Inland Customs Act, 1875 [Repealed]

[2nd March, 1875]

Repealed by Act 12 of 1882

Passed by the Governor General of India in Council.

(Received the assent of the Governor General on the 2nd March 1875).

An Act for regulating Inland Customs Duties on Salt and Sugar, and for other purposes.

PREAMBLE

Preamble.- Whereas it is expedient to consolidate and amend the law relating to the levy of inland customs-duties on salt and sugar, and to the import of salt, the export of sugar, and the manufacture of salt and saltpetre, into, from and in the North-Western Provinces, the Panj?b, Oudh and the Central Provinces; It is hereby enacted as follows:-

Chapter I

PRELIMINARY

Section - 1. Short title Commencement.-

This Act may be called ?The Inland Customs Act, 1875:? and shall come into force on the passing thereof.

Local extent.- This section, section two, and so much of this Act as refers to offences against any of its provisions or against any rules made hereunder, extend to the whole of British India:

The rest of this Act extends to the territories for the time being respectively subject to the Lieutenant-Governors of the North-Western Provinces and the Panj?b, and the Chief Commissioners of Oudh and the Central Provinces;

Power to extend Act.- And any portion of this Act other than the portions specified in the second clause of this section, may he extended, by order of the Governor General in Council published in the Gazette of India, to any part of British India other than the said territories.

Section - 2. Repeal of enactments.-

The enactments specified in the schedule hereto annexed are repealed to the extent mentioned in the third column of the said schedule.

Section - 3. Interpretation-clause.-

In this Act, unless there he something repugnant in the subject or context-

(a)      ?the said territories? means the territories mentioned in the third clause of the first section:

(b)      ?Collector.?- ?Collector? means a Collector or Assistant Commissioner of Inland Customs, and includes any person invested by the Local Government with the powers of a Collector under this Act:

(c)      ?Customs-officer.?- ?Customs-officer? means any officer of Inland Customs, and includes any person invested by the Local Government with any of the powers of a customs-officer under this Act:

(d)      ?Sugar.?- ?Sugar? includes also saccharine produce, sweetmeats and all other articles of which sugar forms a principal ingredient:

(e)      ?Saltpetre.?- ?Saltpetre? includes ras?, sajj? and all other substances manufactured from saline earth, and kh?r?-n?n, or Glauber's salt, and every form of sulphate or carbonate of soda; and

(f)       ?Manufacture of salt.?- ?Manufacture of salt? includes the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce alimentary salt, and the excavation or removal of natural saline deposits or efflorescence.

Chapter II

OF THE IMPORT OF SALT, AND EXPORT OF SUGAR

Section - 4. Regulation of the import of salt, and export of sugar.-

No salt shall be imported into the said territories, and no sugar shall he exported therefrom, except subject to the provisions, payments and rules prescribed by or under this Act.

Section - 5. Power to levy duties.-

(1)     The Governor General in Council may from time to time by rule order the levy of duties not exceeding the following:-

and in calculating the amount of any such duty, fractions of quarter maunds may be reckoned as quarter maunds.

(2)     The Governor General in Council may from time to time reduce or remit any duty imposed under this section.

(3)     The Governor General in Council may, for the purposes of this section, define by rule what shall be deemed refined sugar and what shall be deemed unrefined sugar.

Section - 6. Power to define a customs-zone and establish a customs-line.-

(1)     In order to facilitate the collection of duties imposed under section five, the Governor General in Council may by rule define a zone of country not exceeding fifteen miles in breadth along any portion of the frontier of the said territories, and at such distance within the frontier as he deems expedient, and may extend such zone so as to include any portion of a railway or canal or navigable river entering the same, and the place where dutiable goods are loaded or unloaded into wagons or boats for the purpose of entering or leaving the zone, and may within such zone establish a chain of customs-posts extending along such zone.

(2)     And the establishment of such chain shall be deemed a public purpose within the meaning of the Land Acquisition Act, 1870.

(3)     ?Customs-zone.? and ?customs-line.?- A zone of country defined, and a chain of customs-posts established, under this section, are hereinafter after termed respectively a ?customs-zone? and a ?customs-line.?

Section - 7. Effect of establishing a customs-zone and line.-

When a customs-zone has been defined and a customs-line established under section six along any portion of the frontier of the said territories, the following results shall ensue (namely)-

(a)      Salt when imported.- salt crossing such portion of the frontier shall be deemed to have been imported when it enters the customs-zone, and not before:

(b)      Sugar when exported.- sugar shall be deemed to be exported when it is brought within half a mile of the inner face of the customs-line, and not before:

(c)      Possession of salt within customs-zone.- the Governor General in Council may by rule prohibit any person absolutely, or subject to such conditions as the Governor General in Council thinks fit, from having in his possession any salt within the limits of the customs-zone:

(d)      Traffic crossing customs-lines.- the Governor General in Council may, by notification or by the erection of a harrier or otherwise, prohibit or prevent the passage of traffic of any description across the customs-line, except at such points as the Commissioner of Inland Customs may determine, and may by rule control and regulate the passage of traffic at such points, and provide for the searching of all persons and things crossing, or being taken across, the customs-line.

Section - 8. Levy of salt-duty in Central Provinces.-

The Governor General in Council may by rule direct that the duty leviable under section five, clause (a), shall he levied by way of a mileage-rate on-

(a)      salt imported from the Presidency of Bombay into any part of the territories under the administration of the Chief Commissioner of the Central Provinces, and

(b)      salt which, having been so imported, is afterwards moved from one place to another:

And may in like manner fix, for the purposes of this section, the rate per maund per mile which shall be so levied.

Section - 9. Power to regulate collection of duties and import and export of goods.-

(1)     The Governor General in Council may by rule prescribe the manner, time, and place in and at which, and the persons by whom, the duties leviable under and import this chapter shall be collected, and the dutiable goods be permitted to be imported and exported.

(2)     When the rules made under this section allow dutiable goods to be imported or exported without prepayment of duty, all duty payable on such goods so imported or exported shall be deemed to be a first charge on the same, and such goods may be stopped and detained by a customs-officer until the duty is paid.

(3)     If such duty is not paid within such period as may be fixed by such rules, the goods in respect of which such duty is payable may be sold by public auction, and the proceeds of the sale shall be applied, first, in discharging the duty payable in respect of such goods, and then in defraying freight and other charges to which they are liable, and the surplus (if any) shall, if not claimed by the owner within two months, be forfeited to Her Majesty.

Chapter III

OF THE MANUFACTURE OF SALT AND REFINING OF SALTPETRE

Section - 10. Power of Governor General in Council.-

The Governor General in Council may from time to time by rule-

(a)      to regulate manufacture and refining of salt and saltpetre- prohibit absolutely, or subject to such conditions as he thinks fit, the manufacture of salt or the manufacture or refining of saltpetre throughout the whole or any portion of the said territories;

(b)      to fix fees for licenses;.- fix fees for the following licenses not exceeding in the case of each such license the amount hereinafter mentioned:-

(c)      to impose a duty on manufacture of salt;.- impose a duty not exceeding three rupees per maund of three thousand two hundred tol?hs on salt manufactured in the said territories, and determine the manner, time, and place in and at which, and the persons by whom, such duty shall be collected;

(d)      to reduce or remit duties;.- reduce or remit any duty so imposed;

(e)      to regulate possession of salt in vicinity of saltpetre-manufactories;.- define an area no point in which shall he more than one hundred yards from the nearest point of any place in which salt is stored or sold by or on behalf of Government, or of any manufactory and its appurtenances in or on which saltpetre is manufactured or refined, and regulate the possession, storage and sale of salt within such area;

(f)       to regulate possession of salt in vicinity of places where salt is manufactured.- define an area round any other place in which salt is manufactured, and regulate the possession, storage and sale of salt within such area.

Chapter IV

OF OFFENCES AGAINST THE INLAND CUSTOMS REVENUE

Section - 11. Penalty for contravention of Act or rules.-

Whoever commits any of the following offences-

(a)      does anything in contravention of this Act or of any rule made hereunder;

(b)      evades payment of any duty or charge payable under this Act or any such rule; or

(c)      attempts to commit or abets within the meaning of the Indian Penal Code the commission of any of the offences mentioned in clauses (a) and (b) of this section, shall for every such offence be punishable with a fine not exceeding five hundred rupees, or with imprisonment for a term not exceeding six months, or with both, and the convicting Magistrate, on the application of the Collector or customs-officer, may declare to be confiscated all works, materials, and implements constructed or prepared for the purpose of manufacturing or refining salt or saltpetre contrary to the provisions of this Act or any such rule.

Section - 12. Punishment on second and subsequent convictions.-

Any person convicted of an offence under section eleven, after having been previously convicted of an offence under that section or any enactment hereby repealed, shall be punished with imprisonment which may extend to six months, in addition to the punishment which may be inflicted for a first offence under section eleven, and every such person shall, upon every subsequent conviction of an offence under section eleven, be liable to imprisonment for a term which may extend to six months, in addition to any term of imprisonment to which he was liable at his last previous conviction.

Section - 13. Charge to be preferred by customs-officer.-

A charge of an offence under section eleven shall not be entertained except on the complaint of the Collector or other customs-officer not inferior in rank to a Sub-Assistant Patrol,

limitation of time for complaint.- and no such complaint shall be admitted unless it be preferred within six months after the commission of the offence to which it refers.

Jurisdiction.- An offence under section eleven shall be tried by a Magistrate exercising powers not less than those of a Magistrate of the second class.

Section - 14. Confiscation of articles in respect of which offence committed.-

(1)     All salt, sugar, or saltpetre in respect of which any offence mentioned in section eleven has been Committed, together with the vessels, packages, or coverings in which such salt, sugar, or saltpetre is contained, and the animals and conveyances used in carrying it, shall he liable to confiscation.

(2)     When the article seized exceeds five sers in weight, the Commissioner of the Division may, if satisfied on the report of any customs-officer, or on such enquiry as he deems fit to make, that such offence has been committed, declare such article to be confiscated, or impose such lesser penalty in lieu of confiscation as to him may seem fit.

(3)     If the quantity seized does not exceed five sers, the Collector shall possess the same powers in regard to its disposal which by this section are conferred on Commissioners of Division in regard to quantities exceeding five sers, and may also confiscate the vessel, package or covering in which such article is contained.

(4)     Whenever a Commissioner of Division declares under this section any article to be confiscated, he may also declare to be confiscated any vessel, package or covering in which such article is contained, and any animal or conveyance used in carrying it.

Section - 15. Power to levy additional duty as a penalty.-

(1)     The Governor General in Council may from time to time by rule direct that any customs-officer not inferior in rank to a Sub-Assistant Patrol, if satisfied in such manner as such rule may prescribe that any offence mentioned or referred to in section eleven has been committed in respect of any dutiable article, shall, instead of preferring a complaint before a Magistrate or instituting proceedings with a view to confiscation, impose as a penalty an additional duty on such article not exceeding the duty paid or leviable thereon under chapter II of this Act.

(2)     The imposition of every such penalty shall he at once reported, if the article in respect of which the offence has been committed exceeds five sers, to the Commissioner of Division, and if such article does not exceed five sers, to the Collector, and shall require the sanction of the Commissioner or Collector to whom it is so reported.

Section - 16. Punishment for connivance at offences mentioned in section 11.-

All zam?nd?rs and other proprietors of land or their agents, who wilfully connive at any offence mentioned or referred to in section eleven, shall for every such offence be punishable by any Magistrate exercising powers not less than those of a Magistrate of the second class, with fine not exceeding five hundred rupees, or with imprisonment for a term not exceeding six months, or with both.

Chapter V

OF THE POWERS OF STOPPAGE, SEIZURE, SEARCH AND ARREST

Section - 17. Power to detain suspected person and to seize goods liable to confiscation.-

Any customs-officer may stop and detain any person whom he has reasonable ground to suspect of being liable to punishment under this Act; and may seize any salt or sugar in respect of which there is reasonable ground to believe that any offence mentioned dr referred to in section eleven has been committed or that any duty is payable, together with the vessels, packages or coverings in which such salt or sugar is contained, and the animals and conveyances used in carrying it.

Section - 18. Power to arrest.-

Any customs-officer may arrest any person whom he has reasonable ground to suspect of having committed any such offence as last aforesaid.

Section - 19. Power to enter and search place of illicit manufacture.-

(1)     Whenever any customs-officer not inferior in rank to a Sub-Assistant Patrol, has reason to believe that salt or saltpetre is being unlawfully manufactured, refined or stored,such officer shall first record in writing (so far as may he practicable), (a) the name, residence and calling of the informant (if any), (b) the locality and description of the house, boat or place where the officer believes the salt or saltpetre is being manufactured, refined or stored, (c) the name of the person for or by whom the salt or saltpetre is manufactured, refined or stored, and (d) the supposed quantity and description of the salt or saltpetre, with the grounds of believing the same to be unlawfully manufactured, refined or stored,and may then summon in writing the officer in charge of the police-station within whose jurisdiction the house, boat or place to be searched is situate to attend him;

(2)     and may then, between sunrise and sunset (but always in the presence of an officer of police not inferior in rank to a head constable), enter and search any house, boat or place in which there is reason to believe that salt or saltpetre is being so manufactured refined or stored,and, in case of resistance, may break open any door and force and remove any other obstacle to such entry,and may seize and carry away all salt and saltpetre so unlawfully manufactured, refined or stored, and all materials used in the manufacture or refinement of such salt or saltpetre,and may also arrest the occupier of the said house, boat or place, together with all persons concerned in the manufacture or refinement or storing of such salt or saltpetre, or in the concealing thereof.

(3)     If the place so entered is an apartment in the actual occupancy of a woman, who, according to the customs of the country, does not appear in public, the officer entering the same shall be guided by the rules prescribed in the Code of Criminal Procedure, section 384.

(4)     Before conducting a search under this section, the officer conducting it shall call upon two or more respectable inhabitants (if any) of the locality in which the house, boat or place to be searched is situate, to attend and witness the search, and the search shall be made in the presence of such inhabitants (if any), and also (if practicable) of the occupant of the house, boat or place searched.

(5)     Whenever it is necessary to cause a woman to be searched, the search shall be conducted with strict regard to the habits and customs of the country.

Section - 20. Failure of police-officer to attend.-

Any officer in charge of a police-station, who, on application in writing made by a customs-officer to attend for any of the purposes specified in section nineteen, fails so to attend or to depute a subordinate officer not inferior in rank to a head constable so to attend, shall for every such offence be punished with fine not exceeding five hundred rupees.

Section - 21. Report of arrest, seizure or search.-

(1)     Whenever a customs-officer under the rank of Collector arrests any person under this Act,or seizes any article as liable to confiscation under this Act,or enters any house, boat or place for the purpose of searching for any such article,he shall (unless empowered under the next succeeding clause of this section), within forty-eight hours next after such arrest, seizure or entry, make a full report of all the particulars of such arrest, seizure or entry to his official superior for the information of the Collector.

(2)     Every officer making any arrest under this section, or his official superior, shall, if generally empowered to do so by the Collector, either send with all convenient despatch, the person arrested to the Magistrate having jurisdiction to deal with the case, or order the discharge of such person.

(3)     And every officer of police attending any search made under section nineteen shall report the same to his official superior.

Section - 22. Procedure in respect of articles seized.-

(i)       Whenever the Collector is informed of the seizure of any article exceeding five sers in quantity, as liable to confiscation under this Act, he shall, with all convenient despatch, report the circumstances of the case to the Commissioner of the Division, who may thereupon proceed under section fourteen.

(ii)      If the quantity seized does not exceed five sers, he may dispose of the case himself under the said section.

Section - 23. Procedure on detainer of article subject to additional duty.-

(1)     Any article in respect of which a penalty is imposed under section fifteen may be detained pending the receipt of the order of the Commissioner of the Division or Collector on the report required by the same section:

Provided that, if the owner of any article so detained deposits the amount of such penalty with, and pays all ordinary duty and charges payable on such article to, the customs-officer detaining the same, such article shall be at once released.

(2)     When an article is so detained it shall, on the receipt of the said order, be dealt with in accordance with the rules made in this behalf under section twenty-seven.

(3)     When an article has been released under the second clause of this section, and the Commissioner or Collector reduces, or declines to sanction, the penalty imposed in respect of such article, the amount refundable to the owner shall be paid to him on his applying therefor to the Collector within six months, to be computed (where the order has been made by the Commissioner) from the day on which the Collector has received such order, and (where the order has been made by the Collector) from the date of such order.

(4)     When any penalty the amount of which has been deposited under the second clause of this section, is sanctioned, or when any sum refundable under this section has not been claimed within the said period of six months, the amount so in deposit or the sum so refundable shall be forfeited to Her Majesty unless the Commissioner of Inland Customs otherwise directs.

Section - 24. Procedure in respect of person arrested.-

Whenever the Collector is informed of the arrest of any person, he shall (unless such person has been dealt with under the penultimate clause of section twenty-one), either send, with all convenient despatch, the person arrested to the Magistrate having jurisdiction to deal with the case, or order the immediate discharge of such person.

Section - 25. Officers of police and land-revenue to assist customs-officers.-

All officers of police and officers of Government engaged in the collection of land-revenue, are empowered and required to assist the customs-officers in the execution of this Act.

Section - 26. Vexations search, seizure, &c., by customs-officer.-

Any customs-officer who,

(a)      without reasonable ground of suspicion, searches or causes to be searched any house, boat or place;

(b)      vexatiously and unnecessarily seizes the moveable property of any person, on pretence of seizing or searching for any article liable to confiscation under this Act;

(c)      commits as such officer any other act to, the injury of any person, when such officer has not reason to believe that such act is required for the execution of his duty, shall for every such offence be punishable by a Magistrate exercising powers not less than those of a Magistrate of the second class, with fine not exceeding five hundred rupees.

(d)      Any person wilfully or maliciously giving false information and so causing a search to be made under this Act shall be punishable by a Magistrate exercising the same powers with fine not exceeding five hundred rupees, or with imprisonment for a term not exceeding two years, or with both.

Section - 27. Power to regulate seizures and disposal of things seized.-

(1)     The Governor General in Council may make rules to regulate the seizure, disposal, and destruction of things liable to be seized under this Act.

(2)     Such rules may among other matters provide-

(a)      that the owner or person having the charge of any animal seized and detained shall provide from day to day for its keep while detained, and that, if he omits to do so, such animal may be sold by public auction, and the expenses (if any) incurred on account of it defrayed from the proceeds of the sale:

(b)      that when anything is seized and an order for its release is subsequently passed and the owner does not within a period to be fixed by such rules appear to claim such thing and tender the duties, penalties and charges (if any) due in respect thereof, it may he sold by public auction, and such duties, penalties and charges defrayed from the proceeds of the sale:

(c)      that the surplus-proceeds of a sale under clause (a) or clause (b) of this section shall, if not claimed by the owner of the thing seized within a period to be fixed by such rules, be forfeited to Her Majesty.

Chapter VI

MISCELLANEOUS

Section - 28. Power to prohibit import, export, and transit of salt or sugar.-

(1)     The Governor General in Council may, from time to time by rule prohibit absolutely, or subject to conditions, the transit of salt or of sugar into, out of, or over, the said territories or any part thereof.

(2)     Except in the case of a prohibition under this section, nothing in this Act shall affect the importation of salt or exportation of sugar into or from any of the said territories, from or into any other of the said territories, or the Lower Provinces of the Presidency of Fort William.

Section - 29. Further matters for which Governor General may make rules.-

In addition, to the rules which the Governor General in Council is hereinbefore empowered to make, he may from time to time make rules to regulate the following matters, namely:

(a)      the persons by whom, and the time, place and manner at or in which, anything to be done under this Act shall he done;

(b)      the cases in which, and the officers to whom, and the conditions subject to which, orders given by customs-officers under this Act shall he appealable;

(c)      the fee to be charged on account of any license, pass, certificate, d?khil?, raw?na or other such document issued under this Act;

(d)      and generally to carry out the provisions herein contained.

Section - 30. Publication of rules.-

All rules made under this Act must he consistent herewith and shall he published in the Gazette of India, and shall thereupon have the force of law.

Section - 31. Power of Local Government to confer powers of Collector and customs-officers.-

Subject to the provisions herein contained and to any rules for the time being in force made by the Governor General in Council, the Local Government may invest any person with the powers of a Collector under this Act, or with all or any of the powers hereinbefore conferred on customs-officers.

Section - 32. Saving of existing duties on salt and sugar.-

All duties now leviable on salt or sugar imported into or exported from, or moved through, or manufactured in, the said territories, shall, until otherwise directed by the Governor General in Council, he deemed to be leviable under this Act.

Section - 33. Existing rules. Existing customs-line.-

All rules now in force which might have been made under this Act if it had been in force, shall be deemed to have been issued hereunder, and the existing customs-line shall be deemed to have been defined and protected hereunder.

SCHEDULE

(a)      Acts.

(b)      Bengal Regulations.