Repealed or not in force · As amended up to 2026-08
13. Application to yarn so deposited of provisions of Chapter XI of Sea Customs Act.
14. Exemption from assessment of yarn so deposited.
Inspection.
13. All the provisions of Chapter XI of the Principal Act, so far as the same are applicable to imported goods of a similar description, shall apply to all yarn in respect of which an application has been made under section 12.
Exemption from assessment of yarn so deposited.
13. If when any cotton goods are passed by tale or by package any omission or misdescription thereof tending to injure the revenue be discovered.
The person guilty of such omission or misdescription shall be liable to a penalty not exceeding ten times the amount of duty which might have been lost to Government by such omission or misdescription, unless it be proved to the satisfaction of the Collector or other officer that the variance was accidental.
Source: India Code