Notification No. 112-Cus.,dated 21st August,1965 as amended by Notification No.69-Cus.,dated 14th May,1966.
In exercise of the powers conferred by section 157 read with section 56 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:
1. Short title. These regulations may be called the Transportation of Goods (Through Foreign Territory) Regulations, 1965.
2. Application. These regulations shall apply to goods, whether imported or indigenous which are to be transported from one part of India to another through a route which lies partly over the territory of a foreign country.
3. Consignor to deliver a bill. (a) Whenever any goods to which these regulations apply are to be transported, the consignor of the goods shall make an entry to that effect by presenting to the proper officer a bill (in duplicate) in the form specified in Appendix A to these regulations.
(b) Every such consignor shall, while presenting the bill, make and subscribe to a declaration at the foot thereof as to the truth of its contents.
4. Permission to load goods, etc. No person-in-charge of a vessel shall permit the loading of such goods on a conveyance unless
(a) the bill relating to them after approval by, and
(b) a written permission to load the goods from,
the proper officer are received by him.
5. Execution of bond. Before any such goods are permitted to be loaded on the conveyance, the consignor or the person-in-charge of the vessel shall be required to execute a bond in such form and with such surety or sufficient security as the proper officer may demand, binding himself in an amount not exceeding the value of the goods.
6. Duties of the person-in-charge of the conveyance. (1) On receipt of the documents referred to in regulation 4, the person-in-charge of the conveyance shall prepare as many sets of Manifest (in triplicate) in the Form specified in Appendix B to these regulations in respect of such goods as there are customs stations to be passed through on the route.
He shall, immediately on arrival at any customs station of delivery or re-entry, deliver a set of the manifest alongwith the bill or bills relating to the goods to the proper officer at the customs station.
(2) The proper officer shall, after making the necessary check, make an endorsement on the manifest, retain one copy of the manifest and return the other two copies to the person-in-charge of the conveyance.
(3) The person-in-charge of the conveyance shall retain one of the two copies for carrier's record and present the other to the proper officer at the loading station.
(4) The person-in-charge of the conveyance carrying such goods shall not leave the customs station until a written permission has been given by the proper officer after checking the manifest presented to him under this regulation.
7. Delivery of bills at the destination station. The person-in-charge of the conveyance shall carry with him on the journey all the bills relating to the goods delivered to him and shall immediately on arrival at any customs station, deliver to the proper officer such of the bills as relate to the goods unloaded at that station.
8. Clearance of goods. Such goods, after being unloaded at any customs station, shall not be cleared unless the proper officer gives a written permission that all the goods so unloaded are entered in the bill or bills delivered to him under these Regulations.
9. Terms of the Bond. The condition of the bond to be executed under Regulation 5 shall be that if the person-in-charge of the conveyance or the consignor produces proof within a time stipulated in the bond or such extended time as the proper officer may permit that the goods have been produced before the proper officer at destination the bond shall be void; and if such proof be not furnished the executor of the instrument shall be liable to pay an amount equal to the export duty leviable on the goods and such penalty as may be adjudged or imposed by the proper officer under the Customs Act, 1962, the Imports and Exports (Control) Act, 1947 (18 of 1947) or the Foreign Exchange Regulation Act, 1947 (7 of 1947) and shall also be liable to forfeit the whole amount of the bond.
10. Execution of General Bond. Notwithstanding anything contained in these Regulations, the proper officer may permit the person-incharge of the conveyances or the consignor of goods to enter into a general bond in such form and with such surety or security as the proper officer may deem fit, in respect of transport of goods as above said to be effected from time to time.