Customs Rules - Notified Goods (Prevention of Illegal Import) Rules 1969.
NOTIFIED GOODS (PREVENTION OF ILLEGAL IMPORT) RULES, 1969
Short title.
Definition.
Particulars, etc. of statements under Section 11C
Particulars, etc. of transport voucher under section 11C
Reasonable steps to be taken under section 11D
Form, etc. of accounts to be maintained under section 11E
Particulars of voucher under section 11F
Particulars of the memorandum under Section 11G
Particulars of notified goods
NOTIFIED GOODS (PREVENTION OF ILLEGAL IMPORT) RULES, 1969
Notification No. 10-Cus., dated 3rd January,1969 as amended by
Notification No.14-Cus., dated 11th January 1969., No.77-Cus., dated 10th
October,1974., No.61-Cus., dated 3rd April 1976; No. 140-Cus; dated 1-7-1977;
No.85-Cus., dated 29-4-1978 and No. 4-Cus., dated 7-1-1985.
In exercise of the powers conferred by sections 11C, 11D, 11E, 11F and 11G of
the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the
following rules, namely:—
- Short title. — These rules may be called the
Notified Goods (Prevention of Illegal Import) Rules, 1969.
- Definition. — In these rules, "section" means a section
of the Customs Act, 1962 (52 of 1962).
- Particulars, etc. of statements under Section 11C. —
- The statement required to be delivered under sub-section (1) or
sub-section (2) of section 11C shall contain the following particulars,
namely :—
- name and full business address of the person required to deliver
the statement;
- situation and description of the premises where the notified
goods are kept or stored;
- particulars of the notified goods as specified in rule 9;
- the date of acquisition of the notified goods and the name and
full address of the person from whom such goods were acquired.
- The statement referred to in sub-rule (1) shall be duly signed by
the person required to deliver it under section 11C and shall be
delivered in duplicate to the proper officer who shall, after recording
acknowledgement thereof on the original copy, return that copy and
retain the duplicate copy.
-
Particulars, etc. of transport voucher under section 11C. —
- The transport voucher required to be prepared under sub-section (6)
of Section 11C shall contain the following particulars, namely:—
- name of the owner of the notified goods;
- name of the notified goods;
- particulars of the notified goods as specified in rule 9;
- location of the premises from where the notified goods are being
taken out;
- location of the premises to which the notified goods are
being taken;
- means of transport;
- where a motor vehicle is used for transport for the notified
goods the registration number of the motor vehicle. (When a bus is
used as a means of transport, it is not necessary to include the
registration number of the bus);
- route to be followed for transport of the notified goods;
- time and date when transport of the notified goods begins;
and
- time and date when the notified goods are likely to reach the
destination.
-
- The transport voucher referred to in sub-rule (1) shall be
prepared in duplicate and both the copies shall be signed by the
person required to prepare the same.
- The original copy of the transport voucher shall accompany the
notified goods during the transport of such goods and the duplicate
copy thereof shall be retained by the person who has prepared the
same.
- All transport vouchers shall have consecutive serial numbers
stamped on them.
- No transport voucher shall be issued except in the order of the
serial number and in respect of the notified goods.
- All transport vouchers shall be kept in the order of their
serial number in the form of a book.
- Reasonable steps to be taken under section 11D. — The
reasonable steps to be taken under section 11D by a person acquiring any
notified goods shall be the following, namely:—
- If the notified goods are to be acquired from a hawker, the person
so acquiring shall satisfy himself that the hawker has entered the
acquisition by him of the notified goods, in the accounts maintained
under sub-section (1) of section 11E and the said accounts have been
certified by a gazetted officer of Customs.
- If the notified goods are in the use of any person, or are kept for
the use of any person, in his residential premises and are to be
acquired by any other person, the person so acquiring shall satisfy
himself (except when he acquires any notified goods which are being used
by any person and the market price of which has depreciated on account
of the use to less than two-thirds of their market price if they are
new) that the seller or transferor, as the case may be, has evidence of
clearance of such goods by the Customs authorities on payment of fine in
lieu of confiscation or has permission from a gazetted officer of
Customs for the sale or transfer of such goods.
-
Form, etc. of accounts to be maintained under section 11E. —
- The accounts required to be maintained under section 11E of the
Customs Act, 1962(52 of 1962), shall contain the following particulars
in respect of each acquisition or disposal (whether by sale or
otherwise) of notified goods, namely :—
- name of the notified goods;
- name and full business address of the person from whom the
notified goods have been acquired or in whose favour the notified
goods have been parted with;
- serial number of the voucher or memorandum accompanying the
notified goods acquired;
- particulars as specified in rule 9; and
- time and date of acquisition, or parting with, of the notified
goods.
- All particulars referred to in sub-rule (1) shall be entered in a
register :
Provided that particulars in respect of each sale or other disposal of
notified goods may be entered in a book of sale or disposal memos, in
duplicate.
- The pages of the register and the book of sale or disposal memos,
shall have consecutive serial numbers stamped thereon and the entries in
respect of each transaction shall he made immediately after the
transaction.
- Particulars of voucher under section 11F. —
- The voucher required as evidence under section 11F shall contain the
following particulars, namely :—
- name and full business address of the person selling or
transferring the notified goods;
- particulars of the notified goods as specified in rule 9;
- name and full address of the person to whom the notified goods
are sold or transferred; and\
- time and date of sale or transfer.
-
- The voucher referred to in sub-rule (1) shall be prepared in
duplicate and both the copies shall be signed by the person required
to prepare the same.
- The original copy of the voucher shall accompany the notified
goods during the transport of such goods and the duplicate copy
thereof shall be retained by the person who has prepared the same.
- All vouchers shall have consecutive serial numbers stamped on
them.
- No voucher shall be issued except in the order of the serial
number and in respect of the notified goods.
- All vouchers shall be kept in the order of their serial number
in the form of a book.
- Particulars of the memorandum under Section 11G.
— The
memorandum required to be issued under section 11G shall contain the
following particulars, namely:—
- particulars of the notified goods as specified in rule 9;
- name and full address of the person to whom the notified goods are
sold or transferred;
- time and date of sale or transfer of the notified goods;
- name, full address and signature of the seller or transferor of the
notified goods; and
- where the market price of the notified goods sold or transferred has
not depreciated on account of use to less than two-thirds of their
market price, if they are new, the particulars of the permission given
by a gazetted officer of Customs authorising the sale or transfer of the
notified goods, or the number and date of the order passed by such
officer evidencing clearance of such goods by the Customs on payment of
fine in lieu of confiscation.
- Particulars of notified goods. —
- The particulars of the notified goods required to be given under
rules 3(l)(c); 4(l)(c); 6(l)(d); 7(l)(b) and 8(a) shall be the
following, namely:—
- the description of the notified goods with such identifying
particulars as are specified in sub-rule (2);
- quantity of the notified goods; and
- market price of the notified goods on the date of acquisition or
sale of such goods.
-
- The identifying particulars referred to in clause (a) of
sub-rule (1) shall be the following, namely:—
- serial number, if any;
- batch number, if any;
- patent number, if any;
- make, if any;
- brand, if any;
- trade mark, if any and
- country of origin, if any.
- In addition to the identifying particulars mentioned in clause
(a), the particulars mentioned against each of the following
articles shall also be given in respect of each such article :—
- watches—gents' or ladies'; hand-winding, automatic, quartz
or electronic;size; shape; with or without centre-second;
calendar or not; rolled-gold, chrome, stainless steel, palladium
or plastic; luminous dial or not; type of numerals on dial;
combination type or not;
- watch movements—model; number; calibre; type—hand-winding or
automatic; calendar or not;
- watch dials—calibre; size;
- watch cases—calibre; size; rolled-gold, chrome, stainless
steel, palladium, or plastic;
- synthetic yam—variety; denier;
- metallised yam—variety; colour; length of yam;\
- fabrics and sarees—variety of yarn; type of fabrics; colour;
- knit-wear—variety of yam; gents', ladies' or children's
size; colour; type;
- fountain pens, ball-point pens—model; colour;
- perfumes—quantity of contents per bottle/vial;
- T.V. Sets—model; colour or black and white; with or without
remote control; screen size; number of channels; combination
type or not;
- electronic calculators—model; with or without printer;
combination type or not;
- Video cassette recorders, video cassette players—model; with
or without remote control; combination type or not;
- Video cassette tapes—model; playing time;
- Zip fasteners,—length; teeth material; colour.