Customs - vessels carrying exclusively coastal goods -Concessions
CERTAIN relevant provisions of the Customs Act:
SECTION 92. Entry of coastal goods. - (1) The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form.
(2) Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.
SECTION 93. Coastal goods not to be loaded until bill relating thereto is passed, etc. - The master of a vessel shall not permit the loading of any coastal goods on the vessel until a bill relating to such goods presented under section 92 has been passed by the proper officer and has been delivered to the master by the consignor.
SECTION 94. Clearance of coastal goods at destination. - (1) The master of a vessel carrying any coastal goods shall carry on board the vessel all bills relating to such goods delivered to him under section 93 and shall, immediately on arrival of the vessel at any customs or coastal port, deliver to the proper officer of that port all bills relating to the goods which are to be unloaded at that port.
(2) Where any coastal goods are unloaded at any port, the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1).
SECTION 95. Master of a coasting vessel to carry an advice book. -(1) The master of every vessel carrying coastal goods shall be supplied by the Customs authorities with a book to be called the "advice book".
(2) The proper officer at each port of call by such vessel shall make such entries in the advice book as he deems fit, relating to the goods loaded on the vessel at that port.
(3) The master of every such vessel shall carry the advice book on board the vessel and shall on arrival at each port of call deliver it to the proper officer at that port for his inspection.
SECTION 96. Loading and unloading of coastal goods at customs port or coastal port only. - No coastal goods shall be loaded on, or unloaded from, any vessel at any port other than a customs port or a coastal port appointed under section 7 for the loading or unloading of such goods.
SECTION 97. No coasting vessel to leave without written order. - (1) The master of a vessel which has brought or loaded any coastal goods at a customs or coastal port shall not cause or permit the vessel to depart from such port until a written order to that effect has been given by the proper officer.
(2) No such order shall be given until -
(a) the master of the vessel has answered the questions put to him under section 38;
(b) all charges and penalties due in respect of that vessel or from the master thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(c) the master of the vessel has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(d) the provisions of this Chapter and any rules and regulations relating to coastal goods and vessels carrying coastal goods have been complied with.
SECTION 98. Application of certain provisions of this Act to coastal goods, etc. - (1) Sections 33, 34 and 36 shall, so far as may be, apply to coastal goods as they apply to imported goods or export goods.
By Notification No. 43/97-Cus(NT), dated 11.09.1997, Government exempted vessels carrying exclusively coastal goods from the provisions of section 92, section 93, section 94, section 97 and sub-section (1) of the section 98 of the Act.
By Notification No. 15/98-Cus. (N.T.), dated 27-2-1998, Government exempted vessels carrying exclusively coastal goods from the delivery of the advice book on arrival at each port of call to the proper officer at that port.
That is, all the above extracted provisions of the Customs Act (except Section 96) were inapplicable to vessels carrying exclusively coastal goods.
Now the Government has rescinded the above two notifications and exempted vessels carrying exclusively coastal goods from the provisions of section 92, section 93, section 94, section 95, section 97 and sub-section (1) of the section 98 of the Act.
Notification No. ., Dated: April 27, 2016