Repealed or not in force · As amended up to 2026-08
10. Application of certain sections of Principal Act to assessment and recovery of duty under this Act.
11. Recovery of unpaid duty.
*Warehousing.*
12. Licensing of warehouses for storage of goods and fees for same.
13. Permission to deposit goods in warehouses.
10. Sections 31 to 34, 37, and 39 to 41, all inclusive, of the Principal Act, shall apply to the assessment and recovery of the duties imposed by this Act:
Provided that the rate of duty and the tariff valuation applicable to any goods which have not been warehoused
10 Cotton Duties. [ACT II (Part I.—Excise.—Sections 11-13.)
warehoused as hereinafter provided shall be those in force at the time when the goods were produced, and not when the return was delivered as provided by the said section 37.
Recovery of unpaid duty.
10. If any goods in respect of which a certificate has been obtained under section 18, or any goods on the entry of which for export drawback has been paid, are not duly exported or are unshipped or relanded, at any customs port, not having been duly relanded or discharged under the provisions of the Principal Act.
Source: India Code