CHAPTER IV

TRANSPORT BY SEA

24.        Penalties for carrying excisable goods in certain vessels.

When any excisable goods are carried by sea in any vessel other than a vessel of the burden of three hundred tons and upwards, the owner  and master of such vessel shall each be punishable with imprisonment for a term which may extend to six months, or with fine which may extend  to one thousand rupees, or with both.

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1.   See now the Code of Criminal Procedure, 1973.  (Act 2 of 1974).

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25.        Exceptions.

Nothing in section 24 applies to €“

(a)        any excisable goods covered by a permit granted under rules made under this Act;

(b)        any excisable goods covered by a pass granted by any officer whom the

1[Central Board of Excise and Customs constituted under the Central Boards of Revenue  Act, 1963] appoint in this behalf; (54 of 1963).

(c)        such amount  of excisable goods carried on board any vessel  for

consumption by her crew or by the  passengers  or animals  (if any) on board as the 1[Central Board  of  Excise and  Customs constituted under the Central Boards of  Revenue Act, 1963] may from time to time exempt from the operation of section 24. (54 of 1963).

Power of stoppage, search and arrest

26.        When any officer €“

empowered  by  the 1[Central Board of Excise and  Customs  constituted under

the Central Boards of Revenue Act, 1963], (54 of 1963)  to  act Under  this section has reason to believe, from personal knowledge  or from  information taken down in writing, that any excisable goods  are being  carried, or have within the previous  twenty-four  hours been carried,  in  any vessel so as to render the owner or master  of  such vessel liablto the penalties imposed by section 24, he may  require such vessel to be brought-to and thereupon may €“

(a)        enter and search the vessel;

(b)        require  the  master  of  the  vessel  to  produce  any documents  in his possession relating to the vessel  or  the cargo thereof;

(c)        seize the vessel if the officer has reason to believe it liable to

confiscation under this Act, and cause it to be brought  with its crew and cargo into any port  in  2[India]; and

(d)        where  any  excisable  goods are  found  on  board  the vessel,

search  and arrest without a warrant any  person  on board  the  vessel  whom  he has reason  to  believe  to  be punishable under section 24.

27.        Penalties for resisting officer.

Any master of a vessel refusing or neglecting to bring-to the vessel or to produce his papers when required to do so by an officer acting under section 26, and any person obstructing any such officer in the performance of his duty, may be arrested by such officer without a warrant, and shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both.

Confiscation of vessel and cargo

28.        (1)        Every vessel (including all appurtenances) in which any excisable

goods are carried so as to render the owner or master of such vessel liable to penalties imposed by section 24, the cargo on board such vessel and the excisable goods in respect of  which an offence under this Act has been committed shall be liable to confiscation on the orders of the officer empowered in this behalf by the Central Government.

(2)        Whenever any Customs Officer is satisfied that any article is liableto  confiscation  under this section  he may seize such article, and shall at once report the seizure to his superior  officer for the  information of the officer empowered to order confiscation under sub-section (1) and such officer may, if  satisfied  on  such report or after making such inquiry as he thinks fit, that the article so seized is liable, to confiscation, either declare it to be confiscated, or impose a fine in lieu thereof not exceeding the  value of the article.

29.        Jurisdiction.

Any offence punishable under section 24 or section 27 may be deemed to have been committed within the limits of the jurisdiction of the Magistrate of any place where the offender is found, or to which, if arrested under section 26 or section 27, he may be brought.

30.        Power to exempt from operation of his Chapter.

The Central Government may, by notification in the Official Gazette, exempt the carriage of excisable goods within any local limits or in any class of vessels from the operation of this Chapter, and, by like notification, again subject such carriage to the operation of this Chapter.

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1.   Subs.  by Act 54 of 1963, s. 5, for “Central Board of  Revenue” (w.e.f. 1-1-1964).

2.   Subs. by Act 25 of 1950, s. 11 and Sch.  IV, for the States”.

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CHAPTER V

SPECIAL PROVISIONS RELATING TO SALT

31.        Special and permanent rights of manufacturing salt to be recognised.

The proprietor of a private salt factory who has by virtue of a sanad granted by 1[the Government] or any former Government, a special and permanent right to manufacture salt, or to  excavate or collect natural salt, shall on application made in accordance with the rules  made under this Act be entitled to a licence for  such  purpose and to the annual renewal thereof, unless on a breach of  the provisions of this Act, his licence has been cancelled by an officer duly empowered by the Central Government in this behalf.

32.        Rights of ordinary proprietors of existing salt-works.

Every proprietor of a private salt-work, other than a private salt factory, to which section 31 applies, of which, under the provisions of section 17 of the Bombay  Salt Act, 1890, (Bom. Act 11 of 1890) the proprietor was entitled on application to a licence to manufacture or to excavate or  collect  natural  salt  at such  factory,  shall  continue to  be entitled, on, application made in accordance with the rules made under this  Act,  to a licence for such purpose and to  the  annual  renewal thereof, unless on a breach of the provisions of this Act his  licence has been cancelled by an officer duly empowered by  the Central Government in this behalf:

Provided  that  the Collector of Central Excise may at  any  time withdraw  or withhold a licence from the proprietor of any  such  salt factory, if no salt ‘has been manufactured, excavated or collected  in such  salt factory for the three years ending on the thirtieth day  of June  last  preceding  the date of his order, or,  with  the  previous sanction  of  the 2[Central Board of Excise  and  Customs  constituted under  the Central Boards of Revenue Act, 1963],(54 of 1963)  if  such salt  factory has not produced, on an average, during the  said  three years, at least five thousand maunds. of salt per annum.

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