Custom, Bombay Act 1852, 1 of 1852, (Rep., Act 13 of 1871)

Section XIX. Duties of customs shall be levied upon goocls the produce or manufacture of India exported by sea to

Repealed or not in force · As amended up to 2026-08

XIX. Duties of customs shall be levied upon goocls the produce or manufacture of India exported by sea to any port situated beyond the territories subject to the Government of the East India Company, or to Aden, or to any port in the Straits of Malacca, the Tenasserim Provinces or the Province of Arracan, from any port of the Bombay Presidency, according to the rates specified in Schedule B. annexed to this Act, with the exceptions therein specified; and the said Schedule with the notes attached thereto, shall be taken to be a part of this Act: Provided always, that the ships of any European nation having Pirrnan privileges in the port of Surat, shall not be subject to further duties of import or export than may be prescribed by their Firmans respectively, any thing in the Schedules or in this Act notwithstanding. XX. Spirits exported from any port subject to the Government of the East India Company, and imported at any other port subordinate to tihe Government of Bombay shall be liable on importation to the same rate of h t y as may be fixed on spirit of country manufacture by Schedule A. : annexed to this Act, or by any future enactment Provided always, that if the said spirit be accompanied by a document signed by competent authority, certifying that a duty, whether of customs or otherwise, has been paid on the said spirit to the East India Company, credit shall be allowed for the sum so paid in settling the customs at the port of import; and if such by sea 'Pany, `1` ProI sub- f ing to h the be a : fi :e or I the br to ncep ncy, lvith otes zys, the I 4 such sum equal or exceed the full amount of cust,orns leviable on spirits of country manufacture under Schedule A. aforesaid, or any future enactment, then the spirit on which such duty has been paid shall be admitted to free entry.

Source: India Code