Customs Act, 1969

Chapter- X

DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

7,31[82. Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filling of declaration.- (1) The owner of the goods shall be liable to such penalties as may be notified by the“Board with the approval of the Minister-in-Charge” in the following cases, namely:- (a) Goods declaration is not filed for home-consumption or warehousing or transshipment within twenty days of the arrival of goods at a customs station; (b) For the goods declaration filed prior to berthing of the vessel, the goods are not removed from the customs station after payment of leviable duty and taxes, within five days of completion of assessment and berthing of the vessel; (c) For the goods declaration filed after berthing of vessel, the goods are not removed from the customs station for home-consumption or warehousing or transshipment within five days of the clearance of the goods declaration; and (d) The goods are not loaded on the conveyance for export within fifteen days of the entry in the port: Provided that in unavoidable circumstances, the Collector of Customs may “or reduce” the penalty fixed under this section.; “Provided further that the Board may notify the rules to regulate the implementation of above provisions, including the process of appeal against imposed penalties and the Customs stations, goods or class of goods, where the provisions of sub-section (1) shall not be applicable.”; and (2) Such goods may, after due notice to the owner, if his address could be ascertained, or after due notice to the carrier, shipping or customs agent, custodian of the goods, as the case may be , be sold in auction or taken into custody by Customs and removed from the port to a Customs warehouse for auction under the order of the Assistance Collector of Customs notwithstanding the fact that adjudication of the case under section 179, or an appeal or special customs reference application under section 193, 194 or 196 as the case may be, or a proceeding is pending in any court: Provided that the goods shall be liable to confiscation if a goods declaration for home-consumption or warehousing or…