Goods Imported (Conditions of Transhipment) Regulations,
1995
Notification No. 61/95-Cus. (N.T.),dated 28-9-1995
amended by Notification No. 31/98-Cus.(N.T.) dated
2-6-1998 Notification No. 59/2000 Cus. (N.T.) dated
10-10-2000
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. Short title and commencement.-
(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.
2. Definitions.-
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.
3. Conditions governing 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.
4. Terms of the bond to be executed.-
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.
5. Payment of fees.-
A fee of twenty rupees
in respect of each application for transhipment of the goods
imported shall be charged for all customs station.
6. Imported goods transferred to be sealed.-
(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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