News Flash
  • Chairman CBIC launched 'Samarth' an e-learning platform on 20.05.2019 developed by DG/System in collaboration with NACIN. For accessing 'Samarth' please visit NACIN website under LMS Tab.
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, faridabad. Click Here
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Bidders who successfully qualified CBIC's EOI dated 28.02.2019 for this project.
  • Scheme for compassionate appointment - relative merit point & revised procedure for selection - regClick Here
  • FAQ on real estate consequent to recent changes in GST rate structure FAQ on Real estate sector    FAQ (Part II) on real estate sector
  • Press Release-cum-Schedule in relation to GST Practitioner's Examination, 2019 on CBIC. English    Hindi
  • Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-3B for the month of April 2019 for registered persons in specified districts of Odisha issued.
  • Corrigendum to nomination calling letter for course on "Financial Intelligence & Investigations" at IIM, BengaluruClick Here
  • Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in Circular | Notification
  • Date of filing of ER-1/ER-2 return for the month of April 19 is extended from 10.5.19 to 10.6.19 .Click Here
  • Course on Financial Intelligence and Investigations for officers of CBIC at IIM, Bengaluru from 15th to 26th July, 2019. Click Here Eng
  • Training on International Customs Conventions & Agreements at NACIN, Faridabad on 30th & 31st May, 2019. Click Here Eng
  • Advertisement for GST Practitioners' Examination scheduled to be held on 14.06.2019 Click Here Eng Click Here Hind
  • OM dated 06.05.2019 regarding AISL of Administrative Officers (Customs) for the period 01.01.2008-30.06.2014 Click Here
  • Inventory check and health checkup of IT infrastructure by HP at field formations Click Here
  • Annual Calendar of Departmental Examination for the year 2019-20 Click Here
  • E-payment of central excise duty which is due by 6th may 2019 can be made as usual through easiest portal https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet.e-payment of service tax dues can also be made similarly through easiest portal.
  • The Aces portal will be down for migration purpose from 00.00.00 hrs of 03.05.2019 to 25.05.2019. e-filing and other activities to resume on 25-05-2019.
  • Prospective Training Report to be conducted by NACIN and its ZTIs/RTIs for the month of May 2019 Click Here
  • Updated versions of GST - Concept and Status, and GST - An Update as on 01/05/2019 have been uploaded
  • Diversion of posts of Principal Chief Commissioner/Chief Commissioner of CBICClick Here
  • OUTSOURCING for annual maintenance of computers, printers, laptops and other accessories" for the OFFICE OF DGGI DELHI ZONAL UNIT, NEW DELHI Click Here
  • Compensation Notifications, CGST Rules, 2017 as amended upto 23.04.2019
  • "Outsourcing for photocopying of official documents in office premises" for the OFFICE OF DGGI DELHI ZONAL UNIT, NEW DELHI.Click Here
  • OM dated 24.04.2019 regarding AISL of Superintendents Customs (Pre.) for the period 01.07.2001 to 30.06.2010
  • CGST Rules, 2017 as amended up to 23.04.2019 have been uploaded
  • "One-Day Training on "Inspection, Search, Seizure and Arrest under GST Law" for Group 'A' officers of CBIC on 17th May, 2019 at NACIN, Faridabad"Click Here
  • Suggestion are invited from Industry and Trade Associations for the General Budget 2019-20 .Click Here
  • Circular for engagement of Consultants in the GST Council Sectt.
  • Circulars clarifying various issues related to GST issued.
  • RoD Order issued for filing an application for revocation of cancellation of registration for specified taxpayers.
  • Notifications issued specifying procedure for quarterly tax payment and annual filing of return for specified taxpayers and bringing into force provisions of rule 138E of the CGST Rules and amending CGST Rules
  • Declaration of ADG, DRI as Head of Department.Click Here
  • Notification to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 to 23.04.2019.
  • Press Release regarding examination for GST Practitioners on 14.06.2019.Click Here
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 26th to 28th June 2019 at Gangtok, Sikkim.Click Here
  • Last date for receiving applications for the post of Superintendent on deputation extended upto 15.05.2019by NACIN, Kanpur. Letter Download from www.nacenkanpur.gov.in
  • Inventory Check and condition of UPS,Line Printer & Print Servers in field formation - reg Click Here
  • Circular on Deputation -Willingness for the Posts of Administrative Officer, Inspector, Personal Secretary (P.S.) & Tax Assistant in the Zonal Campus of National Academy of Customs, Indirect Taxes & Narcotics (NACIN), BhopalClick Here
  • Tentative Annual Training Calendar of National Academy of Customs, Indirect Taxes & Narcotics, Faridabad for the F.Y. 2019-20Click Here
View all

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).