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| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER IVA DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF |
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| CUSTOMS ACT, 1962 |
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Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER IVA DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF
11A.
Definitions.
11A.Definitions. In this Chapter, unless the context otherwise
requires,-
(a)"illegal import" means the import of any goods in
contravention of the provisions of this Act or any other law
for the time being in force ;
(b)" intimated place " means a place intimated under sub-
section (1), sub-section (2) or sub-section (3), as the case
may be, of section 11C;
(c)"notified date", in relation to goods of any description,
means the date on which the notification in relation to such
goods is issued under section 11B;
(d)"notified goods" means goods specified in the notification
issued under section 11B.
11B.
Power of Central Government to notify goods. 11B.Power of Central Government to notify goods. If, havingregard to the magnitude of the illegal import of goods of any class ordescription, the
11C.
Persons possessing notified goods to intimate the place of storage, etc.
11C.Persons possessing notified goods to intimate the place of storage, etc. (1) Every person who owns, possesses or controls, On the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules made in the notified goods owned, possessed
----------------------------------------------------------------------
1 Ins. by Act 12 of 1969, s. 2 (w.e.f. 3-1-1969).
----------------------------------------------------------------------
1182A
or controlled by him and the place where such goods are kept or stored.
(2) Every person who acquires, after the notified date, any notified goods, shall, before making such acquisition, deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition and shall immediately on such acquisition, deliver to the proper officer a statement (in such form, in such manner and con- taining such particulars as may be specified by rules made in this behalf) in relation to the notified goods acquired by him:
Provided that a person who has delivered a statement, whether under sub-section (1) or sub-section (2), in relation to any notified goods, owned, possessed, controlled or acquired by him, shall. not be required to deliver any further statement in relation to any notified goods acquired by him, after the date of delivery of the said state- ment, so long as the notified goods so acquired are kept or stored at the intimated place.
(3) If any person intends to shift any notified goods to any place other than the intimated place, he shall, before taking out such goods from the intimated place, deliver to the proper officer an intimation containing the particulars of the place to which such goods are proposed to be shifted.'
(4) No person shall, after the expiry of seven day from the notified date, keep or store any notified goods at any place other than the Intimated place.
(5) Where any notified goods have been sold or transferred, such goods shall not be take from one place to another unless they are accompanied by the voucher referred to in section 11F.
(6) No notified goods (other than those which have been sold For transferred) shall be taken from one place to another unless they are accompanied by a transport voucher (in such form and containing,such particulars as may be specified by rules made in this behalf) prepared by the persons owning, possessing or controlling such goods.
11D.
Precautions to be taken by persons acquiring notified goods.
11D.Precautions to be taken by persons acquiring notified goods.No person shall acquire (except by gift or succession, from any other
11E.
Persons possessing notified goods to maintain accounts.
11E.Persons possessing notified goods to maintain accounts. (1) Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and complete account of such goods and shall, as often as he acquires or parts with any notified goods, make an entry in the said account in relation to such acquisition or parting with, and shall also state therein the particulars of the person from whom such goods have been acquired or in whose favour such goods have been parted with, as the case may be, and such account shall be kept, along with the goods, at the place of storage of the notified goods to which such accounts relate:
Provided that it shall not be necessary to maintain separately accounts in the form and manner specified by rules made in this behalf in the case of a person who is already maintaining accounts which contain the particulars specified by the said rules.
(2) Every person Who owns, possesses or controls any notified goods and who uses any such goods for the manufacture of any other goods, shall maintain (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) a true and complete account of the notified goods so used by him and shall keep such account at the intimated place.
11F.
Sale, etc., of notified goods to be evidenced by vouchers.
11F.Sale, etc., of notified goods to be evidenced by vouchers. On and from the notified date,no person shall sell or other-wise transfer any notified goods, unless every transaction in relation to the sale, or transfer of such goods is evidenced by a voucher in such form and containing such particulars as may be specified by rules made in this behalf.
11G.
Sections 11C, 11E, and 11F not to apply to goods in personal use.
11G.Sections 11C, 11E and 11F not to apply to goods in personal use. (1) Nothing in sections 11C, 11E and 11F shall apply to any notified goods which are--
(a) in personal use of the person by whom they are owned, possessed or controlled, or
1182C
(b) kept in the residential premises of a person for his personal use.
(2) If any person, who is in possession of any notified goods referred to in sub-section (1), sells, or otherwise transfers for a valuable consideration, any such goods he shall issue to the purchaser or transferee, as the case may be, a memorandum containing such particulars as may be specified by rules made in this behalf and no such goods shall be taken from one place to another unless they are accompanied by the said memorandum.
Last updated on February, 2008
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