X DRAWBACK  

 

74. Drawback allowable on re-export of duty-paid goods  

 

74. (1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation -

 

(i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or

 

(ii) are to be exported as baggage and the owner of such baggage for the purpose of clearing it makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or  

 

(iii) are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation ninety-eight per cent of such duty shall except as otherwise hereinafter provided the re-paid as drawback if -

 

(a) the goods are identified to the satisfaction of the Assistant Commissioner of Customs as the goods which were imported; and

 

(b) the goods are entered for export within two years from the date of payment of duty on the importation thereof :

 

Provided that in any particular case the aforesaid period of two years may on sufficient cause being shown be extended by the Board by such further period as it may deemed fit.

 

(2) Notwithstanding anything contained in sub-section (1) the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government having regard to the duration of use depreciation in value and other relevant circumstances may by notification in the Official Gazette fix.

 

(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and in particular such regulations may -

 

(a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk may be established;

 

(b) specify the goods which shall be deemed to be not capable of being easily identified; and

 

(c) provide for the manner and the time within which a claim for payment of drawback is to be filed.

 

(4) For the purposes of this section -

 

(a) goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16;

 

(b) in the case of goods assessed to duty provisionally under section 18 the date of payment of the provisional duty shall be deemed to be the date of payment of duty.

 

75. Drawback on imported materials used in the manufacture of goods which are exported  

 

75. (1) Where it appears to the Central Government that in respect of goods of any class or description manufactured processed or on which any operation has been carried out in India being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the manufacture or processing of such goods or carrying out any operation on such goods the Central Government may by notification in the Official Gazette direct that drawback shall be allowed in respect of such goods in accordance with and subject to the rules made under sub-section (2) :

 

Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may by rules made under sub-section (2) specify if the export value of such goods or class of goods is less than the value of imported materials used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods or is not more than such percentage of the value of the imported materials used in the manufacture or processing of such goods or carrying any operation on such goods or class of goods as the Central Government may by notification in the Official Gazette specify in this behalf :

 

Provided Further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Regulation Act 1973 (46 of 1973) such drawback shall be deemed never to have been allowed and the Central Government may by rules made under sub-section (2) specify the procedure for the recovery or adjustment of the amount of such drawback.;

 

(1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods manufactured processed or on which any operation has been carried out in India and exported outside India then the Central Government may by notification in the Official Gazette declare that so much of the material as is contained in the goods exported shall for the purpose of sub-section (1) be deemed to be imported material.

 

(2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and in particular such rules may provide -

 

(a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation and interest if any payable thereon;

 

(aa) for specifying the goods in respect of which no drawback shall be allowed;

 

(ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) or interest chargeable thereon;

 

(b) for the production of such certificates documents and other evidence in support of each claim of drawback as may be necessary;

 

(c) for requiring the manufacturer or the person carrying out any process or other operation to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the Assistant Commissioner of Customs to enable such authorised officer to inspect the processes of manufacture process or any other operation carried out and to verify by actual check or otherwise the statements made in support of the claim for drawback.

 

(d) for the manner and the time within which the claim for payment of drawback may be filed;

 

(3) The power to make rules conferred by sub-section (2) include the power to give drawback with retrospective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods.

 

75A. Interest on drawback  

 

75A. (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a period of three months from the date of filing a claim for payment of such drawback there shall be paid to that claimant in addition to the amount of drawback interest at the rate fixed under section 27A from the date after the expiry of the said period of three months till the date of payment of such drawback :

 

Provided that where any drawback ordered to be paid under section 74 or section 75 in respect of a claim under any of the said sections filed before the date on which the Finance Bill 1995 receives the assent of the President is not refunded within three months from such date there shall be paid to the applicant interest under this section from the date immediately after three months from such date till the date of refund of such drawback.

 

(2) Where any drawback has been paid to the claimant erroneously the claimant shall within a period of three months from the date of demand pay in addition to the said amount of drawback interest at the rate fixed under section 28AA from the date after the expiry of the said period of three months till the date of recovery of such drawback.

 

76. Prohibition and regulation of drawback in certain cases  

 

76. (1) Notwithstanding anything hereinbefore contained no drawback shall be allowed -

 

[Clause (a) omitted w.e.f. 13-5-1983.]

 

(b) in respect of any goods the market price of which is less than the amount of drawback due thereon;

 

(c) where the drawback due in respect of any goods is less than fifty rupees.

 

(2) Without prejudice to the provisions of sub-section (1) if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India it may by notification in the Official Gazette direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification.

 

XI SPECIAL PROVISIONS REGARDING BAGGAGE GOODS IMPORTED OR EXPORTED BY POST AND STORES BAGGAGE  

 

77. Declaration by owner of baggage  

 

77. The owner of any baggage shall for the purpose of clearing it make a declaration of its contents to the proper officer.

 

78. Determination of rate of duty and tariff valuation in respect of baggage  

 

78. The rate of duty and tariff valuation if any applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.

 

79. Bona fide baggage exempted from duty  

 

79. (1) The proper officer may subject to any rules made under sub-section (2) pass free of duty -

 

(a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;

 

(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.

 

(2) The Central Government may make rules for the purpose of carrying out the provisions of this section and in particular such rules may specify -

 

(a) The minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1).

 

(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) sub-section (1);

 

(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.

 

(3) Different rules may be made under sub-section (2) for different classes of persons.

 

80. Temporary detention of baggage  

 

80. Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which is a true declaration has been made under section 77 the proper officer may at the request of the passenger detain such article for the purpose of being returned to him on his leaving India and if for any reason the passenger is not able to collect the article at the time of his leaving India the article may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name.

 

81. Regulations in respect of baggage  

 

81. The Board may make regulations -

 

(a) providing for the manner of declaring the contents of any baggage;

 

(b) providing for the custody examination assessment to duty and clearance of baggage;

 

(c) providing for the transit or transhipment or baggage from one customs station to another or to a place outside India.

GOODS IMPORTED OR EXPORTED BY POST  

 

82. Label or declaration accompanying goods to be treated as entry  

 

82. In the case of goods imported or exported by post any label or declaration accompanying the goods which contains the description quantity and value thereof shall be deemed to be an entry for import or export as the case may be for the purposes of this Act.

 

83. Rate of duty and tariff valuation in respect of goods imported or exported by post  

 

83. (1) The rate of duty and tariff value if any applicable to any goods imported by post shall be the rate and valuation in force on the date on which the postal authorities present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon :

 

Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel it shall be deemed to have been presented on the date of such arrival.

 

(2) The rate of duty and tariff value if any applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities for exportation.

 

84. Regulations regarding goods imported or to be exported by post  

 

84. The Board may make regulations providing for -

 

(a) the form and manner in which an entry may be made in respect of any specified class of goods imported or to be exported by post other than goods which are accompanied by a label of declaration containing the description quantity and value thereof;

 

(b) the examination assessment to duty and clearance of goods imported or to be exported by post;

 

(c) the transit or transhipment of goods imported by post from one customs station to another or to a place outside India.

 

STORES  

 

85. Stores may be allowed to be warehoused without assessment to duty  

 

85. Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to vessels or aircraft without payment of imported duty under this Chapter the proper officer may permit the goods to be warehoused without the goods being assessed to duty.

 

86. Transit and transhipment of stores  

 

86. (1) Any stores imported in a vessel or aircraft may without payment of duty remain on board such vessel or aircraft while it is in India.

 

(2) Any stores imported in a vessel or aircraft may with the permission of the proper officer be transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90.

 

87. Imported stores may be consumed on board a foreign-going vessel or aircraft  

 

87. Any imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may without payment of duty be consumed thereon as stores during the period such vessel or aircraft is a foreign-going vessel or aircraft.

 

88. Application of section 69 and Chapter X to stores  

 

88. The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods subject to the modifications that -

 

(a) for the words "exported to any place outside India" or the word "exported" wherever they occur the words "taken on board any foreign going vessel or aircraft a stores" shall be substituted;

 

(b) in the case of drawback on fuel and lubrication oil taken on board any foreign-going aircraft as stores sub-section (1) of section 74 shall have effect as if for the words "ninety-eight per cent" the words "the whole" were substituted.

 

89. Stores to be free of export duty  

 

89. Goods produced or manufactured in India and required as stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities as the proper officer may determine having regard to the size of the vessel or aircraft the number of passengers and crew and the length of the voyage or journey on which the vessel or aircraft about to depart.

 

90. Concessions in respect of imported stores for the Navy  

 

90. (1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.

 

(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) as they apply to other goods subject to the modifications that -

 

(a) for the words "exported to any place outside India" or the word "exported" wherever they occur the words "taken on board a ship of the Indian Navy" shall be substituted;

 

(b) for the words "ninety-eight per cent" in sub-section (1) of section 74 the words "the whole" shall be substituted.

 

(3) The stores referred to in sub-sections (1) and (2) are the following :

 

(a) stores for the use of a ship of the Indian Navy;

 

(b) stores supplied free by the government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.

 

XII PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS  

 

91. Chapter not to apply to baggage and stores  

 

91. The provisions of this Chapter shall not apply to baggage and stores.

 

92. Entry of coastal goods  

 

92. (1) The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form.

 

(2) Every such consignor while presenting a bill of coastal goods shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill.

 

93. Coastal goods not to be loaded until bill relating thereto is passed etc.  

 

93. The master of a vessel shall not permit the loading of any coastal goods on the vessel until a bill relating to such goods presented under section 92 has been passed by the proper officer and has been delivered to the master by the consignor.

 

94. Clearance of coastal goods at destination  

 

94. (1) The master of a vessel carrying any coastal goods shall carry on board the vessel all bills relating to such goods delivered to him under section 93 and shall immediately on arrival of the vessel at any customs or coastal port deliver to the proper officer of that port all bills relating to the goods which are to be unloaded at that port.

 

(2) Where any coastal goods are unloaded at any port the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1).

 

95. Master of a coasting vessel to carry an advice book  

 

95. (1) The master of every vessel carrying coastal goods shall be supplied by the Customs authorities with a book to be called the advice book .

 

(2) The proper officer at each port of call by such vessel shall make such entries in the advice book as he deems fit relating to the goods loaded on the vessel at that port.

 

(3) The master of every such vessel shall carry the advice book on board the vessel and shall on arrival at each port of call deliver it to the proper officer at that port for his inspection.

 

96. Loading and unloading of coastal goods at customs port or coastal port only  

 

96. No coastal goods shall be loaded on or unloaded from any vessel at any port other than a customs port or a coastal port appointed under section 7 for the loading or unloading of such goods.

 

97. No coasting vessel to leave without written order  

 

97. (1) The master of a vessel which has brought or loaded any coastal goods at a customs or coastal port shall not cause or permit the vessel to depart from such port until a written order to that effect has been given by the proper officer.

 

(2) No such order shall be given until -

 

(a) the master of the vessel has answered the questions put to him under section 38;

 

(b) all charges and penalties due in respect of that vessel or from the master thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;

 

(c) the master of the vessel has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;

 

(d) the provisions of this Chapter and any rules and regulations relating to coastal goods and vessels carrying coastal goods have been complied with.

 

98. Application of certain provisions of this Act to coastal goods etc.  

 

98. (1) Sections 33, 34 and 36 shall so far as may be apply to coastal goods as they apply to imported goods or export goods.

 

(2) Sections 37 and 38 shall so far as may be apply to vessels carrying coastal goods as they apply to vessels carrying imported goods or export goods.

 

(3) The Central Government may by notification in the Official Gazette direct that all or any of the other provisions of Chapter VI and the provisions of section 45 shall apply to coastal goods or vessels carrying coastal goods subject to such exceptions and modifications as may be specified in the notification.

 

98A. Power to relax  

 

98A. If the Central Government is satisfied that it is necessary in the public interest so to do it may by notification in the Official Gazette exempt generally either absolutely or subject to such conditions as may be specified in the notification coastal goods or vessels carrying coastal goods from all or any of the provisions of this Chapter.

 

99. Power to makes rules in respect of coastal goods and coasting vessels  

 

99. The Central Government may make rules for -

 

(a) preventing the taking out of India of any costal goods the export of which is dutiable or prohibited under this Act or any other law for the time being in force;

 

(b) preventing in the case of a vessel carrying coastal goods as well as imported or export goods the substitution of imported or export goods by coastal goods.

 

XIII SEARCHES SEIZURE AND ARREST  

 

100. Power to search suspected persons entering or leaving India etc.  

 

100. (1) If the proper officer has reason to believe that any person to whom this section applies has secreted about his person any goods liable to confiscation or any documents relating thereto he may search that person.

 

(2) This section applies to the following persons namely :

 

(a) any person who has landed from or is about to board or is on board any vessel within the Indian customs waters;

 

(b) any person who has landed from or is about to board or is on board a foreign-going aircraft;

 

(c) any person who has got out of or is about to get into or is in a vehicle which has arrived from or is to proceed to any place outside India;

 

(d) any person not including in clauses (a) (b) or (c) who has entered or is about to leave India;

 

(e) any person in a customs area.

 

101. Power to search suspected persons in certain other cases  

 

101. (1) Without prejudice to the provisions of section 100 if an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person has secreted about his person any goods of the description specified in sub-section (2) which are liable to confiscation or documents relating thereto he may search that person.

 

(2) The goods referred to in sub-section (1) are the following :

 

(a) gold;

 

(b) diamonds;

 

(c) manufactures of gold or diamonds;

 

(d) watches;

 

(e) any other class of goods which the Central Government may by notification in the Official Gazette specify.

 

102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate  

 

102. (1) When any officer of customs is about to search any person under the provisions of section 100 or section 101 the officer of customs shall if such person so requires take him without unnecessary delay to the nearest gazetted officer of customs or magistrate.

 

(2) If such requisition is made the officer of customs may detain the person making it until he can bring him before the gazetted officer of customs or magistrate.

 

(3) The gazetted officer of customs or the magistrate before whom any such person is brought shall if he sees no reasonable ground for search forthwith discharge the person but otherwise shall direct that search be made.

 

(4) Before making a search under the provisions of section 100 or section 101 the officer of customs shall call upon two or more persons to attend and witness the search and may issue an order in writing to them or any of them so to do; and the search shall be made in the presence of such persons and a list of all things seized in the course of such search shall be prepared by such officer or other person and signed by such witnesses.

 

(5) No female shall be searched by anyone excepting a female.

 

103. Power to screen or X-ray bodies of suspected persons for detecting secrete goods  

 

103. (1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation secreted inside his body he may detain such person and produce him without unnecessary delay before the nearest magistrate.

 

(2) A magistrate before whom any person is brought under sub-section (1) shall if he sees no reasonable ground for believing that such person has any such goods secreted inside his body forthwith discharge such person.

 

(3) Where any such magistrate has reasonable ground for believing that such person has any such goods secreted inside his body and the magistrate is satisfied that for the purpose of discovering such goods it is necessary to have the body of such person screened or X-rayed he may make an order to that effect.

 

(4) Where a magistrate has made any order under sub-section (3) in relation to any person the proper officer shall as soon as practicable take such person before a radiologist possessing qualifications recognized by the Central Government for the purpose of this section and such person shall allow the radiologist to screen or X-ray his body.

 

(5) A radiologist before whom any person is brought under sub-section (4) shall after screening or X-raying the body of such person forward his report together with any X-ray pictures taken by him to the magistrate without unnecessary delay.

 

(6) Where on receipt of a person from a radiologist under sub-section (5) or otherwise the magistrate is satisfied that any person has any goods liable to confiscation secreted inside his body he may direct that suitable action for bringing out such goods be taken on the advice and under the supervision of a registered medical practitioner and such person shall be bound to comply with such direction :

 

Provided that in the case of a female no such action shall be taken except on the advice and under the supervision of a female registered medical practitioner.

 

(7) Where any person is brought before a magistrate under this section such magistrate may for the purpose of enforcing the provisions of this section order such person to be kept in such custody and for such period as he may direct.

 

(8) Nothing in this section shall apply to any person referred to in sub-section (1) who admits that goods liable to confiscation are secreted inside his body and who voluntarily submits himself for suitable action being taken for bringing out such goods.

 

Explanation : For the purposes of this section the expression registered medical practitioner means any person who holds a qualification granted by an authority specified in the Schedule to the Indian Medical Degrees Act 1916 (7 of 1916) or notified under section 3 of that Act or by an authority specified in any of the schedules to the Indian Medical Council Act 1956 (102 of 1956).

 

104. Power to arrest  

 

104. (1) If an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has been guilty of an offence punishable under section 135 he may arrest such person and shall as soon as may be inform him of the grounds for such arrest.

 

(2) Every person arrested under sub-section (1) shall without unnecessary delay be taken to a magistrate.

 

(3) Where an officer of customs has arrested any person under sub-section (1) he shall for the purpose of releasing such person on bail or otherwise have the same powers and be subject to the same provisions as the officer-in-charge of a police station has and is subject to under the Code of Criminal Procedure 1898 (5 of 1898).

 

(4) Notwithstanding anything contained in the Code of Criminal Procedure 1898 (5 of 1898) an offence under this Act shall not be cognizable.

 

105. Power to search premises  

 

105. (1) If the Assistant Commissioner of Customs or in any area adjoining the land frontier or the coast of India an officer of customs specially empowered by name in this behalf by the Board has reason to believe that any goods liable to confiscation or any documents or things which in his opinion will be useful for or relevant to any proceeding under this Act are secreted in any place he may authorise any officer of customs to search or may himself search for such goods documents or things.

 

(2) The provisions of the Code of Criminal Procedure 1898 (5 of 1898) relating to searches shall so far as may be apply to searches under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate" wherever it occurs the word Commissioner of Customs were substituted.

 

106. Power to stop and search conveyances  

 

106. (1) Where the proper officer has reason to believe that any aircraft vehicle or animal in India or any vessel in India or within the Indian customs waters has been is being or is about to be used in the smuggling of any goods or in the carriage of any goods which have been smuggled he may at any time stop any such vehicle animal or vessel or in the case of an aircraft compel it to land and -

 

(a) rummage and search any part of the aircraft vehicle or vessel;

 

(b) examine and search any goods in the aircraft vehicle or vessel or on the animal;

 

(c) break open the lock of any door or package for exercising the powers conferred by clauses (a) and (b) if the keys are withheld.

(2) Where for the purposes of sub-section (1) -

 

(a) if becomes necessary to stop any vessel or compel any aircraft to land it shall be lawful for any vessel or aircraft in the service of the government while flying her proper flag and authority authorised in this behalf by the Central Government to summon such vessel to stop or the aircraft to land by means of an international signal code or other recognized means and thereupon such vessel shall forthwith stop or such aircraft shall forthwith land; and if it fails to do so chase may be given thereto by any vessel or aircraft as aforesaid and if after a gun is fired as a signal the vessel fails to stop or the aircraft fails to land it may be fired upon;

 

(b) it becomes necessary to stop any vehicle or animal the proper officer may use all lawful means for stopping it and where such means fail the vehicle or animal may be fired upon.

 

106A. Power to inspect  

 

106A. Any proper officer authorised in this behalf by the Commissioner of Customs may for the purpose of ascertaining whether or not the requirements of this Act have been complied with at any reasonable time enter any place intimated under Chapter IVA or Chapter IVB as the case may be and inspect the goods kept or stored therein and require any person found therein who is for the time being in charge thereof to produce to him for his inspection the accounts maintained under the said Chapter IVA or Chapter IVB as the case may be and to furnish to him such other information as he may reasonably require for the purpose of ascertaining whether or not such goods have been illegally imported exported or are likely to be illegally exported.

 

107. Power to examine persons  

 

107. Any officer of customs empowered in this behalf by general or special order of the Commissioner of Customs may during the course of any enquiry in connection with the smuggling of any goods -

 

(a) require any person to produce or deliver any document or thing relevant to the enquiry;

 

(b) examine any person acquainted with the facts and circumstances of the case.

 

108. Power to summon persons to give evidence and produce documents  

 

108. (1) Any gazetted officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making in connection with the smuggling of any goods.

 

(2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.

 

(3) All persons so summoned shall be bound to attend either in person or by an authorised agent as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statement and produce such documents and other things as may be required :

 

Provided that the exemption under section 132 of the Code of Civil Procedure 1908 (5 of 1908) shall be applicable to any requisition for attendance under this section.

 

(4) Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code 1860.

 

109. Power to require production of order permitting clearance of goods imported by land   

 

109. Any officer of customs appointed for any area adjoining the land frontier of India and empowered in this behalf by general or special order of the Board may require any person in possession of any goods which such officer has reason to believe to have been imported into India by land to produce the order made under section 47 permitting clearance of the goods :

 

Provided that nothing in this section shall apply to any imported goods passing from a land frontier to a land customs station by a route appointed under clause (c) of section 7.

 

110. Seizure of goods documents and things  

 

110. (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act he may seize such goods :

 

Provided that where it is not practicable to seize any such goods the proper officer may serve on the owner of the goods an order that he shall not remove part with or otherwise deal with the goods except with the previous permission of such officer.

 

(1A) The Central Government may having regard to the perishable or hazardous nature of any goods depreciation in the value of the goods with the passage of time constraints of storage space for the goods or any other relevant considerations by notification in the Official Gazette specify the goods or class of goods which shall as soon as may be after its seizure under sub-section (1) be disposed of by the proper officer in such manner as the Central Government may from time to time determine after following the procedure hereinafter specified.

 

(1B) Where any goods being goods specified under sub-section (1A) have been seized by a proper officer under sub-section (1) he shall prepare an inventory of such goods containing such details relating to their description quality quantity marks numbers country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceedings under this Act and shall make an application to a Magistrate for the purpose of -

 

(a) certifying the correctness of the inventory so prepared; or

 

(b) taking in the presence of the Magistrate photographs of such goods and certifying such photographs as true; or

 

(c) allowing to draw representative samples of such goods in the presence of the Magistrate and certifying the correctness of any list of samples so drawn.

 

(1C) Where an application is made under sub-section (1B) the Magistrate shall as soon as may be allow the application.

 

(2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods the goods shall be returned to the person from whose possession they were seized :

 

Provided that the aforesaid period of six months may on sufficient cause being shown be extended by the Commissioner of Customs for a period not exceeding six months.

 

(3) The proper officer may seize any document or thing which in his opinion will be useful for or relevant to any proceeding under this Act.

 

(4) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs.

 

 

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