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In exercise of the powers conferred by
sections 24 and 158 of the Customs Act, 1962 (52 of 1962) and
in supersession of the "Denatured Spirit (Ascertaining and
Determining) Rules, 1957", published with Notification No.
140-Customs, dated the 6th July, 1957, of the Government of
India, .Ministry of Finance (Late Department of Revenue), the
Central Government hereby makes the following rules for
causing imported spirit and spirit contents of imported
spirituous preparations to be denatured at the request of the
importer:-
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1. Short title.- These rules may be called
the "Denaturing of Spirit Rules, 1972".
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2. Application by importer or agent.- An
importer or his agent (hereinafter referred to as the
Applicant) shall make a request in writing to the proper
officer of Customs for the denaturation of imported spirit or
preparation containing spirit.
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3. Applicant to provide the ingredients for
denaturation.- The applicant shall provide all the
ingredients (denaturants) of the quality as specified by the
proper officer of Customs and in sufficient quantities for
the denaturation.
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4. Denaturation under Customs Supervision.-
All operations of denaturation shall be carried out by the
applicant under the supervision of an officer of Customs at
such place as may be approved by the proper officer of
Customs.
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5. Drawal of samples for test.- After
denaturation, arrangements shall be made by the applicant for
drawal of samples from each cask or vessel for test in a
Customs Laboratory. The sample drawn shall be in adequate
quantities to permit more than one test, in case such a
contingency arises.
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6. Test of samples.- Each sample drawn after
denaturation shall be tested in a Customs Laboratory to
determine whether denaturation has been properly done. The
result of such tests shall be made available to the
applicant.
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7. Re-denaturation.- Should any one of the
samples on test be reported to be not properly denatured, the
applicant may make a request for re-denaturation and the
proper officer of Customs may, having regard to the reasons
for which the request is made and all other circumstances of
the case, allow the same:
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Provided that the said officer shall
not refuse to allow such request without giving the applicant
a reasonable opportunity of being heard in the matter.
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8. Appeal for re-test.- Where a re-test of
the sample is desired by the applicant and a request is made
in that behalf within fifteen days of the date of receipt by
the applicant of the results of the initial test, the
Commissioner of Customs may, having regard to the reasons for
which the request is made and all other circumstances of the
case, allow such re-test to be conducted by the Chief
Chemist, Central Revenues Control Laboratory:
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Provided that the Commissioner shall
not refuse to allow such re-test without giving the applicant
a reasonable opportunity of being heard in the matter.
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9. Fees for test and re-test.- For test and
re-test of samples, fees at the following rates shall be paid
by the applicant:-
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(a)
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Rupees twenty-five for test of each
sample.
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(b)
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Rupees fifty for re-test of each
sample.
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10. Other charges to be paid by the applicant.-
The applicant shall pay supervision charges and all other
expenses in connection with the denaturation of spirit,
drawal and despatch of samples for test and re-test where
necessary, and other incidental charges connected therewith.
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11. Disposal of remnants.- Unconsumed samples,
if no more required, shall be returned to the applicant.
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