Notification No. 423-Cus.,dated 23-10-1976 as amended byNotification No. 223 -Cus.,dated 22-10-1977 (effective from 1-1-1978)
In exercise of the powers conferred by section 157, read with section 30, of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:
1. Short title and commencement. (1) These regulations may be called the Import Report (Form) Regulations, 1976.
(2) They shall come into force on such date as the Central Board of Excise and Customs may, by notification in the Official Gazette, appoint.
2. Definition. In these regulations, Form means a Form appended to these regulations.
3. Import Report. Every import report shall
(a) be delivered in duplicate;
(b) cover all the goods carried in a vehicle.
4. Form of Import Report. (1) The Import Report to be delivered under section 30 of the Customs Act, 1962 (52 of 1962), by the person-in-charge of the vehicle carrying imported goods shall be in the form appended to these regulations.
(2) It shall be printed on white paper of size 21.5 cms. x 34.5 cms. of durable quality.
5. Manner of declaring cargo. (1) The cargo shall be declared separately in respect of each of the following categories of cargo, namely:
(a) cargo to be landed.
(b) unaccompanied baggage.
(c) goods to be transhipped.
(d) same bottom or retention cargo.
(2) Notwithstanding anything contained in sub-regulation (1), the declaration in respect of
(v) dangerous drugs;
irrespective of whether for landing, for transhipment or for being carried as same bottom cargo, shall be furnished in separate sheets.