Smuggling?
On Friday DDT asked you what smuggling is. The overwhelming response from netizens shows that smuggling is still an interesting topic. A netizen asked, “Is there a catch in the term 'smuggling'?” and went on to answer, “The word smuggling means - The fraudulent taking into a country, or out of it, merchandise which is lawfully prohibited. - the illegal transport of goods, especially across borderlines to avoid legal tariffs thereof, or to avoid ban on the such import/export of the goods. In this context I think there should be no ambiguity.” There is my friend.
Another netizen wrote, “At least 15 of existing Central Acts deal with smuggling. Most probably the earliest Act is THE FORT WILLIAM ACT, 1881. This Act deals with ‘Smuggling’ of liquor into the Fort. Here smuggling is carrying secretly. Majority of all other acts adopt the definition of ‘Smuggling’ as defined in the Customs Act, 1962”
Obviously what many of us and what Bollywood understands by smuggling is a little different from what the law stipulates. As per section 2(39) of the Customs Act,
“Smuggling”, in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113;
So smuggling is not simply bringing in goods from other countries without payment of duty. Even an omission is smuggling.
As per Section 111, the following goods brought into India are liable to confiscation.
1. any goods imported by sea or air which are unloaded or attempted to be unloaded at any place other than a customs port or customs airport appointed under clause (a) of section 7 for the unloading of such goods;
2. any goods imported by land or inland water through any route other than a route specified in a notification issued under clause © of section 7 for the import of such goods;
3. any dutiable or prohibited goods brought into any bay, gulf, creek or tidal river for the purpose of being landed at a place other than a customs port;
4. any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;
5. any dutiable or prohibited goods found concealed in any manner in any conveyance;
6. any dutiable or prohibited goods required to be mentioned under the regulations in an import manifest or import report which are not so mentioned;
7. any dutiable or prohibited goods which are unloaded from a conveyance in contravention of the provisions of section 32, other than goods inadvertently unloaded but included in the record kept under sub-section (2) of section 45;
8. any dutiable or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of section 33 or section 34;
9. any dutiable or prohibited goods found concealed in any manner in any package either before or after the unloading thereof;
10. any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse without the permission of the proper officer or contrary to the terms of such permission;
11. any dutiable or prohibited goods imported by land in respect of which the order permitting clearance of the goods required to be produced under section 109 is not produced or which do not correspond in any material particular with the specification contained therein;
12. any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77;
13. any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof, or in the case of goods under transshipment, with the declaration for transshipment referred to in the proviso to sub-section (1) of section 54 ;
14. any dutiable or prohibited goods transitted with or without transshipment or attempted to be so transmitted in contravention of the provisions of Chapter VIII;
15. any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;
16. any notified goods in relation to which any provisions of Chapter IVA or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.
And also the following export goods are liable to confiscation:-
1. any goods attempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods;
2. any goods attempted to be exported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the export of such goods;
3. any goods brought near the land frontier or the coast of India or near any bay, gulf, creek or tidal river for the purpose of being exported from a place other than a land customs station or a customs port appointed for the loading of such goods;
4. any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;
5. any goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation;
6. any goods which are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34;
7. any goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside India, without the permission of the proper officer;
8. any goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77;
9. any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77;
10. any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;
11. any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74;
12. any goods cleared for exportation which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer;
13. any specified goods in relation to which any provisions of Chapter IV B or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.
If you make a wrong baggage declaration or if you attempt to export anything or import anything from a port other than the one declared as customs port, you are a smuggler. That is why that DDT wrote sometime back that as per law all imports through Vizag port amount to smuggling because Vizag is not a notified port for imports.
Smuggling is not the dishum dishum of Mumbai films; it can simply be imports through Vizag port!
In university they don't tell you that the greater part of the law is learning to tolerate fools - Doris Lessing
Until tomorrow with more DDT
Have a nice day.
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