DOI Page / Citation link:
https://doi.org/10.11588/diglit.34369#0043
ACT XXV.
33
A.D. 1836.]
chargeable upon goods therein deposited shall become due and be put
in suit for the levy of the duty and other demands of customs, after
seven days shall have passed from the date when the collector of customs
or warehouse-keeper shall give notice of any license being withdrawn.
XXII. And it is hereby enacted, that if goods lodged in a private ware-
house shall be found to be deficient at the time of delivery therefrom
beyond the allowance for wastage prescribed in the table annexed to
Section XVIII. of this Act, the owner or consignee, or other party who
may have lodged the goods in the warehouse, shall, unless the deficiency
be accounted for to the satisfaction of the collector of customs, forfeit to
Government a sum equal to ten times the duty chargeable on the quan-
tity of goods deficient; and if goods be found to exceed the registered
quantity, such excess, unless similarly accounted for, shall be charged with
ten times the ordinary duty thereon; and when any penalty shall be
incurred under this section, the goods shall not be removed until the same
is paid.
XXIII. And it is hereby enacted, that the collector of customs shall
have authority at any time to issue his warrant or written order, and to
cause any goods or packages lodged in a public or private warehouse to
be opened and weighed, or otherwise examined as he may direct. And
after goods shall have been so opened or examined, he shall cause the
same to be sealed or marked in such manner as to him may seem fit; and
when goods shall have been so sealed or marked (after examination), they
shall not be again opened without permission from the Board, or other
controlling authority of customs, except when the proprietor or consignee
shall apply to have them opened ; and in every such case the packages shall
be again sealed or marked as before.
XXIV. And it is hereby enacted, that when goods shall be received
into warehouse, or shall be removed therefrom, the packages shall be
stamped with a conspicuous seal or stamp, containing the words—
" Warehoused and Duty Bonded," or, " Delivered for Exportation," or
" Removed for Importation," accordingly as the goods may be received or
removed for one or other purpose; and any person-who shall remove or
efface a stamp or seal affixed by an officer of customs, or who shall change
the outer cover of any package so marked, or change the contents thereof
while goods are in warehouse, without giving notice and obtaining per-
mission of the collector of customs, shall for every such offence forfeit the
sum of five hundred rupees upon conviction before a magistrate or justice
of the peace of the place. Provided, however, that the owners and con-
signees of goods shall be at liberty to take out samples of their goods of
such limited quantity as shall be deemed by the collector of customs rea-
sonable and proper.
XXV. And it is hereby enacted, that no goods shall be removed from
any warehouse except under application to the collector of customs for the
goods to be passed for export or for importation, in like manner as for
other goods passed through the custom-house, or for removal to another
warehouse, as prescribed in Section XXVIII. of bhis Act. ,
VOL. in. F
* *
put iu suit seven days
after notice of such
penalty or of with-
drawal of license.
If goods be found
deficient beyond the
wastage allowance at
forfeit ten times the
duty on the deficiency.
If found excessive,
ten times the duty to
be paid on the excess ;
and goods to be de-
tained till paid.
Collector of customs
may issue warrant for
breaking packages to
search and examine
goods. When repacked
to be sealed; and seal
not to be re-broken
without sanction of
Board ;
except under applica-
tion from proprietor,
then to be resealed.
Goods to be stamped
on reception into or
delivery from ware-
house.
without sanction of col-
lector,
hundred rupees on con-
viction before a magis-
trate.
But owners may be
allowed by the collector
to take samples.
Goods not to be
removed from ware-
33
A.D. 1836.]
chargeable upon goods therein deposited shall become due and be put
in suit for the levy of the duty and other demands of customs, after
seven days shall have passed from the date when the collector of customs
or warehouse-keeper shall give notice of any license being withdrawn.
XXII. And it is hereby enacted, that if goods lodged in a private ware-
house shall be found to be deficient at the time of delivery therefrom
beyond the allowance for wastage prescribed in the table annexed to
Section XVIII. of this Act, the owner or consignee, or other party who
may have lodged the goods in the warehouse, shall, unless the deficiency
be accounted for to the satisfaction of the collector of customs, forfeit to
Government a sum equal to ten times the duty chargeable on the quan-
tity of goods deficient; and if goods be found to exceed the registered
quantity, such excess, unless similarly accounted for, shall be charged with
ten times the ordinary duty thereon; and when any penalty shall be
incurred under this section, the goods shall not be removed until the same
is paid.
XXIII. And it is hereby enacted, that the collector of customs shall
have authority at any time to issue his warrant or written order, and to
cause any goods or packages lodged in a public or private warehouse to
be opened and weighed, or otherwise examined as he may direct. And
after goods shall have been so opened or examined, he shall cause the
same to be sealed or marked in such manner as to him may seem fit; and
when goods shall have been so sealed or marked (after examination), they
shall not be again opened without permission from the Board, or other
controlling authority of customs, except when the proprietor or consignee
shall apply to have them opened ; and in every such case the packages shall
be again sealed or marked as before.
XXIV. And it is hereby enacted, that when goods shall be received
into warehouse, or shall be removed therefrom, the packages shall be
stamped with a conspicuous seal or stamp, containing the words—
" Warehoused and Duty Bonded," or, " Delivered for Exportation," or
" Removed for Importation," accordingly as the goods may be received or
removed for one or other purpose; and any person-who shall remove or
efface a stamp or seal affixed by an officer of customs, or who shall change
the outer cover of any package so marked, or change the contents thereof
while goods are in warehouse, without giving notice and obtaining per-
mission of the collector of customs, shall for every such offence forfeit the
sum of five hundred rupees upon conviction before a magistrate or justice
of the peace of the place. Provided, however, that the owners and con-
signees of goods shall be at liberty to take out samples of their goods of
such limited quantity as shall be deemed by the collector of customs rea-
sonable and proper.
XXV. And it is hereby enacted, that no goods shall be removed from
any warehouse except under application to the collector of customs for the
goods to be passed for export or for importation, in like manner as for
other goods passed through the custom-house, or for removal to another
warehouse, as prescribed in Section XXVIII. of bhis Act. ,
VOL. in. F
* *
put iu suit seven days
after notice of such
penalty or of with-
drawal of license.
If goods be found
deficient beyond the
wastage allowance at
forfeit ten times the
duty on the deficiency.
If found excessive,
ten times the duty to
be paid on the excess ;
and goods to be de-
tained till paid.
Collector of customs
may issue warrant for
breaking packages to
search and examine
goods. When repacked
to be sealed; and seal
not to be re-broken
without sanction of
Board ;
except under applica-
tion from proprietor,
then to be resealed.
Goods to be stamped
on reception into or
delivery from ware-
house.
without sanction of col-
lector,
hundred rupees on con-
viction before a magis-
trate.
But owners may be
allowed by the collector
to take samples.
Goods not to be
removed from ware-