods until he receives notice in writing that the said charges have been paid.]
77. Power to land small parcels and hold unclaimed parcels.-
(1) At any time after the arrival of any vessel, the appropriate officer may, with the consent of the master of such vessel, cause any small package or parcel of goods to be carried to the custom-house there to remain for entry in-charge of the officers of customs, during the remainder of the working days allowed under this Act for the landing of such package or parcel.
(2) In any package or parcel so carried to the custom-house remains unclaimed on the expiration of the number of working days so allowed for its unloading or at the time of the clearance outwards of the vessel from which it was unloaded, the master of such vessel may give such notice as is provided in section 76, and the officer-in-charge of the custom-house shall thereupon hold such package or parcel as provided in that section.
78. Power to permit immediate discharge.-
(1) Notwithstanding anything contended in sections 74, 76 and 77, the appropriate officer in any customs-station to which the Board, by notification in the official Gazette, declares this section to apply, may permit the master of any vessel immediately on receipt of an order under section 47 or a special pass under section 49, or the person-in-charge of a conveyance other than a vessel on receipt of the import manifest to discharge the goods imported by such conveyance, or any portion thereof, into the custody of his agent, if he be willing to receive the same, for the purpose of unloading the same forthwith-
(a) at the custom-house, or at any specified landing-place or wharf; or
(b) at any landing-place or wharf belonging to the port commissioners, port trust, railways or other public body or company; or
(c) for giving it in the custody of such person as may be approved by the 1[Commissioner of Customs].
(2) Any agent so receiving such cargo or portion shall be bound to discharge all claims for damage or short delivery which may be established in respect of the same by the owner thereof, and shall be entitled to recover from such owner his charges for service rendered, but not for commission or the like, where any agent for the unloading of such cargo or portion has been previously appointed by the owner and such appointment is unrevoked 2[;
Provide that no agent so receiving such cargo or portion shall cause it to be removed or otherwise dealt with except in accordance with the written order of the appropriate officer.]
(3) The appropriate officer shall take charge of all goods discharged under clause (a) of sub-section (1) and otherwise proceed in relation thereto as provided in section 76 and 82.
(4) 2 [A public body or company or port authority or airlines or] person at whose landing- place or wharf or place of storage any goods are discharged under clause (b) or clause (c) of sub-section (1) shall not permit the same to be removed or otherwise dealt with except in accordance with the order in writing of the appropriate officer.
79. Entry for home-consumption or warehousing.-
(1) The owner of any imported goods shall make entry of such goods for home-consumption or warehousing or for any other approved purpose by delivering to the appropriate officer a bill of entry thereof in such form and manner and containing such particulars as the Board may direct:
Provided that, if the owner makes and subscribes a declaration before the appropriate officer to the effect that he is unable, for want of 3 [such information as is essential for submitting a bill of entry], then the said officer shall permit him, previous to the entry thereof, to examine the goods in the presence of an officer of customs or to deposit such goods in a public warehouse appointed under section 12 without warehousing the same, pending the production of such information.
4 [(2) A bill of entry under sub-section (1) may be presented and the goods be cleared at any time within forty five days of the date of unloading thereof at a customs-port or a land customs-station or customs-inland container depot or within thirty days of the date of unloading thereof at a customs-airport or within such extended period as the 5 [Commissioner of Customs] may deem fit:
Provided that the 5[Commissioner of Customs] may, in any special circumstances, permit a bill of entry to be presented before the delivery of the manifest.]
(3) If the 5[Commissioner of Customs] is satisfied that the rate of customs-duty is not adversely affected and that there was no intention to defraud, he may in exceptional circumstances and for reasons to be recorded in writing permit substitution of a bill of entry for home-consumption for a bill of entry for warehousing or vice versa.
1[79A. Acceptance of electronically transmitted bills of entry and documents. - The Board may, by notification in the official Gazzette, declare that electronically transmitted bills of entry and related documents may be acceptable subject to such conditions as are specified in that notification.]
80. Assessment of duty.-
(1) On the delivery of such bill, the goods or such part thereof as may be necessary may, without undue delay, be examined or tasted, and thereafter the goods shall be
assessed to duty, if any, and the owner of such goods may then proceed to clear the same for home-consumption or warehouse them, subject to the provisions hereinafter contained.
(2) Notwithstanding anything contained in sub-section (1), imported goods prior to examination or testing thereof may be permitted by the appropriate officer to be assessed to duty on the basis of the statements made in the bill relating thereto and the information furnished under the rules and the documents produced under section 26; but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such bill or document or any information so furnished is not correct in respect of any matter relating to the assessment, the goods shall, without prejudice to any other action which may be taken under this Act, be re-assessed to duty.
81. Provisional assessment of duty.-
(1) Where it is not possible immediately to assess the customs-duty that may be payable on any imported goods entered for home-consumption or for warehousing or for clearance from a warehouse for home-consumption or on any goods entered for exportation, for the reason that the goods require chemical or other test 1[or a further enquiry] for purposes of assessment, or that all the documents or complete documents or full information pertaining to those goods have not been furnished, an officer not below the rank of 2[Assistant Commissioner of Customs] may order that the duty payable on such goods be assessed provisionally:
Provided that the importer (same in the case of goods entered for warehousing) or the exporter pays such additional amount as security or furnishes such guarantee of a scheduled bank for the payment thereof as the said officer deems sufficient to meet the excess of the final assessment of duty over the provisional assessment.
(2) Where any goods are allowed to be cleared or delivered on the basis of such provisional assessment, the amount of duty actually payable on those goods shall, 3[within a period of one hundred and fifty working days from the date of the provisional assessment], be finally assessed and on completion of such assessment the appropriate officer shall order that the amount already paid or guaranteed be adjusted against the amount payable on the basis of final assessment, and the difference between them shall be paid forthwith to or by the importer or exporter as the case may be 4[;
Provided that the Board may, under exceptional circumstances recorded in writing, extend the period of final assessment specified under this sub-section.]
5[82. Procedure in case of goods not cleared or warehoused or transhipped after unloading within a specified period.-
6[(1)] If any goods are not entered and cleared for home-consumption or warehoused or transhipped within forty-five days of the date of unloading thereof at a customs-port or a land customs-station, or within thirty days of the date of unloading thereof at a customs-airport or within such extended period as the appropriate officer may allow, such goods may, after due notice given to the owner, if his address could be ascertained, or published in the newspaper, if his address could not be ascertained, be sold under the orders of the appropriate officer:
Provided that -
(a) animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold at any time;
(b) arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Government, direct:
Provided further that nothing in this section shall authorise removal for home-consumption of any dutiable goods without payment of customs-duties thereon.]
1[(2) Where any goods are sold under sub-section (1) pending adjudication, appeal, revision or decision of a court, the proceeds of such sale shall be deposited into the Government treasury; and, if on such adjudication or in such appeal or revision it is found or if the court finds that the goods so sold are not liable to confiscation, the proceeds of the sale shall, after necessary deduction of dues, taxes or duties as provided in section 201, be refunded to the owner.]
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1 Subs. by Act XXI of 1992, s. 6(14), for sub-section (2), w.e.f. 1st July, 1992.
1 The words “Collector of Customs” were subs. by Act 12 of 1995, s. 5 (3), w.e.f. 1st. July 1995.
2 Semi-colon was substituted for the full-stop at the end and thereafter this paragraph was inserted by Ord. No. XLV of 1986, s. 7(1) w.e.f. 1st July 1986.
1 This clause “(79A)” was inserted by Act 16 of 1999, s. 4 (5), w.e.f. 1st July 1999
2 This words were subs. by Act XXI of 1992, s. 6(15), for "A public body or company or”, w.e.f. 1st July, 1992.
3 Subs. by Ord. No. XXIII of 1977, s. 14(2), for "full information, to make a complete entry of any goods" w.e.f. 1st July 1977.
4 Subs. by Act XXI of 1992, s. 6(16), for sub-section (2), w.e.f. 1st July, 1992.
5 The words “Collector of Customs” were subs. by Act 12 of 1995, s. 5 (3), w.e.f. 1st. July 1995.
1 The words "or a further enquiry" were inserted by Ordinance XVI of 1969, s. 4, w.e.f. 1st July, 1969.
2 The words “Assistant Collector of Customs” were subs. by Act 12 of 1995, s. 5 (3), w.e.f. 1st. July 1995.
3 The words "as soon as may be" were subs. by Act XXI of 1992, s. 6(17)(a), w.e.f. 1st July, 1992.
4 Semi-colon was substituted for the full-stop at the end and thereafter this paragraph was inserted by ibid. s. 6(17)(b).
5 Subs. by Act XXII of 1980, s. 11 (9), for section 82, w.e.f. 1st July 1980.
6 Renumbered as (1) by Act 27 of 1987, s. 5 (4), w.e.f. 1st July, 1987.
1 This new sub-section (2) is inserted after sub-section (1) by Act 27 of 1987, s. 5 (4), w.e.f. 1st July, 1987.