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Imported Stores (Retention on Board) Regulations, 1963
Notification No. 57-Cus,dated 1st February,1963.
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:-
1. Short title.-These regulations may be
called the Imported Stores (Retention on Board) Regulations,
1963.
2. Consumable stores on board to be sealed.-
Any imported stores on board a vessel arriving from a foreign
port or an aircraft arriving from a foreignairport 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 -
(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.
3. Customs seal not to be broken.- 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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