Provisions in relation to conveyances carrying imported goods :
| Section 29 | The person in-charge of a vessel or aircraft entering India from any place outside India shall not permit the vessel or aircraft to call or land-
· For the first time after arrival in India ;or at any time while it is carrying passengers or cargo brought in that vessel or aircrafts; At any place other than a customs port or a customs airport as the case may be , unless permitted by the Board. Further, section 29 (2 ) contains provisions for emergency landing of conveyances at place other than customs port /airport. As per the provisions of this section where any vessel or aircraft which is compelled by accident , stress of weather or other unavoidable cause to call or land at a place other than a custom port/airport but the person in charge of any such vessel or aircraft is (i) duty bound to immediately report the arrival of the vessel or the landing of the aircraft top the nearest custom officer or the officer in charge of the police station and shall on demand produce to him the logbook belonging to the vessel of the aircraft. (ii) the person in charge of vessel/aircraft shall not without the consent of any such officer permit any goods carried in the vessel or aircraft to be unloaded from , or any of the crew or passenger to depart from the vicinity of the vessel /aircraft and (iii) Shall comply with any directions given by any such officer with respect to any such goods, and no passenger or member of the crew shall , without the consent of any such officer , leave the immediate vicinity of the vessel or aircraft
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| Section -30 | The person in-charge of the conveyance has to present import manifest (in case of vessel or aircraft ) or import report ( in case of vehicle ) in prescribed form. Such manifest or report has to be delivered within the following time limits-
· In case of vessel or Aircraft – Electronically prior to the arrival of the vessel or aircraft at customs station. · In case of vehicles – Within 12 hours after its arrival in the customs station. Note- The non-filing of import manifest or import report within prescribed time limit shall attract penalty not exceeding Rs.50000 but , the importer can show sufficient cause for delay in filing to the satisfaction of the proper officer to get rid of penalty. |
| Section 31 | Imported goods not to be unloaded from vessel; until entry inwards granted: The master of the vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel. The proper officer shall not give order for entry inwards until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. However, the provisions of this section i.e section 31 shall not apply to the unloading of baggage accompanying a passenger or a member of the crew , mail backs , animals , perishable goods and hazardous goods
NOTE 1: Meaning of date of entry inward: It is the date of the date recorded in the customs register and not the date of actual entry of the vessel as has been judicially decided by supreme court in Bharat Surfactants (Pvt. Ltd.) v. Union of India(1989)(SC). |
| Section 32 | Imported goods not to be unloaded unless mentioned in import manifest or import report-
No imported goods required to be mentioned under the regulations in an import manifest shall be unloaded at any customs station except with the permission of the proper officer, unless they are specified in such manifest or report for being unloaded at that customs station. |
| Section 33 | Unloading and Loading of goods at approved places only :
Except with the permission of the proper officer , no imported goods shall be unloaded ,and no export goods shall be loaded ,at any place other than a place approved u/s 8 (a ) for the unloading or loading of such goods. |
| Section -34 | Goods not to be unloaded or loaded except under supervision of customs officer
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| Section 35 | Boat Note: In case the vessel arriving at the p[ort does not get a berth , then the import cargo is taken from the ship to the shore and the export cargo is taken from the shore to the ship in boats.
No imported goods shall be water borne for being landed from any vessel and no export goods which are not accompanied by a shipping bill, shall be water borne for being shipped unless the goods are being accompanied by a boat note in prescribed form. |
| Section -36 | Restrictions on unloading and loading of goods on holidays which are observed by the customs department or on any other day after the working hours except—
· After giving the prescribed notice; and · On payment of prescribed fees ,if any However, no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags. |
| Section 37 | The proper officer may, at any time, board any conveyance like vessels, vehicles and aircraft carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary. |
| Section 38 | Power of officer to require production of documents and ask questions :
For purposes of carrying out the provisions of this act, the proper officer may require the person in –charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions. |