CUSTOMS
ACT, 1356 F THE CUSTOMS ACT, 1356
F [Act No. 02 of 1356
Fasli] [12th Bahman, 1356 Fasli] Whereas
it is expedient to amend and re-enact the the Hyderabad Customs Act relating to
realisation of customs duty; It is hereby enacted as follows:-- Chapter I - PRELIMINARY This
Act may be called the Customs Act, and shall come into force in the whole of
H.E.H. the Nizam's Dominions from the date of its [1]publication
in the Jarida. (1) On the commencement of this Act the Hyderabad
Customs Act No. V of 1322 F. shall be repealed. (2) All notifications published, rules made and orders
issued under the Hyderabad Customs Act, V of 1322 F., which were in force
immediately before the commencement of this Act, shall, in so far as they are
not inconsistent with this Act be deemed to have been respectively published,
made and issued under this Act. In
this Act, unless there is anything repugnant in the subject or context-- Foreign Territory. (a) " Foreign territory " means any territory
or area which is not a part of H.E.H. the Nizam's Dominions or which has been
declared by the Government as foreign territory for purposes of customs; Customs duty. (b) " Customs duty " means the duties which
may be levied under section 16; Import. (c) ?"
Import" means bringing into H.E.H. the Nizam's Dominions from any foreign
territory; Export. territory; (d) ?"
Export" means taking out of H.E.H. the Nizam's Dominions to any foreign Dutiable and
non-dutiable goods. (e) "Dutiable" means any goods on which duty
is leviable under this Act; "Non-dutiable
" means any goods which are exempt from customs duty under this Act; Exemptee. (f) ?"
Exemptee " means any person who has been exempted from the payment of
customs duty under section 7; Istalbharti
certificate. (g) ?"
Istalbharti certificate" means a certificate obtained from the Patel or
patwari of a village for the export of any goods otherwise than by railway,
post or air; Invoice. (h) ?"
Invoice " means the written statement produced in the Customs Department
for determining customs duty on goods in which the actual price of goods, their
number, marks, varieties, measurements, weight and quantity are correctly
specified together with the number of boxes or bags in which the goods are packed, [2]
[and such statement shall be in the form prescribed by the Customs
Commissioner.]
Preamble - CUSTOMS ACT, 1356 FPREAMBLE
Azmat Dakhla.
(i) " Azmat Dakhla" means a certificate which
is obtained in respect of goods being transferred from one part of His
Majesty's territory to another across H.E.H. the Nizam's territory;
Aali Dakhla.
(j) " Aali Dakhla" means a certificate
obtained in respect of goods of H.E.H. the Nizam's territory being transferred
from one part of H.E.H. the Nizam's territory to another part or to villages
contiguous to the frontier of H.E.H. the Nizam's territory across a foreign
territory;
Customs officer.
(k) " Customs officer " shall include every
employee of the Customs Department.
Chapter II - APPOINTMENT AND POWERS OF
OFFICERS ETC.
Section 4 - Power to appoint Commissioner and Deputy Commissioner of Customs etc
The
Government may, for administration of the Customs, appoint an officer who shall
be designated as Customs Commissioner and when necessary, appoint Deputy
Commissioners and other officers and define their powers and duties under this
Act.
Section 5 - Division of H.E.H. the Nizam's Dominions into circles
The
Government may by notification in the Jarida, for the purpose of the levy of
customs duty, divide H.E.H. the Nizam's Dominions into circles and fix therein
suitable places for the levy of customs duty and determine their limits.
Chapter III - POWER REGARDING LEVY OF
AND EXEMPTION FROM CUSTOMS DUTY
Section 6 - Power of Government to increase, decrease or remit duty
(1) The Government may by notification in the Jarida
increase, decrease or remit the rate of any import or export duty and may
impose duty on non-dutiable goods.
(2) The Government may, from time to time fix the
minimum value of goods on which ad-valorem duty is prescribed or may delegate
such power to any customs officer not below the rank of Commissioner.
Section 7 - Exemption from customs duty
The
Government may, by a special order exempt any person or class of persons or any
dutiable goods from the payment of customs duty on such terms as it may deem
fit or may cancel any order of exemption in force.
Section 8 - Exemption of passengers' baggage
(1) No import or export duty shall be levied on
dutiable goods actually in personal use of passengers.
(2) The customs officer appointed on behalf of the
Government for the levy of duty may, in accordance with the rules made in this
behalf from time to time, determine at his discretion whether such goods are
baggage, actually in personal use of the traveller or goods subject to duty.
Section 9 - Power to prohibit importation or exportion of any article
(1) The Government may, by notification in the Jarida
or by any special order prohibit the import or export of any article.
(2) Any article imported or exported in contravention
of the provisions of sub-section (1) may be seized by the customs officer who
shall proceed with such seized article in accordance with the orders made under
this Act. In the absence of any such order he shall act in accordance with the
directions of an officer not below the rank of a Superintendent.
(3) The Customs Commissioner or any officer subordinate
to him to whom the Commissioner may delegate this power, may detain the
following articles during import or export and forward them to the nearest
police officer or to such other officer as may be appointed to take action in
this behalf:
(a) writings, books, newspapers, documents and pictures
the publication whereof is suspected to be punishable under sections 82 to 84
of the Asafia Penal Code;
(b) anything which is suspected to contain the articles
referred to in clause (a) above.
Section 10 - Power of Customs Commissioner to determine places for disposal of cases
The
Customs Commissioner may direct that cases with regard to goods of any
particular person or particular village or description be disposed of at a
place other than the appointed customs outpost or that any goods of such
description be taken to the customs outpost by any route other than the
prescribed route leading to the customs outpost.
Section 11 - Power to inspect articles
(1) Every customs officer en-trusted with the
supervision of the import or export of goods may inspect any goods and in case
of reasonable suspicion that any dutiable goods or prohibited articles lie
hidden with any person, may search his person:
Provided
that a female shall be searched by a female only.
(2) ?any box in
possession of any person is locked and inspite of the requisition by the said
officer the key is not delivered or the box is not opened even after allowing
reasonable opportunity, any customs officer, not below the rank of a
Sub-Inspector, may break open such lock.
Section 12 - Power to weigh goods
A
customs officer may weigh, count, measure and examine in detail any goods
irrespective of the fact whether the goods are liable to duty by weight, by
unit or advalorem.
Section 13 - Powers to detain goods
Subject
to such orders as may be passed by the Government from time to time in this
behalf, no person shall take any goods outside the place appointed for disposal
of duty without obtaining a receipt for the duty paid in respect of dutiable
goods and a certificate in respect of non-dutiable goods.
Section 14 - Power to obtain sample
(1) Every customs officer may, for the purpose of
determining value, obtain sample from goods produced for determination of the
duty in a quantity which has insignificant value and which does not adversely
effect the goods itself.
(2) Samples taken from commodities of food or medicines
shall be returned to the owner within seven days or at his option its actual
price shall be paid to him; but such samples shall not be obtained by a customs
officer below the rank of a Sub-Inspector
Section 15 - Power of the Customs Superitendent with regard to inspection of account book
For
the purpose of investigation of any offence against this or for assessing duty
on any goods the Customs Superintendent may, by a written order, call for and
examine books of account or other papers pertaining to the trade of any
merchant or company within H.E.H. the Nizam's Dominions.
Chapter IV - CUSTOMS DUTIES
Section 16 - Customs Duties
Unless
it is otherwise hereinafter provided, the following customs duties may be
levied:
(1) Import duty shall be levied advalorem or by weight
at the rate specified in Schedule A.
(2) Export duty shall be levied advalorem or by weight
at the rate specified in Schedule B.
Section 17 - Articles not liable to duty
(3) No customs duty shall be levied on the following
articles:--
(a) those specified as exempt from duty in Schedules A
and B,
[3] [(b) those, declared to be exempt Under section
7.]
(4) Customs duty shall not be levied on goods in
transit within the meaning of Section [4]
[39].
?
Section 18 - No export duty or re-import duty shall be levied on goods in respect of which import duty has been realized
(1) No export or import duty shall be levied for the
second time on goods which can be identified and on which import or export duty
has been realized once; provided their nature has not changed.
(2) Notwithstanding any change in nature, the
Government may exempt any unidentifiable goods from the payment of duty for a
second time.
Section 19 - Reimporting exported articles manufactured in H.E.H. the Nizam's Dominions
If
goods produced or articles manufactured in H.E.H. the Nizam's Dominions which
have been exported therefrom free of duty, are reimported in a condition that
is unaltered in nature and identifiable, no import duty shall be levied inspite
of their being liable to duty.
Section 20 - Imposition of duty for second time on repaired dutiable articles
Article
sent outside H.E.H. the Nizam's Dominions with the permission of the competent
authority for the purpose of repairs and are reimported after repairs, shall be
liable to duty to the extent of the cost of repairs and other expenses
incurred.
Exception:-The
Government may exempt the cost of repairs and other expenses incurred from duty
to such extent as it may deem fit.
Section 21 - Mixing up of dutiable articles with non-dutiable articles
(1) When dutiable goods are inseparately mixed up with
non-dutiable goods, all the goods shall be liable to duty.
(2) If any articles for which no rate of duty is fixed
are mixed up with one or more inseparable articles chargeable with varying
rates of duty, the duty on such goods shall be levied at the rate of rupees
five percent.
Section 22 - Production of invoice
For
the purpose of obtaining permission for import or export of any goods whether
liable to duty or not, the owner or holder thereof shall produce the invoice of
such goods and attest the correctness of the entries of the invoice and if he
is not satisfied with the correctness or such entries or any of them or if he
is unable to make such entries he shall state the reasons therefor on the
invoice.
Section 23 - Assessment of value
For
purposes of determining the duty the real value of any goods shall be:--
(a) the wholesale cash price, Jess trade discount for
which goods of the like kind and description are sold, or are capable of being
sold at the time and place of import or export as the case may be without any
abatement or deduction whatsoever;
(b) when the wholesale cash price is not ascertainable,
the cost price less trade discount at which goods of the like kind and
description could be delivered to the purchaser at the place of import or
export.
Explanation:--For
the purposes of this section, in determining the real value of imported goods
the amount of the duties payable on the import thereof shall be deducted from
the cash price of the goods
Section 24 - Prohibition of producing invoice after unpacking goods without permission officer
No
person shall unpack any goods without the permission of the Customs officer
prior to the production of the invoice nor shall the invoice be prepared after
unpacking the goods without the written permission of the Customs
Section 25 - Amendment of invoice
No
amendment shall be made in the invoice produced in the Customs Department
except with the written permission of the competent officer.
Section 26 - Presence of any person on behalf of owner for disposal of customs cases
No
person shall be authorised to act in any customs cases in his capacity as an
employee, gumashta or agent of any particular merchant or firm unless the owner
has attested the invoice or such employee has been authorised in writing by the
owner to attest the invoice. But in any case the owner shall send in his
specimen signature and get his employee identified before the officer disposing
customs cases.
Section 27 - Exportation and importation of goods by railway or post office
(1) No goods shall be exported or imported from any
aerodrome, railway station or Imperial Post Office situate in H.E.H. the
Nizam's Dominions unless they have been produced before the Competent customs
officer and a receipt for the duty paid or a certificate of remission has been
obtained.
(2) Parcels, book posts or envelopes delivered by the
Imperial Post Offices shall, within 24 hours of their delivery, be produced
before the competent Customs officer for disposal and after paying the duty or
causing the remission recorded, a receipt or certificate therefor shall be
obtained.
(3) If goods are permitted to be taken into the limits
of a railway station after passing the same through the railway Customs
outpost, the invoice of such goods shall be produced before the competent
Customs officer before taking the goods to the railway station and a receipt
after paying the duty within the prescribed time or a remission certificate
shall be obtained.
Section 28 - Purchase of goods for Government
(1) When there is reason to believe that the value of
goods entered in the invoice is not genuine or that duty should be charged on a
higher value, the goods shall be detained and the owner directed that within
two days or within such other reasonable period as may be applied for, he
should put forth his pleas or submit records for determination of the value,
after which either assessment shall be made according to the value determined
or duty shall be levied on the real value in accordance with the provisions of
section 23, or the Customs Superintendent may, after paying the value entered
in the invoice, purchase such goods wholly or in part in favour of the
Government. But goods valued at more than I.G. rupees three thousand shall not
be so purchased except with the permission of the Customs Commissioner.
(2) The value of goods purchased under the provisions
of sub-section (1) and such incidental expenses as may be incurred by the owner
of the goods shall be paid.
(3) Unless the Customs Superintendent directs the sale
in any other manner, the said goods shall be sold by public auction in the
presence of the Purchasing officer by fixing a date and place therefor and
after publishing it in a local newspaper or giving sufficient publicity in any
other manner.
(4) From the sale proceeds of such goods shall be
deducted the value of goods paid, the expenses incurred in the purchase and
sale thereof and the customs duty and from the remainder a portion not
exceeding one-half may, by order of the Customs Commissioner, be given to the
officer on whose assessment the goods were purchased. The remaining amount
shall be credited to the Government.
Section 29 - Receipt for duty and other amounts
Every
Customs officer shall after making an entry in the relevant register pass a
receipt to the person making payment for the amount which he may realise in
pursuance of this Act.
Section 30 - Refund of duty levied in excess and payment of duty short-levied
(1) When any amount recoverable under this Act or the
rules made thereunder has been short levied or erroneously refunded through
inadvertance, error or collusion on the part of the Customs Officer or through
mis-statement as to the value, description or quantity on the part of the
owner, the demand for payment of the deficiency or repayment of the amount
refunded may be made to the owner of the goods within six months from the date
of assessment or refund and any goods of the owner pending with the Customs
Department may be with held until the said amount is realized; provided that
any goods of the value in excess of the demand shall not be detained.
(2) A claim for the refund in whole or in part of any
duty or any other amount paid, on the ground that it was realised through
inadvertance or error may be made within six months from the date of recovery.
(3) When any duty has been paid so low as to amount to
an offence under any of the sections of this Act, nothing contained in this
section shall bar any proceedings under the said section.
Section 31 - Return of dutiable goods
When
any identifiable goods on which import duty has been paid, is brought for
exportation without a change in description, the competent officer shall permit
its export subject to the rules made for the deduction of duty and the period
of return. But no goods shall be permitted to be so exported without special
order of the Government after one year from the date of its importation.
Section 32 - Collection of import and export duty and deposit of goods in lieu of duty
The
Customs Inspector or Superintendent, may, on grounds of inability to pay the
duty, retain in his custody a portion of the goods or any other goods, the
value of which shall be one and half times the amount of duty recoverable and
may release the goods. But in no case shall the period allowed for the
settlement of duty exceed fifteen days. On the expiry of the period the duty
shall be recovered by taking action under section 81.
Section 33 - Assessment of value of damaged goods
If
at the time of examination of goods application is made stating that goods,
which are lying in the customs outpost and have not been realised have
sustained such a damage after their purchase as their value has become lower
than that at which they were purchased or than that entered in the invoice, the
Customs Superintendent or Inspector may assess the goods', according to their
existing condition:
Provided
that no rebate shall be allowed on account of the damage in respect of goods on
which duty is levied by weight.
Section 34 - Recovery of duties and fines
(1) When any duty or fine or any amount which is
determined as recoverable under this Act or the rules made thereunder is not
realised, it may be recovered as arrears of land revenue.
(2) When any duty or amount is recoverable from any
person under this Act, such portion of goods lying in the Customs Department
may be detained as may be sufficient for the realisation of such amount.
Chapter V - FRONTIER
Section 35 - Issue of Istalbharti certificate
Every
Patel or Patwari of a village shall on demand, issue Istalbharti certificate
free of cost.
Section 36 - Export and import of goods by road on the frontier.
(1.) Goods shall not be permitted to leave Customs
limits until the duty has been paid and a receipt, or in the case of goods exempt from duty, an exemption
certificate has been obtained.
(2.) No goods shall be carried to or loaded on to a
ferry direct unless such goods have first been cleared at the ferry.
Chapter VI - CUSTOMS WAREHOUSES
Section 37 - Appointment of warehouses
Government
may appoint bonded warehouses at suitable places in H.E.H. the Nizam's
Dominions for the deposit of dutiable goods and may cancel such appointment.
Chapter VII - PRESUMPTIONS
Section 38 - Presumption in the case of the importer or exporter of goods not holding a re ceipt for the payment of duty
Every
importer or exporter of goods shall obtain a receipt for the duty paid and
shall keep it with the goods in the case of import till they enter his premises or in the case of export till
they have crossed the frontier. If no receipt is found with the goods or the
goods or any part thereof do not correspond to the entries in the receipt, it
shall be presumed that such goods or any part thereof which do not correspond
to the entries in the receipt are imported or exported without payment of duty
within the meaning of Section 50.
Section 39 - Procedure when goods pass through different territories
(1) Whenever any person transports any dutiable goods
from one place to another in H.E.H. the Nizam's Dominions through foreign
territory or from one place to another in foreign territory through H.E.H. the
Nizam's Dominions, he shall obtain from the local Customs Officer of the area
whence he exports the goods the Ali Dakhla or Azmat Dakhla, as the case may be,
and shall present it before the Customs Officer of the place to which the goods
have been transported and after obtaining from him a certificate of the arrival
of goods, shall present it before the Customs Officer of the frontier place
from which the goods were exported. If such certificate is not produced it
shall be presumed that the goods were imported or exported without payment of
Customs Duty within the meaning of Section 50.
(2) It shall be the duty of the Custom Officer in such
cases, to issue on demand, Ali Dakhla or Azmat Dakhla, as the case may be, on
the arrival of goods in H.E.H. the Nizam's Dominions and when the goods leave
the Dominions to pass a receipt in its place.
(3) The Customs Commissioner may, in his discretion,
direct that the condition of obtaining an Ali Dakhla shall apply in case of
transport of goods from any border village adjoining foreign territory to any
other village in H.E.H. the Nizam's Dominions.
Section 40 - Presumption when goods mentioned in the Istalbharti certificate are not exported
Except
when import or export is made by railway, post or air every exporter of goods
shall obtain the Istalbharti certificate. If duty is not paid on any goods in respect of
which an Istalbharti certificate is obtained it shall be presumed that such
goods have been exported without payment of duty within the meaning of Section
50 except when the holder of such certificate gives a written notice to the
competent Customs Officer within 2 weeks of the fact of his failure to export
and satisfies him that he did not export the goods.
Section 41 - Seizure of goods
(1) Every Customs Officer, where he has sufficient
reason to believe that a transport vehicle or conveyance contains any goods,
may dietitian in transit or within the customs limits and examine the receipt
for the duty paid or any other certificate in respect of the goods which are
being imported and exported. If, during the examination or otherwise there is
reason to believe that goods are being imported or exported without payment of
the duty or that an offence under this Act has been committed in their import
or export or that the provisions of the rules name under this Act have been
contravened, such Officer may seize such goods and search the person of the
owner or holder of the goods and produce the goods so seized as well as the
owner or the holder without unnecessary delay before a Customs Officer not
below the rank of a Customs Inspector. If an officer of such rank is not
available, he may confiscate the goods and keep in safe custody in the nearest
customs outpost or station and obtained a bond and security from the owner or
holder.
(2) Every employee of the Police. Revenue, Abkari and
Forest Departments and every village employee shall, at the request of any
Customs Officer, render necessary assistance in carrying out the provisions of
this Section.
Section 42 - Reason for seizure to be given in writing
When
any goods are seized or any person is arrested under this Act, the person
making such seizure or arrest shall record in writing the reasons for the
detention of goods or arrest and deliver it to the person carrying the goods or
to the person arrested and obtain a receipt therefor.
Section 43 - Arrest of any person on reasonable grounds
(1) When a Customs Officer has sufficient reason to
believe that any persons is importing or exporting goods without the payment of
duty or that he has already imported or exported or that he has been guilty of
an offence under this Act, such officer may arrest the aforesaid person and
take him to the nearest Magistrate or to a Customs Officer not below the rank
of an Inspector.
(2) The person so arrested shall forthwith be released
if he furnishes reliable security, failing which he shall be taken to the
nearest Magistrate within twenty four hours with reasons for arrest and search
in writing.
(3) All the provisions relating to arrest contained in
Chapter V of the Hyderabad Criminal Procedure Code shall apply when an arrest
is made under this Act.
Section 44 - Stolen dutiable articles, how dealt with
Where
any article liable to confiscation under this Act, is seized by any Police
Officer in discharge of his duties, he shall carry the article to the Police
Station or to the Criminal Court at which a complaint connected with theft or
recovery of such article has been made or an enquiry connected with such theft
or recovery is in progress and there detain such article until the dismissal of
such complaint or the conclusion of such enquiry or of any necessary
proceedings thence resulting.
In
every such case, after the seizure of articles, the police officer shall
forthwith give intimation of such seizure and detention to the nearest
customs-house and immediately after the dismissal of the complaint or conclusion
of the enquiry or proceedings he shall cause such things to be conveyed to, and
deposited at, the nearest customs-house, so that necessary action may be
taken-in the matter according to law.
Section 45 - Customs Officers to seek help of Police in search of goods
If
any Customs Officer not below the rank of an Inspector has sufficient reason to
believe that any goods which are liable to be seized under this Act are kept or
hidden at any place and the object of search is likely to be defeated before a
search warrant is obtained from a Magistrate under Section 47, he may make a
request in writing to the Police officer not below the rank of a Sub-Inspector
for the search of the said place. Such police officer shall, in accordance with
the provisions contained in the Hyderabad Criminal Procedure Code, search such
place and if any goods liable to be seized are found, he shall send them on to
the office of the Customs Superintendent and direct the offender to present
himself before the Superintendent.
Section 46 - Customs officer to seek help of police to search person
Every
Police officer may, at the request in writing of any Customs officer not below
the rank of a Customs Sub-Inspector, search any person who is reasonably
believed to have contravened the provisions of this act. In the course of
search if any articles are found in the possession of such person from which it
appears that the provisions of this Act have been contravened, the Police
officer shall present such articles before the Customs Superintendent or the
nearest Magistrate, together with such person unless such person gives his
correct address and furnishes security. If the search is confined to import or
export of goods without payment of the duty and such goods are found, the
Police officer shall not arrest such person.
Where
the arrested person is brought before a Magistrate, the Magistrate may order
that the said person be released on security or bond, which ever he may deem
proper for presenting himself before the Customs Superintendent, failing which
he be sent to the Customs Superintendent under arrest.
Section 47 - Power to issue search warrant
(1) In conformity with the provisions of the Hyderabad
Criminal Procedure Code, any Magistrate may, on application by a Custom officer
not below the rank of a Customs Inspector to the effect that dutiable goods
have been brought or hidden without payment of the customs duty within the
local jurisdiction of such Magistrate or that any person has in his possession
any prohibited article or such document as may prove the holder to be guilty
and that in case of delay it is likely to be destroyed, issue a search warrant
to any Customs officer, not below the rank of a Sub-Inspector to search goods,
prohibited articles or document.
(2) The Customs officer to Whom the search warrant is
given under Sub-Section (1) shall, in conformity the with provisions of the
Hyderabad Criminal Procedure Code so far as may be applicable, search the place
and after giving a receipt take into his possession the goods or prohibited
article regarding which there is reason to believe that they have been
illegally brought or hidden or take into his possession the document referred
to in sub-section (1) and send the same to a Customs officer not below the rank
of a Customs Inspector or keep them at the same place in his own custody until
the offender is brought before the competent officer or may cause them to be
kept in any safe place in some other manner.
(3) No Customs officer below the rank of a Customs
Inspector and no officer at whose application the search warrant has been given
shall have power to enquire into the case relating to goods taken into
possession of on the basis of the search warrant.
Section 48 - Power of Court regarding issue of warrant of arrest
Any
Magistrate may issue a warrant of arrest with condition of release on
furnishing security for the arrest of any person in respect of whom there is
reason to believe that he has been guilty of an offence under this Act.
Section 49 - Seized goods to be deemed to vest in Government
Any
article seized under this Act shall vest in Government.
Chapter VIII - OFFENCES
Section 50 - Importing or Exporting without payment of duty
Where
any goods, without payment of the duty, are carried beyond the limits of customs
established by the Government for the levy of duty, except when permitted by
any general or special order, they shall be regarded as goods imported or
exported without payment of the duty.
Section 51 - Penalty for importing or exporting goods with out payment of duty
(1) Where any person?
(a) imports or exports, or
(b) attempts to import or export any dutiable goods
without payment of the duty, such goods or any part thereof shall be liable to
confiscation or the value thereof shall be liable to be recovered or in case
the goods have not been seized, the offender may on the offence being proved,
be punished with fine, not exceeding half of the assessed value of the goods.
Explanation:--The
word "attempt" shall include using another route without reasonable
cause, omitting the usual route leading to the place fixed for the levy of
customs duty or concealing any article in such a manner as to prevent its
exposure ordinarily or declining orally or in writing the presence of dutiable
articles, despite the presence of such goods.
(2) If the Customs Commissioner is of opinion that any
person is in the habit of importing or exporting goods without payment of the
duty and it is proper to prosecute him in a criminal court, the Customs
Commissioner may direct to prosecute such person and the Court may, on
conviction, punish him with imprisonment for a term which may extend to one
year or with fine or with both.
(3) When any employee of the Customs Department or any
person employed to supervise the import or export of goods commits of attempts
to commit or abets in the commission of the offence mentioned in sub-section
(1), he may be prosecuted in a criminal court with the sanction of the Customs
Commissioner and on conviction, shall be punishable with imprisonment for a term
of one year and may also be fined. But an employee whose appointment is not
within the powers of the Customs Commissioner, shall be prosecuted with the
sanction of the Government.
Section 52 - Abetment
(1) If any person abets in the import, or export of
goods without payment of duty or unlawfully removes or conceals any goods for
which duty has not been paid, he may be punished by a Customs officer not below
the rank of a Superintendent, with fine which may extend to five hundred
rupees.
(2) If any person removes or conceals any goods or
abets in doing so without obtaining a certificate in respect of non-dutiable
goods under section 13, he may be punished by a Customs officer not below the
rank of a Superintendent, with fine which may extend to fifty rupees.
Section 53 - False entry or forgery in invoice etc
If
any person enters or causes to be entered in the invoice of any goods or in any
writing less than the actual quantity or value of goods or of any article out
of the goods listed in the invoice or forges or causes to be forged the
original invoice or presents or causes to be presented a false invoice or copy
of a false or an incorrect copy of the original invoice or abets in the said
acts which effect prejudicially the customs duty, he shall be punished by the
competent Customs officer with fine which may extend to five hundred rupees and
the customs duty shall also be recovered from him. Provided that the powers
mentioned in this section shall not be conferred on any officer below the rank
of a Superintendent.
Section 54 - Making false document for settlement of duty
If
any person makes any false document relating to settlement of the customs duty
or signs it or uses it knowing or having reason to believe that such document
is false wholly or in part or alters or tampers with any document or destroys
it or evades or refuses to produce such document required by a Customs officer
not below the rank of a Superintendent for perusal, he may, by the order of the
Customs Commissioner, be prosecuted in a Criminal Court, where he may be
punished with fine which may extend to one thousand rupees.
Section 55 - Tampering etc., with writing of Customs Officer
If
any person tampers with any document or writing given by any Customs Officer
for the disposal of goods or erases it or makes its contents doubtful which
injuriously affect the customs duty, he may be punished by the Customs
Superintendent with fine which may extend to five times the amount of duty and
if such amount happens to be less than two hundred rupees, the may extend to
two hundred rupees.
Section 56 - Importing any article concealing it in passenger's baggage
If
any dutiable or prohibited articles is found concealed in any passenger's
baggage, such passenger may be punished by the Customs Superintendent with fine
which may extend to two hundred rupees and the customs duty shall also be
recovered from him.
Section 57 - Removal of goods or its attempt before obtaining permission
If
any person, after presenting the invoice relating to any goods, whether goods
are dutiable or non-dutiable removes or attempts to remove goods or a part
thereof before obtaining the gatepass, he shall be punished by an officer, not
below the rank of an Inspector, with fine which may extend to two hundred
rupees.
Section 58 - Failure to re-export goods after refund of duty
If
any person to whom duty of goods has been refunded under Section 31, fails to
re-export the goods, he may be punished by the Customs Superintendent with fine
which may extend to three Hundred rupees and the duty refunded shall also be
recovered from him.
Section 59 - Importing or exporting goods in exemptee's name
Whenever
any person imports or exports any dutiable goods, without paying the duty, in
the name of or along with the goods of any exemptee or uses the goods for a
purpose other than that for which exemption was granted or whenever any
exemptee gives a wrong certificate, such goods or part thereof shall be liable
to be confiscated and the person so importing or exporting or giving such
certificate may be punished by the competent Customs Officer with fine which
may extend to five hundred rupees: Provided that the powers mentioned in this
Section shall not be conferred on any officer below the rank of a
Superintendent.
Section 60 - Obstructing Customs Officer in discharge of his duties
If
any person obstructs any Customs Officer or such person as is employed for the
supervision of import or export of goods without payment of the duty or
interferes with his work, such person may be prosecuted by the order of the
Customs Superintendent in a criminal Court, by which he may be punished with
imprisonment for a term which may extend to six months or with fine which may
extend to five hundred rupees.
Section 61 - Refusal of any customs officer to settle the customs duty
If
any Customs Officer unlawfully refuses to accept an invoice or to settle the
customs duty or declines to give or avoids giving of any writing which he is
required to give in accordance with this Act or the rules made thereunder or
intentionally gives a wrong certificate, he shall be punished by the Customs
Superintendent with fine which may extend to one hundred rupees.
Section 62 - Disclosure of business secret by Customs Officer
If
any Customs Officer, except where it is necessary for Government purposes,
discloses to any person any fact learned by him in respect of any goods in
connection with the discharge of his duties or shows or gives any sample of
goods obtained by him in his capacity as a Customs Officer; he may be punished
by the Customs Commissioner with fine which may extend to two hundred rupees.
Section 63 - Penalty for Seizure of goods without reasonable cause
If
any Customs Officer, with the intention of vexing or without reasonable cause,
seizes or causes to be seized any goods or detains any goods in the course of
inspection or on the pretext of inspection or wilfully causes damage to goods
in any other manner, he may be punished by the Customs Superintendent with fine
which may extend to two hundred rupees.
Section 64 - Offences committed by Customs Officers within areas committed to Hon'ble Resident
If
any Customs Officer gives to a Police Officer of the ceded areas any
information which he knows or believes to be false, with the intent or
knowledge that it is likely to lead such Police Officer --
(a) to detain or search any person; or
(b) to seize any goods or arrest any person; or
(c) to enter any house or vessel or any place; or
(d) in case of obstruction, to break open any door or to
remove obstruction; or
(e) to search any house or vessel or any place; or
(f) to exercise his lawful powers with a view to cause
injury or annoyance to any person, such Customs Officer may be punished by such
Customs Commissioner as is appointed by the Government in this behalf and if
the said information is given with the said intention and apprehension to any
Police Officer of H.E.H. the Nizam's Government, by any Magistrate of the first
class, with imprisonment for a term which may extend to three months or with
fine which may extend to five hundred rupees or with both.
Section 65 - Penalty for objecting or refusing to give receipt for duty or certificate of consignment or record of receipts
If
any Customs Officer, without any reasonable cause, objects or refuses to give
receipt mentioned in section 29 or a certificate for the consignment or a
certificate for the receipt of goods mentioned in section 39, he may be
punished by the Customs Superintendent with fine which may extend to one
hundred rupees.
Section 66 - Penalty for objecting or refusing to give Istalbharti certificate
If
any Patel or Patwari, without any reasonable cause, objects or refuses to give
Istalbharti certificate or gives Istalbharti certificate without examining the
goods or permits any unauthorised person or gives him the opportunity to issue
such certificate, he may be punished by the Collector with fine which may
extend to twenty five rupees.
Section 67 - Penalty for giving fictitious certificate
Whenever
any Patel or Patwari issues a fictitious Istalbharti certificate in the name of
any person or makes false entry in it with intent to incriminate the person
whose name is entered in the certificate or to cause loss to Government, he may
be punished by the Collector with fine not exceeding one year's scale or he
shall be liable to suspension or dismissal.
Section 68 - Penalty for contravention of provisions of this Act
Whoever
contravenes any of the provisions of this Act for which no punishment is
prescribed in this Act, may be punished by the Customs Superintendent with fine
which may extend to one hundred rupees.
Section 69 - Penalty under this Act not to interfere with punishment under other law
The
award of any fine, or of confiscation of goods or security shall not prevent
the infliction of any punishment which may be given under any other law.
Chapter IX - POWERS OF ENQUIRY OF
APPEAL CASES
Section 70 - Powers of enquiry and decision
The
Customs Officers competent to hold enquiry under this Act, shall be deemed to
be Revenue Courts and shall exercise the powers, in respect of summoning of
witnesses and requisitioning of documents mentioned in Chapter XVII of the
Civil Procedure Code, and they shall also be competent to administer oath in
accordance with the provisions of the Hyderabad Oaths Act.
Section 71 - Provisions for appeal
(1) Except in cases which may be committed to Criminal
Courts, an appeal against the decision or against an order of any Customs
officer for payment or enhancement of the duty or for declaring any other
amount as payable or for punishment of fine or confiscation of goods or
security, shall lie to the officer immediately superior to the officer who has
passed such order. In every case, the order passed in second appeal shall be
final.
(2) Nothing in this section shall affect the powers of
revision mentioned in sections 72 and 73.
Section 72 - Customs Commissioner's powers of revision
The
Customs Commissioner may call for the record of a case or proceeding from any
of his subordinate officers and satisfy himself that the order passed or the
decision given or the proceeding taken is ac-cording to the established
procedure and in accordance with law. If on examining the record, the Customs
Commissioner is not satisfied, he may pass such order or give such decision as
is in accordance with procedure and law. Provided that no order or decision
shall be so annulled or modified as to affect any right of any person unless
such person has been summoned and his objections heard.
Section 73 - Government's powers of revision
The
Government may, on the application of any person or on its own accord, call for
the records from any subordinate office and after perusal of the same, pass any
suitable order or annul or modify any order passed by any Customs officer.
Chapter X - MISCELLANEOUS
Section 74 - Prohibitive acts for Customs Officers
It
shall not be lawful for any Customs Officer--.
(a) to take any contract or to carry on any trade or to
associate himself with any work relating to the same in H.E.H. the Nizam's
Dominions in his own name or in the name of any other person,
(b) to purchase in his name or in the name of any other
person or jointly with some other person any goods or property which is sold or
auctioned under this Act in H.E.H. the Nizam's Dominions,
(c) to carry on money lending business in his name, or
in the name of any other person or jointly with some other person or take a
loan without permission of his superior officer within the local limits of his
jurisdiction,
(d) to purchase in his name or in the name of any other
person or jointly with some other person any article out of the goods brought
within the Customs limits for disposal or inspection.
Section 75 - Responsibility of Customs officers in respect of goods
No
Customs Officer shall be responsible for the destruction or wastage of or
damage to any goods in his custody unless it is proved that such destruction or
wastage of goods or damage to the same was due to the negligence on the part of
the said officer or due to any such act as is wilfully done by him.
Section 76 - Godown rent etc
Godown
rent and other charges in respect of goods kept in the customs go-down for any
purpose whatsoever, shall be recovered in accordance with the rules made under
this Act.
Section 77 - Fine in lieu of confiscation of goods
Notwithstanding
that goods may be ordered to be confiscated under this Act, the adjudging
officer may, instead of ordering confiscation of goods, order the owner of
goods to pay a fine not exceeding the value of goods.
Section 78 - Reward to informers
(1) Whenever any person gives any information regarding
the commission of or an attempt to commit any offence against this Act or any
Customs Officer seizes any goods in respect of which any offence against this
Act has been committed or an attempt to commit such offence has been made and
if in consequence of such information, seizure or of the assistance of any
person in such seizure, any moneys or goods are forfeited to Government, such
persons may be given as award, after deducting the customs duty (sic) such
moneys or value of goods, one half of the balance amount. However, the whole of
such moneys or value may be given as reward with the sanction of the
Government.
(2) No gazetted officer shall be entitled to any reward
under sub-section (1).
(3) If any person gives false report or secret
information of the commission of or an attempt to commit any offence against
this Act, he shall be punished, with fine extending to five hundred rupees by
order of the Superintendent.
Section 79 - Suits against Customs officers
No
suit shall be instituted against the Customs officers in respect of acts done
by them in the discharge of their official duties, except with the permission
of the Customs Commissioner obtained departmentally for such purpose; however,
when action is required to be taken against any gazetted officer, it shall be
necessary to obtain the sanction of the Government.
Section 80 - Recovery of security amount
If
any person, in any proceeding under this Act, gives security in writing for any
person and contrary to the terms of security fails to pay the amount of
security on demand by the concerned Customs officer, such amount may be
recovered as arrears of land revenue and any goods of the surety within the
customs jurisdiction may be detained.
Section 81 - Procedure when disposal in respect of goods is not effected in time
(1) If the owner of goods retained in the customs
custody whether imported or brought for exportation or detained by any Customs
Officer, does not appear for disposal thereof within two weeks from the date of
custody, the Inspector or the Superintendent shall serve one month's notice on
the owner of goods for the purpose of disposal of such goods, and if his
address is not known, he shall issue a proclamation giving one month's time.
After the expiry of the said period, if the owner does not present himself,
such goods may be auctioned and after deducting the customs duty and other
demands, if any, from the proceeds of the sale the surplus amount shall be
credited by way of deposit which shall be paid to the owner of goods on demand,
provided his application is made within one year from the date of deposit or
the Superintendent is satisfied that the demand was not made within the
prescribed period owing to unavoidable reasons.
(2) The Inspector or the Superintendent who may have the
custody of any perishable article, may auction the same at his discretion. If
any animal is in custody, such discretion may be exercised after a week from
the date of custody and in every case, action in respect of the sale proceeds
shall be taken under sub-section (1).
Section 82 - Permission for Hundekari
(1) No person shall be competent to get the duty on any
goods settled or to carry out any customs transactions in the capacity of a
Hundekar unless he obtains a written permission of the competent officer by
presenting a power of attorney.
Provided
that prior to the grant of such permission, the said person shall be required
to furnish a bond together with security for a sum not exceeding five hundred
rupees for the observance of customs rules and regulations.
(2) In case of unfair dealings, such permission may be cancelled,
the Hundekar may be suspended and the security may also be forfeited.
(3) If any person acts as a Hundekar without obtaining
permission under sub-section (1) or after any order under sub-section (2) has
been passed, he shall be punished by a Customs Officer not below the rank of a
Superintendent, with fine, which may extend to two hundred rupees.
Section 83 - Customs Officers exempted from service on jury
A
Customs Officer holding an executive post shall be exempt from serving on jury
or as assessor.
Section 84 - Power to make rules
(1) The Government may make rules for the purposes of
this Act.
(2) Without prejudice to the generality of the power
under subsection (1) the Government may make rules in respect of the following
matters:--
(a) powers and duties of Customs Officers;
(b) the circumstances in which and the extent to which
Customs Officers may delegate their powers and entrust their duties to their
subordinates;
(c) the mode of determining the value of goods, of
assessment of the duty thereon, and of purchasing the same in favour of the
Government;
(d) the procedure for refund of deposits and duty
realized and the powers of Customs Officers in this behalf;
(e) the powers to give rewards in Customs cases and
transactions;
(f) the establishment and management of Godown, its
rent or demurrage;
(g) the procedure for sale by auction of confiscated or
unclaimed goods; and
(h) the procedure for the recovery of duty on goods
imported or exported.
(3) Unless otherwise provided for in this Act, the
Government may prescribe the punishment of fine upto two hundred rupees for
contravention of the rules and may confer powers on Customs Officers in this
behalf.