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  • One-Day GST Training on “TDS provisions of Registration, Returns and Payments” for officers of CBIC on 24th August, 2018 at NACIN, Faridabad Click here
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  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
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CHAPTER XII - Provisions relating to coastal goods and vessels carrying coastal goods

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

SECTION 92. Entry of coastal goods. - (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.

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

SECTION 94.  Clearance of coastal goods at destination. - (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).

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

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

 SECTION 97. No coasting vessel to leave without written order. - (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.

SECTION 98.  Application of certain provisions of this Act to coastal goods, etc. - (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.

1[SECTION 98A. Power to relax. - 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.]

SECTION 99.  Power to make rules in respect of coastal goods and coasting vessels. –

The Central Government may make rules for -

(a)  preventing the taking out of India of any coastal 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.

 

  1. Inserted by Act 22 of 1995, section 64 (w.e.f. 26.05.1995).