Indian Customs - Acts 1962, Chapter- XVII, Miscellaneous
CHAPTER XVII -MISCELLANEOUS
141. Conveyances and goods in a customs area subject to control of officers
of customs
142. Recovery of sums due to Government
143. Power to allow import or export on execution of bonds in certain cases
143A. Duty deferment
144. Power to take samples.
145. Owner, etc., to perform operations incidental to compliance with customs
law
146. Custom House agents to be licensed.
146A. Appearance by authorised representative
147. Liability of principal and agent.
148. Liability of agent appointed by the person in charge of a conveyance
149. Amendment of documents
150. Procedure for sale of goods and application of sale proceeds
151. Certain officers required to assist officers of customs.
151A. Instructions to officers of customs.
152. Delegation of powers.
153. Service of order, decision,
etc.
154. Correction of clerical errors, etc.
154A. Rounding off of duty, etc.
155. Protection of action taken under the Act.
156. General power to make rules.
157. General power to make regulations
158. Provisions with respect to rules and regulations
159. Rules, certain notifications and orders to be laid before Parliament
159A.
160. Repeal and savings. -
161. Removal of difficulties
CHAPTER XVII -MISCELLANEOUS
-
Conveyances and goods in a customs area subject to control of
officers of customs. - All conveyances and goods in a customs area
shall, for the purpose of enforcing the provisions of this Act, be subject
to the control of officers of customs.
- Recovery of sums due to Government. -
- Where any sum payable by any person under this Act including the
amount required to be paid to the credit of the Central Government under
section 28B is not paid, -
- the proper officer may deduct or may require any other officer
of customs to deduct the amount so payable from any money owing to
such person which may be under the control of the proper officer or
such other officer of customs; or
- the Assistant Commissioner of Customs or Deputy Commissioner of
Customs may recover or may require any other officer of customs to
recover the amount so payable by detaining and selling any goods
belonging to such person which are under the control of the
Assistant Commissioner of Customs or Deputy Commissioner of Customs
or such other officer of customs; or
- if the amount cannot be recovered from such person in the manner
provided in clause (a) or clause (b)-
- the Assistant Commissioner of Customs or Deputy Commissioner
of Customs may prepare a certificate signed by him specifying
the amount due from such person and send it to the Collector of
the district in which such person owns any property or resides
or carries on his business and the said Collector on receipt of
such certificate shall proceed to recover from such person the
amount specified thereunder as if it were an arrear of land
revenue; or
- the proper officer may, on an authorisation by a
Commissioner of Customs and in accordance with the rules made in
this behalf, distrain any movable or immovable property
belonging to or under the control of such person, and detain the
same until the amount payable is paid; and in case, any part of
the said amount payable or of the cost of the distress or
keeping of the property, remains unpaid for a period of thirty
days next after any such distress, may cause the said property
to be sold and with the proceeds of such sale, may satisfy the
amount payable and the costs including cost of sale remaining
unpaid and shall render the surplus, if any, to such person.
Provided that where the person (hereinafter referred to as
predecessor), by whom any sum payable under this Act including
the amount required to be paid to the credit of the Central
Government under section 28B is not paid, transfers or otherwise
disposes of his business or trade in whole or in part, or
effects any change in the ownership thereof, in consequence of
which he is succeeded in such business or trade by any other
person, all goods, materials, preparations, plants, machineries,
vessels, utensils, implements and articles in the custody or
possession of the person so succeeding may also be attached and
sold by the proper officer, after obtaining written approval
from the Commissioner of Customs, for the purposes of recovering
the amount so payable by such predecessor at the time of such
transfer or otherwise disposal or change.
- Where the terms of any bond or other instrument executed under this
Act or any rules or regulations made thereunder provide that any amount
due under such instrument may be recovered in the manner laid down in
sub-section (1), the amount may, without prejudice to any other mode of
recovery, be recovered in accordance with the provisions of that
sub-section.
-
Power to allow import or export on execution of bonds in certain
cases. -
- Where this Act or any other law requires anything to be done before
a person can import or export any goods or clear any goods from the
control of officers of customs and the Assistant Commissioner of Customs
or Deputy Commissioner of Customs is satisfied that having regard to the
circumstances of the case, such thing cannot be done before such import,
export or clearance without detriment to that person, the Assistant
Commissioner of Customs or Deputy Commissioner of Customs may,
notwithstanding anything contained in this Act or such other law, grant
leave for such import, export or clearance on the person executing a
bond in such amount, with such surety or security and subject to such
conditions as the Assistant Commissioner of Customs or Deputy
Commissioner of Customs approves, for the doing of that thing within
such time after the import, export or clearance as may be specified in
the bond.
- If the thing is done within the time specified in the bond, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs
shall cancel the bond as discharged in full and shall, on demand,
deliver it, so cancelled, to the person who has executed or who is
entitled to receive it; and in such a case that person shall not be
liable to any penalty provided in this Act or, as the case may be, in
such other law for the contravention of the provisions thereof relating
to the doing of that thing.
- If the thing is not done within the time specified in the bond, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs
shall, without prejudice to any other action that may be taken under
this Act or any other law for the time being in force, be entitled to
proceed upon the bond in accordance with law.
143A. Duty deferment. -
- When any material is imported under an import licence belonging to the
category of Advance Licence granted under the Imports and Exports (Control)
Act, 1947 (18 of 1947), subject to an obligation to export the goods as are
specified in the said Licence within the period specified therein, the
Assistant Commissioner of Customs or Deputy Commissioner of Customs may,
notwithstanding anything contained in this Act, permit clearance of such
material without payment of duty leviable thereon.
- The permission for clearance without payment of duty under sub-section
(1) shall be subject to the following conditions, that is to say -
- the duty payable on the material imported shall be adjusted against
the drawback of duty payable under this Act or under any other law for
the time being in force on the export of goods specified in the said
Advance Licence; and
- where the duty is not so adjusted either for the reason that the
goods are not exported within the period specified in the said Advance
Licence, or within such extended period not exceeding six months as the
Assistant Commissioner of Customs or Deputy Commissioner of Customs may,
on sufficient cause being shown, allow, or for any other sufficient
reason, the importer shall, notwithstanding anything contained in
section 28, be liable to pay the amount of duty not so adjusted together
with simple interest thereon at the rate of twelve per cent per annum
from the date the said permission for clearance is given to the date of
payment.
- While permitting clearance under sub-section (1), the Assistant
Commissioner of Customs or Deputy Commissioner of Customs] may require the
importer to execute a bond with such surety or security as he thinks fit for
complying with the conditions specified in sub-section (2).
- Power to take samples. -
- The proper officer may, on the entry or clearance of any goods or at
any time while such goods are being passed through the customs area,
take samples of such goods in the presence of the owner thereof, for
examination or testing, or for ascertaining the value thereof, or for
any other purposes of this Act.
- After the purpose for which a sample was taken is carried out, such
sample shall, if practicable, be restored to the owner, but if the owner
fails to take delivery of the sample within three months of the date on
which the sample was taken, it may be disposed of in such manner as the
Commissioner of Customs may direct.
- No duty shall be chargeable on any sample of goods taken under this
section which is consumed or destroyed during the course of any test or
examination thereof, if such duty amounts to five rupees or more.
-
Owner, etc., to perform operations incidental to compliance with
customs law. - All operations necessary for making any goods
available for examination by the proper officer or for facilitating such
examination shall be performed by, or at the expense of, the owner, importer
or exporter of the goods, as the case may be.
- Custom House agents to be licensed.
-
- No person shall carry on business as an agent relating to the entry
or departure of a conveyance or the import or export of goods at any
customs-station unless such person holds a licence granted in this
behalf in accordance with the regulations.
- The Board may make regulations for the purpose of carrying out the
provisions of this section and, in particular, such regulations may
provide for -
- the authority by which a licence may be granted under this
section and the period of validity of any such licence;
- the form of the licence and the fees payable therefor;
- the qualifications of persons who may apply for a licence and
the qualifications of persons to be employed by a licensee to assist
him in his work as an agent;
- the restrictions and conditions (including the furnishing of
security by the licensee) subject to which a licence may be granted;
- the circumstances in which a licence may be suspended or
revoked; and
- the appeals, if any, against an order of suspension or
revocation of a licence, and the period within which such appeals
shall be filed.
146A. Appearance by authorised representative.
-
- Any person who is entitled or required to appear before an officer of
customs or the Appellate Tribunal in connection with any proceedings under
this Act, otherwise than when required under section 108 to attend
personally for examination on oath or affirmation, may, subject to the other
provisions of this section, appear by an authorised representative.
- For the purposes of this section, "authorised representative" means a
person authorised by the person referred to in sub-section (1) to appear on
his behalf, being -
- his relative or regular employee; or
- a custom house agent licensed under section 146; or
- any legal practitioner who is entitled to practise in any civil
court in India; or
- any person who has acquired such qualifications as the Central
Government may specify by rules made in this behalf.
- Notwithstanding anything contained in this section, no person who was a
member of the Indian Customs and Central Excise Service - Group A and has
retired or resigned from such Service after having served for not less than
three years in any capacity in that Service shall be entitled to appear as
an authorised representative in any proceedings before an officer of customs
for a period of two years from the date of his retirement or resignation, as
the case may be.
- No person, -
- who has been dismissed or removed from Government service; or
- who is convicted of an offence connected with any proceeding under
this Act, the Central Excises and Salt Act , 1944 (1 of 1944), or the
-[Gold (Control) Act, 1968 (45 of 1968); or
- who has become an insolvent,
shall be qualified to represent any person under sub-section (1), for
all times in the case of a person referred to in clause (a), and for
such time as the Commissioner of Customs or the competent authority
under the Central Excises and Salt Act , 1944, or the Gold (Control)
Act, 1968, as the case maybe, may, by order, determine in the case of a
person referred to in clause (b), and for the period during which the
insolvency continues in the case of a person referred to in clause (c).
- If any person, -
- who is a legal practitioner, is found guilty of misconduct in his
professional capacity by any authority entitled to institute proceedings
against him, an order passed by that authority shall have effect in
relation to his right to appear before an officer of customs or the
Appellate Tribunal as it has in relation to his right to practise as a
legal practitioner;
- who is not a legal practitioner, is found guilty of misconduct in
connection with any proceedings under this Act by such authority as may
be specified by rules made in this behalf, that authority may direct
that he shall thenceforth be disqualified to represent any person under
sub-section (1).
- Any order or direction under clause (b) of sub-section (4) or clause (b)
of sub-section (5) shall be subject to the following conditions, namely :-
- no such order or direction shall be made in respect of any person
unless he has been given a reasonable opportunity of being heard;
- any person against whom any such order or direction is made may,
within one month of the making of the order or direction, appeal to the
Board to have the order or direction cancelled; and
- no such order or direction shall take effect until the expiration of
one month from the making thereof, or, where an appeal has been
preferred, until the disposal of the appeal.
- Liability of principal and agent.
-
- Where this Act requires anything to be done by the owner, importer
or exporter of any goods, it may be done on his behalf by his agent.
- Any such thing done by an agent of the owner, importer or exporter
of any goods shall, unless the contrary is proved, be deemed to have
been done with the knowledge and consent of such owner, importer or
exporter, so that in any proceedings under this Act, the owner, importer
or exporter of the goods shall also be liable as if the thing had been
done by himself.
- When any person is expressly or impliedly authorised by the owner,
importer or exporter of any goods to be his agent in respect of such
goods for all or any of the purposes of this Act, such person shall,
without prejudice to the liability of the owner, importer or exporter,
be deemed to be the owner, importer or exporter of such goods for such
purposes :
Provided that where any duty is not levied or is short-levied or
erroneously refunded on account of any reason other than any wilful act,
negligence or default of the agent, such duty shall not be recovered
from the agent unless in the opinion of Assistant Commissioner of
Customs or Deputy Commissioner of Customs the same cannot be recovered
from the owner, importer or exporter.
-
Liability of agent appointed by the person in charge of a
conveyance. -
- Where this Act requires anything to be done by the person in charge
of a conveyance, it may be done on his behalf by his agent.
- An agent appointed by the person in charge of a conveyance and any
person who represents himself to any officer of customs as an agent of
any such person in charge, and is accepted as such by that officer,
shall be liable for thefulfilment in respect of the matter in question
of all obligations imposed on such person in charge by or under this Act
or any law for the time being in force, and to penalties and
confiscations which may be incurred in respect of that matter.
- Amendment of documents. - Save as otherwise provided in
sections 30 and 41, the proper officer may, in his discretion, authorise any
document, after it has been presented in the custom house to be amended :
Provided that no amendment of a bill of entry or a shipping bill or bill of
export shall be so authorised to be amended after the imported goods have
been cleared for home consumption or deposited in a warehouse, or the export
goods have been exported, except on the basis of documentary evidence which
was in existence at the time the goods were cleared, deposited or exported,
as the case may be.
-
Procedure for sale of goods and application of sale proceeds.
-
- Where any goods not being confiscated goods are to be sold under any
provisions of this Act, they shall, after notice to the owner thereof,
be sold by public auction or by tender or with the consent of the owner
in any other manner.
- The proceeds of any such sale shall be applied -
- firstly to the payment of the expenses of the sale,
- next to the payment of the freight and other charges, if any,
payable in respect of the goods sold, to the carrier, if notice of
such charges has been given to the person having custody of the
goods,
- next to the payment of the duty, if any, on the goods sold,
- next to the payment of the charges in respect of the goods sold
due to the person having the custody of the goods,
- next to the payment of any amount due from the owner of the
goods to the Central Government under the provisions of this Act or
any other law relating to customs,
and the balance, if any, shall be paid to the owner of the goods.
-
Certain officers required to assist officers of customs.
- The following officers are hereby empowered and required to assist
officers of customs in the execution of this Act, namely :-
- officers of the Central Excise Department;
- officers of the Navy;
- officers of Police;
- officers of the Central or State Governments employed at any port or
airport;
- such other officers of the Central or State Governments or a local
authority as are specified by the Central Government in this behalf by
notification in the Official Gazette.
151A. Instructions to officers of customs.
- The Board may, if it considers it necessary or expedient so to do for the
purpose of uniformity in the classification of goods or with respect to the levy
of duty thereon, issue such orders, instructions and directions to officers of
customs as it may deem fit and such officers of customs and all other persons
employed in the execution of this Act shall observe and follow such orders,
instructions and directions of the Board :
Provided that no such orders, instructions or directions shall be issued -
- so as to require any such officer of customs to make a particular
assessment or to dispose of a particular case in a particular manner; or
- so as to interfere with the discretion of the Commissioner of Customs
(Appeals) in the exercise of his appellate functions.
- Delegation of powers. - The Central Government may, by
notification in the Official Gazette, direct that subject to such
conditions, if any, as may be specified in the notification -
- any power exercisable by the Board under this Act shall be
exercisable also by a Chief Commissioner of Customs or a Commissioner of
Customs empowered in this behalf by the Central Government;
- any power exercisable by a Commissioner of Customs under this Act
may be exercisable also by a Joint Commissioner of Customs or an
Assistant Commissioner of Customs or Deputy Commissioner of Customs
empowered in this behalf by the Central Government;
- any power exercisable by a Joint Commissioner of Customs under this
Act may be exercisable also by an Assistant Commissioner of Customs or
Deputy Commissioner of Customs empowered in this behalf by the Central
Government;
- any power exercisable by an Assistant Commissioner of Customs or
Deputy Commissioner of Customs under this Act may be exercisable also by
a Gazetted Officer of Customs empowered in this behalf by the Board.
- Service of order, decision, etc. - Any order or
decision passed or any summons or notice issued under this Act, shall be
served -
- by tendering the order, decision, summons or notice or sending it by
registered post to the person for whom it is intended or to his agent;
or
- if the order, decision, summons or notice cannot be served in the
manner provided in clause (a), by affixing it on the notice board of the
customs house.
- Correction of clerical errors, etc. - Clerical or
arithmetical mistakes in any decision or order passed by the Central
Government, the Board or any officer of customs under this Act, or errors
arising therein from any accidental slip or omission may, at any time, be
corrected by the Central Government, the Board or such officer of customs or
the successor in office of such officer, as the case may be.
154A Rounding off of duty, etc. — The
amount of duty, interest, penalty, fine or any other sum payable, and the amount
of refund, drawback or any other sum due, under the provisions of this Act shall
be rounded off to the nearest rupee and, for this purpose, where such amount
contains a part of a rupee consisting of paise then, if such part is fifty paise
or more, it shall be increased to one rupee and if such part is less than fifty
paise it shall be ignored.
- Protection of action taken under the Act. -
- No suit, prosecution or other legal proceedings shall lie against
the Central Government or any officer of the Government or a local
authority for anything which is done, or intended to be done in good
faith, in pursuance of this Act or the rules or regulations.
- No proceeding other than a suit shall be commenced against the
Central Government or any officer of the Government or a local authority
for anything purporting to be done in pursuance of this Act without
giving the Central Government or such officer a month's previous notice
in writing of the intended proceeding and of the cause thereof, or after
the expiration of three months from the accrual of such cause.
- General power to make rules. -
- Without prejudice to any power to make rules contained elsewhere in
this Act, the Central Government may make rules consistent with this Act
generally to carry out the purposes of this Act.
- In particular and without prejudice to the generality of the
foregoing power, such rules may provide for all or any of the following
matters, namely :-
- the manner of determining the price of imported goods under
sub-section (1A) of section 14;
- the conditions subject to which accessories of, and spare parts
and maintenance and repairing implements for, any article shall be
chargeable at the same rate of duty as that article;
- Omitted
- the detention and confiscation of goods the importation of which
is prohibited and the conditions, if any, to be fulfilled before
such detention and confiscation and the information, notices and
security to be given and the evidence requisite for the purposes of
such detention or confiscation and the mode of verification of such
evidence;
- the reimbursement by an informant to any public officer of all
expenses and damages incurred in respect of any detention of any
goods made on his information and of any proceedings consequent on
such detention;
- the information required in respect of any goods mentioned in a
shipping bill or bill of export which are not exported or which are
exported and are afterwards re-landed;
- the publication, subject to such conditions as may be specified
therein, of names and other particulars of persons who have been
found guilty of contravention of any of the provisions of this Act
or the rules.
- the amount to be paid for compounding under sub-section (3) of
section 137.
- General power to make regulations. -
- Without prejudice to any power to make regulations contained
elsewhere in this Act, the Board may make regulations consistent with
this Act and the rules, generally to carry out the purposes of this Act.
- In particular and without prejudice to the generality of the
foregoing power, such regulations may provide for all or any of the
following matters, namely :-
- the form of a bill of entry, shipping bill, bill of export,
import manifest, import report, export manifest, export report, bill
of transhipment, declaration for transhipment boat note and bill of
coastal goods;
(aa) the form and manner in which an application for refund shall be
made under section 27;
- the conditions subject to which the transhipment of all or any
goods under sub-section (3) of section 54, the transportation of all
or any goods under section 56 and the removal of warehoused goods
from one warehouse to another under section 67, may be allowed
without payment of duty;
- the conditions subject to which any manufacturing process or
other operations may be carried on in a warehouse under section 65.
- Provisions with respect to rules and regulations.
-
- All rules and regulations made under this Act shall be published in
the Official Gazette.
- Any rule or regulation which the Central Government or the Board is
empowered to make under this Act may provide -
- for the levy of fees in respect of applications, amendment of
documents, furnishing of duplicates of documents, issue of
certificates, and supply of statistics, and for rendering of any
services by officers of customs under this Act;
- that any person who contravenes any provision of a rule or
regulation or abets such contravention or any person who fails to
comply with any provision of a rule or regulation with which it was
his duty to comply, shall be liable, -
- in the case of contravention or failure to comply with a
rule, to a penalty which may extend to five hundred rupees;
- in the case of contravention or failure to comply with a
regulation, to a penalty which may extend to two hundred rupees.
-
Rules, certain notifications and orders to be laid before
Parliament. — Every rule or regulation made under this Act, every
notification issued under sections 11,11B, 11H, 11-I, 11K, 11N, 14, 25, 28A,
43, 66, 69, 70, 74, 75, 76, 98, 98A, 101 and 123 and every order made under
sub-section (2) of section 25, other than an order relating to goods of
strategic, secret, individual or personal nature, shall be laid, as soon as
may be after it is made or issued, before each House of Parliament, while it
is in session, for a total period of thirty days which may be comprised in
one session, or in two or more successive sessions, and if, before the
expiry of the session immediately following the session or the successive
sessions aforesaid, both Houses agree in making any modification in the rule
or regulation or notification or order, or both Houses agree that the rule
or regulation should not be made or notification or order should not be
issued or made, the rule or regulation or notification or order shall
thereafter have effect only in such modified form or be of no effect, as the
case may be; so, however, that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that
rule or regulation or notification or order.
159A. Where any rule, regulation,
notification or order made or issued under this Act or any notification or order
issued under such rule or regulation, is amended, repealed, superseded or
rescinded, then, unless a difference intension appears, such amendment, repeal,
supersession, or rescinding shall not-
- revive anything not in force or existing at the time at which the
amendment, repeal, supersession or rescinding takes effect: or
- affect the previous operation of any rule, regulation, notification or
order so amended, repealed, superseded or rescinded or anything duly done or
suffered thereunder: or
- affect any right, privilege, obligation or liability acquired, accrued
or incurred under any rule, regulation, notification or order so amended,
repealed, superseded or rescinded: or
- affect any penalty, forfeiture or punishment incurred in respect of any
offence committed under or in violation of any rule, regulation,
notification or order so amended ,repealed, superseded or rescinded: or
- affect any investigation, legal proceeding or remedy in respect of any
such right, privilege, obligation, liability, penalty, forfeiture or
punishment as aforesaid,
and any such investigation, legal proceeding or remedy may be instituted,
continued or enforced and any such penalty, forfeiture or punishment may be
imposed as if the rule, regulation, notification or order, as the case may
be, had not been amended, repealed, superseded or rescinded.
- Repeal and savings. -
- The enactments specified in the Schedule are hereby repealed to the
extent mentioned in the fourth column thereof.
- In the Indian Tariff Act, 1934 (32 of 1934) -
- for section 2, the following section shall be substituted,
namely :-
"2. Duties specified in the Schedules to be levied.
- The rates at which duties of customs shall be levied under the
Customs Act, 1962, are specified in the First and Second
Schedules.";
- sections 5 and 6 shall stand repealed.
- Notwithstanding the repeal of any enactment by this section, -
- any notification, rule, regulation, order or notice issued or
any appointment or declaration made or any licence, permission or
exemption granted for any assessment made, confiscation adjudged or
any duty levied or any penalty or fine imposed or any forfeiture,
cancellation or discharge of any bond ordered or any other thing
done or any other action taken under any repealed enactment shall,
so far as it is not inconsistent with the provisions of this Act, be
deemed to have been done or taken under the corresponding provision
of this Act;
- any document referring to any enactment hereby repealed shall be
construed as referring to this Act or to the corresponding provision
of this Act.
- This Act shall apply to all goods which are subject to the control
of customs at the commencement of this Act notwithstanding that the
goods were imported before such commencement.
- Where the period prescribed for any application, appeal, revision or
other proceeding under any repealed enactment had expired on or before
the commencement of this Act, nothing in this Act shall be construed as
enabling any such application, appeal or revision to be made or a
proceeding to be instituted under this Act by reason only of the fact
that a longer period therefor is prescribed or provision is made for
extension of time in suitable cases by the appropriate authority.
- The provisions of section 65 shall apply to goods warehoused before
the commencement of this Act if the operations permissible under that
section were carried on after such commencement.
- Any duty or penalty payable under any repealed enactment may be
recovered in a manner provided under this Act but without prejudice to
any action already taken for the recovery of such duty or penalty under
the repealed enactment.
- The mention of particular matters in sub-sections (4), (5), (6) and
(7) shall not be held to prejudice or affect the general application of
section 6 of the General Clauses Act, 1897 (10 of 1897), with regard to
the effect of repeals.
- Nothing in this Act shall affect any law for the time being in force
relating to the constitution and powers of any Port authority in a major
port as defined in the Indian Ports Act, 1908 (15 of 1908).
- Removal of difficulties. - If any difficulty arises in
giving effect to the provisions of this Act, particularly in relation to the
transition from the enactments repealed by this Act to the provisions of
this Act, the Central Government may, by general or special order, do
anything not inconsistent with such provisions which appears to be necessary
or expedient for the purpose of removing the difficulty.
THE SCHEDULE
(See Section 160)
Repeals
| Year |
No. |
Short Title |
Extent Repeal |
| (1) |
(2) |
(3) |
(4) |
| 1878 |
8 |
The Sea Customs Act |
The Whole |
| 1896 |
8 |
The InLand Bonded Warehouses Act |
The Whole |
| 1924 |
19 |
The Land Customs Act |
The Whole |
| 1934 |
22 |
The Aircraft Act |
Section 16 |