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Levy of Light-Dues under the Lighthouse Act-1927- Re.

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..... s for the benefit of ships voyaging to or from India or between ports in India, the Central Government shall, subject to the provisions of this Act cause light- dues to be levied and collected in respect of every ship arriving at or departing from any port in the rates prescribed under Section 10 (1) ibid by the Central Government, by notification in the Official Gazette, and shall be paid by the owner or master of the ship on its arrival at, and on its departure from, any port in India under Section 10(2) ibid, Also. if light-dues have been paid in accordance with the provisions of this Act in respect of any ship, no further dues Shall become payable in respect of that ship for a period of thirty days from the dale on which the dues so pai .....

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..... tration Authority or an Administration of a Flag normally excludes the volume of spaces open to weather. 6. In accordance with the Gazette Notification, issued in file F No 11012/1/97 dated 08 09.2000 by the Ministry of Surface Transport (Department of Shipping), Ships engaged in International Trade arriving at or departing from any Indian Port are required 10 pay light-dues @ ₹ 8/- per ton and in terms of Section 10(2) of the Act, the light-dues paid by a ship are valid for 30 days. 7. The owner or master (if the ship are paying light-dues on the Net Tonnage (NT) of the ship, as reflected in the registry of the Ship. It is noticed that Ships carry containers in holds as well as on the deck as there is voluminous traffic of cont .....

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..... III shall be divided by 2.83 for determining tonnage of such spaces. 9. The declaration by the Owner or Master of the Ship or their Agents, in case of General cargo or any other cargo carried as Deck Cargo or Cargo carried in spaces not included in Net Tonnage of the Ship, the volumetric capacity and tonnage or such spaces, shall normally be accepted by the Customs. The Owner or Master of the Ship or their Agents shall provide documents with sufficient information to confirm the admeasurements. If the Owner or Master of the Ship or Agents fails to provide adequate information to the satisfaction or the Proper Officer the services of a Surveyor shall be availed to ascertain the tonnage and the Owner or Master of the Ship shall accept the .....

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..... es, 1987 framed under Section 74(2) of the Merchant Shipping Act, 1958 and declare the same in the Deck Cargo Declaration and pay light dues at the rates specified under the Light House Act, 1927, on the date of her liability to pay light dues, It is a statutory requirement in terms of the Light House Act, 1927 read with the Merchant Shipping Act, 1958 and the Rules framed there under. Further in terms of Section 14 of the Light House Act, 1927 and Section 42 of the Customs Act, 1932, no Port Clearance will be granted until the amount of all light-dues have been paid. (D.K. SRINIVAS) COMMISSIONER OF CUSTOMS - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxm .....

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