S.R.O. 123(I)/83, dated 12th February, 1983

SROS: S.R.O. 123(I)/83, dated 12th February, 1983 . S.R.O. 123(I)/83, dated 12th February, 1983:- In exercise of the powers conferred by section 219 of the Customs Act, 1969(IV of 1969), read with item 11 of the Third Schedule to the said Act, and in super-session of the late Government of India, Central Board of Revenue Notification No. 10, Inted the 25th February, 1928, the Central Board of Revenue is pleased to make the following rules for bonding at warehousing stations of un-manu factored foreign tobacco imported and intended to home consumption for the manufacture of cigarettes, cigars and manufactured tobacco, namely:- 1. All un-manufactured tobacco intended for transfer to the bonded warehouse shall be entered under section 79 of the Customs Act, 1969 [IV of 1969), for warehousing. Check-weighment of the packages shall be made in the same manner as if the packages were being cleared for home consumption and duty assessed on the weight given in the invoice and declared in the bill of entry as modified by such check-weighment. 2. After assessment to duty and execution of the bond, each package shall be wired and sealed with the customs lead seal under the supervision of an Examining Officer who will either see them loaded into wagons or made over to the Railway authorities for despatch to the station nearest to the warehousing station. The Railway Receipt together with the duplicate bond bill of entry shall be despatched to the officer of customs at the place of bonding or, if no such officer is permanently posted, shall be made over to the officer of customs specially deputed for the purpose of supervising the warehousing of the consignment. In case the goods are transported through trucks, the sealed packages shall be loaded on trucks and forwarded to the warehouse-in-charge by an Examining Officer and escorted by Sepoys of the Custom House, carrying the duplicate of the bond bill of entry. 3. On the arrival of the packages at the Railway Station, in case the packages are transported through railway, the officer of customs shall satisfy himself that the seals on the packages are intact and check the marks and number of the packages with the marks and…