THE CUSTOMS ACT, 1962 (52 of 1962)
CHAPTER IVA
Detection of illegally imported goods and prevention of the
disposal thereof
Section 11A. Definitions. – In this Chapter, unless the context otherwise requires,-
(a) “illegal import” means the import of any goods in
contravention of the provisions of this Act or any other law for the time being
in force;
(b) “intimated place” means a place intimated under sub-section
(1), sub-section (2) or sub-section (3), as the case may be, of section 11C;
(c) “notified date”, in relation to goods of any description,
means the date on which the notification in relation to such goods is issued
under section 11B;
(d) “notified goods” means goods specified in the notification
issued under section 11B.
Section 11B. Power of Central Government to
notify goods. –
If, having regard to the magnitude of the illegal import of goods of any class
or description, the Central Government is satisfied that it is expedient in the
public interest to take special measures for the purpose of checking the
illegal import, circulation or disposal of such goods, or facilitating the
detection of such goods, it may, by notification in the Official Gazette, specify goods of such class or
description.
Section 11C. Persons possessing
notified goods to intimate the place of storage, etc. –
(1) Every person who owns, possesses or
controls, on the notified date, any notified goods, shall, within seven days
from that date, deliver to the proper officer a statement (in such form, in
such manner and containing such particulars as may be specified by rules made
in this behalf) in relation to the notified goods owned, possessed or
controlled by him and the place where such goods are kept or stored.
(2) Every person who acquires, after
the notified date, any notified goods, shall, before making such acquisition,
deliver to the proper officer an intimation containing the particulars of the
place where such goods are proposed to be kept or stored after such acquisition
and shall, immediately on such acquisition, deliver to the proper officer a
statement (in such form, in such manner and containing such particulars as may
be specified by rules made in this behalf) in relation to the notified goods acquired
by him :
Provided
that a person who has delivered a statement, whether under sub-section (1) or
sub-section (2), in relation to any notified goods, owned, possessed,
controlled or acquired by him, shall not be required to deliver any further statement
in relation to any notified goods acquired by him, after the date of delivery
of the said statement, so long as the notified goods so acquired are kept or
stored at the intimated place.
(3) If any person intends to shift
any notified goods to any place other than the intimated place, he shall,
before taking out such goods from the intimated place, deliver to the proper
officer an intimation containing the particulars of the place to which such
goods are proposed to be shifted.
(4) No person shall, after the
expiry of seven days from the notified date, keep or store any notified goods
at any place other than the intimated place.
(5) Where any notified goods have
been sold or transferred, such goods shall not be taken from one place to
another unless they are accompanied by the voucher referred to in section 11F.
(6) No notified goods (other than
those which have been sold or transferred) shall be taken from one place to
another unless they are accompanied by a transport voucher (in such form and
containing such particulars as may be specified by rules made in this behalf)
prepared by the persons owning, possessing or controlling such goods.
Section 11D. Precautions to be taken by persons
acquiring notified goods.
– No person shall acquire (except by gift or succession, from any other
individual in India), after the notified date, any notified goods –
(i) unless such goods are accompanied by, -
(a) the voucher referred to in
section 11F or the memorandum referred to in sub-section (2) of section 11G, as
the case may be, or
(b) in the case of a person who has
himself imported any goods, any evidence showing clearance of such goods by the
Customs Authorities; and
(ii) unless
he has taken, before acquiring such goods from a person other than a dealer
having a fixed place of business, such reasonable steps as may be specified by
rules made in this behalf, to ensure that the goods so acquired by him are not
goods which have been illegally imported.
Section 11E. Persons possessing notified goods to
maintain accounts. –
(1) Every person who, on or after the notified date, owns, possesses, controls
or acquires any notified goods shall maintain (in such form and in such manner
as may be specified by rules made in this behalf) a true and complete account
of such goods and shall, as often as he acquires or parts with any notified
goods, make an entry in the said account in relation to such acquisition or
parting with, and shall also state therein the particulars of the person from
whom such goods have been acquired or in whose favour
such goods have been parted with, as the case may be, and such account shall be
kept, along with the goods, at the place of storage of the notified goods to
which such accounts relate :
Provided that it shall not be necessary to maintain separately
accounts in the form and manner specified by rules made in this behalf in the
case of a person who is already maintaining accounts which contain the
particulars specified by the said rules.
(2) Every person who owns, possesses
or controls any notified goods and who uses any such goods for the manufacture
of any other goods, shall maintain (in such form, in such manner and containing
such particulars as may be specified by rules made in this behalf) a true and
complete account of the notified goods so used by him and shall keep such
account at the intimated place.
Section 11F. Sale, etc., of
notified goods to be evidenced by vouchers.
– On and from the notified date, no person shall sell or otherwise transfer any
notified goods, unless every transaction in relation to the sale or transfer of
such goods is evidenced by a voucher in such form and containing such
particulars as may be specified by rules made in this behalf.
Section 11G. Sections 11C, 11E and
11F not to apply to goods in personal use.
– (1) Nothing in sections 11C, 11E and 11F shall apply
to any notified goods which are-
(a) in
personal use of the person by whom they are owned, possessed or controlled, or
(b) kept in
the residential premises of a person for his personal use.
(2) If any person, who is in
possession of any notified goods referred to in sub-section (1), sells, or
otherwise transfers for a valuable consideration, any such goods, he shall
issue to the purchaser or transferee, as the case may be, a memorandum
containing such particulars as may be specified by rules made in this behalf
and no such goods shall be taken from one place to another unless they are
accompanied by the said memorandum.
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