DOI Page / Citation link:
https://doi.org/10.11588/diglit.34368#0136
126
REGULATION IX.
[A.D. 1810.
Collectors to report
to the Board without
delay, all cases of goods
liable eventually to con-
fiscation.
Proceeds of goods
confiscated and sold
under this Regulation,
how to be disposed of.
remit penalties in cer-
tain cases.
And to commute
higher penalties for
formers are to be re-
munerated in such
cases.
Commission to be
drawn by the collec-
tors of customs.
of collector of the land
revenue.
Deputy collectors to
receive fixed salaries.
Certain provisions of
XXXIII. Whenever goods shall be detained on the ground of
their being liable to confiscation, the collector shal), with all practicable
expedition, report the case for the determination of the Board to whose
authority he may be subject.
NecwzA In the* event of goods being confiscated under this Regulation
(with the exception of contraband opium, or arms or military stores, to
which none of the rules contained in this section are to be considered as
having any application), they shall be sold by public auction, and the net
proceeds shall be divided as follows : one-fifth to the collector * or deputy
collector ;* two-fifths, in equal proportions, to the informer and to the
officers of Government making the seizure; two-fifths to the Company.
AYYAA The Board of Revenue and Board q/ are hereby
respectively empowered, in cases in which there shall appear to them
sufficient cause for so doing, to direct the release of any goods which may
have become liable to confiscation, or to remit any other penalties which
may have been incurred for the breach of any rule contained in this
Regulation.
AVao'M. The two Boards are hereby further empowered to order double
duty to be levied in lieu of any higher penalty which may be incurred
under this Regulation, in cases in which there shall appear to them ground
for a mitigation of such penalty.
AY/M. Provided, however, that in both of the two preceding cases, if the
goods shall have been seized on the information of an informer, and shall
be clearly liable to confiscation, the Boards respectively shall direct such
compensation to be made to the person who gave the information (not
exceeding the amount which he would have been entitled to if the con-
fiscation had actually taken place), as they may deem equitable and
proper, and the amount of such compensation shall be levied upon the
goods, under the same rules as are prescribed in Clauses Second, Third,
'and Fourth of Section XXX. for levying the duties or double duties
referred to therein.
XXXIV. In lieu of the commission and fees which the collectors of
the customs have heretofore been authorized to levy for their own benefit,
those officers shall be entitled to receive a commission on the amount of the
duties realized by them and by their respective deputies on the public
account, at such rate as the Governor-General in Council or the Vice-
President in Council may determine. Provided, however, that if, in any
case, the person appointed to or holding the office of collector of the
Government customs should likewise hold the office of collector of the
land revenue, such person shall only be entitled to draw a moiety of the
said commission on the amount of the duties so realized.
XXXV. The deputy collectors of the customs, excepting at Calcutta,
shall receive a fixed salary, and shall not be entitled to any commission
on their collections ; but those officers shall be entitled to receive, in
all cases in which a seizure may be made by them, the proportion of
one-fifth of the produce of confiscated goods, under Clause Second, Sec-
tion XXXIII.
XXXVI. With a view to provide against the embezzlement of the
* See Cl. 4,
Sec. ii. Reg. II.
1822.
See Acts XII.
and XIII. 1850.
REGULATION IX.
[A.D. 1810.
Collectors to report
to the Board without
delay, all cases of goods
liable eventually to con-
fiscation.
Proceeds of goods
confiscated and sold
under this Regulation,
how to be disposed of.
remit penalties in cer-
tain cases.
And to commute
higher penalties for
formers are to be re-
munerated in such
cases.
Commission to be
drawn by the collec-
tors of customs.
of collector of the land
revenue.
Deputy collectors to
receive fixed salaries.
Certain provisions of
XXXIII. Whenever goods shall be detained on the ground of
their being liable to confiscation, the collector shal), with all practicable
expedition, report the case for the determination of the Board to whose
authority he may be subject.
NecwzA In the* event of goods being confiscated under this Regulation
(with the exception of contraband opium, or arms or military stores, to
which none of the rules contained in this section are to be considered as
having any application), they shall be sold by public auction, and the net
proceeds shall be divided as follows : one-fifth to the collector * or deputy
collector ;* two-fifths, in equal proportions, to the informer and to the
officers of Government making the seizure; two-fifths to the Company.
AYYAA The Board of Revenue and Board q/ are hereby
respectively empowered, in cases in which there shall appear to them
sufficient cause for so doing, to direct the release of any goods which may
have become liable to confiscation, or to remit any other penalties which
may have been incurred for the breach of any rule contained in this
Regulation.
AVao'M. The two Boards are hereby further empowered to order double
duty to be levied in lieu of any higher penalty which may be incurred
under this Regulation, in cases in which there shall appear to them ground
for a mitigation of such penalty.
AY/M. Provided, however, that in both of the two preceding cases, if the
goods shall have been seized on the information of an informer, and shall
be clearly liable to confiscation, the Boards respectively shall direct such
compensation to be made to the person who gave the information (not
exceeding the amount which he would have been entitled to if the con-
fiscation had actually taken place), as they may deem equitable and
proper, and the amount of such compensation shall be levied upon the
goods, under the same rules as are prescribed in Clauses Second, Third,
'and Fourth of Section XXX. for levying the duties or double duties
referred to therein.
XXXIV. In lieu of the commission and fees which the collectors of
the customs have heretofore been authorized to levy for their own benefit,
those officers shall be entitled to receive a commission on the amount of the
duties realized by them and by their respective deputies on the public
account, at such rate as the Governor-General in Council or the Vice-
President in Council may determine. Provided, however, that if, in any
case, the person appointed to or holding the office of collector of the
Government customs should likewise hold the office of collector of the
land revenue, such person shall only be entitled to draw a moiety of the
said commission on the amount of the duties so realized.
XXXV. The deputy collectors of the customs, excepting at Calcutta,
shall receive a fixed salary, and shall not be entitled to any commission
on their collections ; but those officers shall be entitled to receive, in
all cases in which a seizure may be made by them, the proportion of
one-fifth of the produce of confiscated goods, under Clause Second, Sec-
tion XXXIII.
XXXVI. With a view to provide against the embezzlement of the
* See Cl. 4,
Sec. ii. Reg. II.
1822.
See Acts XII.
and XIII. 1850.