TMI BlogThis relates to Goods imported (Conditions of transshipment) Regulations, 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... s hereby makes the following regulations, namely :- 1. Short title and commencement. - (1) These regulations may be called the Goods Imported Conditions of Transhipment Regulations, 1995. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "custodian" means a person approved by the Commissioner of Customs for the purposes of section 45 of the Customs Act, 1962 (52 of 1962); (b) "declarant" means - (i) the person incharge of the conveyance in which the goods are imported,or his agent, or (ii) the person authorised to tranship the goods by the exporter of the goods or by an agent acting on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the declarant, the transporter or, as the case may be, the custodian executes a bond in such form with or without surety or security or with both as the Commissioner of Customs may specify for - (i) completion, of the transhipment of the goods imported to the Customs station of destination; or (ii) the transfer of the imported goods to another mode of transport during the course of their transhipment: Provided that if the transhipment to the customs station of destination is by more than one mode of transport, the Commissioner of Customs may accept a single bond for the transhipment by such different modes : Provided further that the transfer from one mode of transport to another of the goods imported during the course of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipment by rail, seal the containers with the Customs Department's seal in the presence of an authorised representative of the declarant, the transporter or, as the case may be, custodian; (b) in the case of transhipment by an aircraft, a vessel or a motor vehicle, place all small packages containing the imported goods in durable bags and seal the bags with the Customs Department's seal in the presence of an authorised representative of the declarant, the transporter or, as the case may be, custodian. (2) The materials and the bags required for sealing the containers or bags under sub-regulation (1) shall be provided by, and at the cost of the declarant or the transporter or, as the case may be, the custodian. - Notification Tax Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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