Repealed or not in force · As amended up to 2026-08
32. The provisions of section 198 of the Principal Act shall apply to all proceedings for anything purporting to have been done in pursuance of this Act.
(7) "customs port," "foreign port," "vessel" and "master" have respectively the meanings defined for them in the Principal Act.
(4) "mill" means any building or place where cotton fibre is spun or otherwise converted into yarn, or where yarn is woven or otherwise manufactured, by machinery moved otherwise than by manual labour:
(5) "warehouse" means a place licensed for the storage of goods under this Act, and includes every public or private warehouse duly appointed or licensed under section 15 or 16 of the Principal Act, or under section 2 of the Inland Bonded Warehouses Act, 1887; XXI
(2) "Chief Customs Authority" means, in the Presidency of Fort St. George, and the territories respectively under the administration of the Lieutenant-Governors of Bengal and the North-Western Provinces and the Chief Commissioner of Oudh, the Board of Revenue; in the Presidency of Bombay outside Sind, the Commissioner of Customs; in Sind, the Commissioner; in the Punjab and Burma, the Financial Commissioner; and elsewhere the Local Government or such officer as the Local Government may, by notification in the official Gazette, appoint in this behalf by name or in virtue of his office:
(3) "Collector" means—
(a) at Calcutta, Bombay, Madras, Rangoon and Karachi, the Collector of Customs, and
(b) in any other place, the Collector or Deputy Commissioner of the District or such other officer as the Local Government may appoint in this behalf, and includes
(c) every officer for the time being duly authorised by the Local Government to perform all or any of the duties of a Collector under this Act:
(1) "the Principal Act" means the Sea Customs Will of 1878. Act, 1878:
(6) "yarn" means yarn wholly or partly composed of cotton fibres; and
2. In this Act, unless there be something repugnant in the subject or context,—
Source: India Code