Section XXI. The Governor in Council may direct that an anchoi~ge toll shall be levied at any port or ports withi

XXI. The Governor in Council may direct that an anchoi~ge toll shall be levied at any port or ports within the Bombay Presidency on all vessels arriving from any other port or ports which may be specified by the said Governor in Council, and such anchorage toll shall be levied at such port or ports on every such vessel on each arrival of such vessel at t?le rates specified in Schedule C. anhexed to this Act: and the said Schedule shall be taken to be part of this Act, XXII. No goods entered in either.of the Schedules of this Act, as liable to duty, shall be exempted horn the payment of such duty or of any part thereof, except undm . . . . `in` . . Counoil, and the Collectot of:..:@.&$&^&&^ , , . . . :?, . , `:a;,*` >..~ , . +ga@$.r ... .eubf.e13;t -.:. `tr,` . :, duty under this Act until such duty shall hsM%@@qid~ly paid. ac~cjgdi~fig `to` the rules herein provided : Provided. always,.::~h&the. Collector `of` Customs, or other officer in charge of a custom. house, may at his discretiioa pass free of duty any passenger's. personal baggage in. actual use, and if any person shall apply to havegoods passed as such baggage, the Collect ~ , acting under the orders of Government, shalldetermine whether they be passenger's personal baggage in actual use, or goods subject to du.9 under the provisions of this. Act. XXIII.[On application by the expoi.ter of any salt that has paid the ] excise duty, as established by law, a certificate shall be granted by the Collectoy of Customs at the place of export, under authority of which certificate the quantity of salt specified therein may be landed at any other port of the said Presidency of Bombay, and passed from such port into c the ACT `No..` I. OF 1852. tlie interior of the country without the levy of any further duty either of excise: or of customS. XXIV. The Governor of Bombay in Council, frdm time to-time by notice in the official Gazette of that Presidency, may fix a value for any article, or number of articles, liable to duty upon their value, and the V Q ~ U ~ so fiked for such articles shall, till altered by a similar notice, be taken to Ij.6 tll~ vdue of such articles for the purpose of levying duty on . . the same. .. . : ; ! ,, . ' p .. : : . . , . . (, % ' , <[. ] . . . , . . . . . . . . . . XXP.: .:-mefi lt&l& $0 duty `fbi` &value has,been,fUced: by $-. . such notice or for which a fixed du.Q has been: declared .by. the 8chdules annexed to this Act, are brought to any custom house in the Bombay , ' ~ ~ ~ & i & f i b , ~ . in. ;a::dainaged . state,. an& such damage is k l a & d 0@~88&-is to $he: assessmen$rof customs o n such goods, the Collector of Custoaas may &ke an abatement:of busto,ms in. prbportion to the darn-age veceivd ; and, in estimating such damage, he shall be guided by such rules as the -, ,Governor of Bombay in 'Oouncil may from time to. time determine and notify; `but` if thep value of the goods bc no.t:dctcriorated more than onefifkh part thereof no abaterr~ent of customs $*a11 b e allowed. . . , ' . , . - : , - . - , `P?` - .: XXVI. When goods liable to cl~lty, for which a value has. not bcon fixed by such a notice as is above directed, or for which a fixed duty `h a` not been declared by the Schedules annexed to this Act, are brought to any custom house in the Presidency of Bombay, for the purpose of being passed for importation or exportation, the duty leviable on such goods &hall, he levied fi,ccording to the market vfillle of R I I C ~ goods, at the place and time of importation or export,ation `as` the case may be. XXVII. No goods shall be allowed to be passed tlr rough the mlfii,~~.oln house until a written application, accordingto a form to be prescribed by the ACT No. I. O F 1852. the '~a&&&&fi of Customs, shall have been made by the owner, consignee, exp-q g-imporbr, or the agent for any of such persons respectively, for permission to pass such goods through the custom house; and such application shall contain a true description of such goods, with the masks, numbers and description of the packages containing the same, and a declaration of their value, and shall set forth the name of the ship in which the goods have been imported, or are to be exported, the name of the iu4tster of Qle said srliip, Ille colors UIILZ~I' w111cllr &he said ship Y ~ S , and the country in which the goods were produced. If any goods shd, be passed through the custom house, or attemppkd to be removed ,the~efrom without such an application in writing as is above described,, *hey shall be liable to be seized and confiscated. X.XVI-11. The m w h t v h for assessment of duties on the goods, indicated in Section XXVI. shall be that declared in the application to be made, as aforesaid ; P ~ r o V i d h ~ * @ h k ~ ~ ~ that, `the` v d y e ~ EM declttred be admitted `by` the Collector 0% ~&he.Gffiqw~~m~in.wtd -ap,paise goods `at.` the custom house; but if the vdue of khe whole &@.any part of the goods. entered in the declaration aforesaid ahall seem .to the Collector to be, ~~ndersta,tR;d in si~ch declaration, he shall have power to take the goods, nr any part thereof as pnrchctsrd for 611e i ~ o v m m e n t $he price so declared ; and whenever the Collector of Cnntoms ~ h 4 1 SO take goods for the Government, payment thereof shall be made to the consignee, iinporter or exporter within one month from the date of the declaration; if the goods be imported goods, the amount of import duty leviable thereon shall be firsd deducted, and if the goods be intended for exportation, the entire value as deelared, sliall be paid without deduction on account of customs dirfy: and tlie Collector shall sell the goods so taken on account of ~overnmeht; and, if they shall realize on sale a sum exceeding all charges incurred on them by Government, a proportion not more than one-half of the excess sliall, at the discretion of the Collector, be payable to 'the officer yu: ACT No. I. OF 18552. I G & officer who reported the undervaluation of the goods, who shall in like lniirlIler be liable tu p q r one-half of the net loss that may accrue on the saJe of the said goods. X I . And whereas under Section XXIV. of this Act, it may be found expedient to fix the dutiable value of certain goods at the rates shewn by their invoice, when it shall appear to the officer of customs appointed to appraise goods at the custom house that any goods are undervalued in an invoice presented for the purpose of assessing customs,. he shall report the same to the Collector of Customs, who. shall call upon the importer or exporter to declare the market value of the goods in question, and if the value so declared shall appear to the Collector insufficient, he may take such goods for Government at the value so declared, andadispose of them as empowered by Section XXVIII. of this Act. . * d I XXX. Upon any goods liable ip d&y that may be passed through the custom house for shipment, .t&e. $pplication for which shall be presented after port-clearance shall have been taken out, double of the prescribed duty shall, in all cases, be ;levied, and if the goods (always excepting treasure and opium) be free,,or have already paid import duty, or have been impoi%ed free under ceztificate, five per cent. upon the market value shall be levied thereon, or if the same be imported goods entitled to drawback, the drawback shiill be forfeited, but no separate duty shall be levied on drawback goods. ., '1; XXXI. When a vessel having cleared out for any port, shall put back from stress of weather, or it shall from any damage, or from other cause be necessary that the cargo of a vessel that has cleared out shall be unshipped or relancled, a customs officer shall be sent to watch the vessel, and take charge of the cargo during such relanding or removal -from on board; and the goods on board guch vessel shall not be allowed to be transhipped - I*- , h , * transhipped or re-exported free of duty by iDeason of the previous settlement of duty at the time of first export unless the goods shall be lodged in such place as shall be allowed by the Collector of Customs, and &all remain while on land or while on board of any other vessd pnder special charge of the officers of customs until the time of re-eqort, and all charges attending such custody shall be borne by the exporter : Provided however, that in all cases of return to port after port-clearance on account of damage or for stress of weather, the owner or master may enter the vessel and land the cargo under the rules for the importation of goods,, and the export duty shall in that case be refunded, and the amount paid. in drawback be reclaimed ; and if goods on account of which drawback has been paid, be not foundeon board the vessel, the master shall be liableto a fine not exceeding the entire value thereof, unless he accounts for them toz%he sakisfaction of the Collector of Customs. XXXII. When goods shall be re-landedtbefore the lading of any. vessel is complete, and before port-clearance has been granted, the duty levied upon such goods shall be iwturned to the exporter, but no refund shall betmade of duty paid on the exporh of any goods after port-clearance shall have been g~anted for the vessel on which the goods are exported,, unless the vessel shall have put back for stress of wda*her or for damage,. and the goods shall have been re-landed under the rule contained in Section XXXI . -. XXXIII. Goods exported in the same vessel on which they were imported, if manifested for re-export, shall not be subject `to` import or export duty; and, if any goods brought to any port in any vessel be transhipped in such port, they shall in all cases be subject to the same duty as if they had been landed'and passed through the custom house for re-exportation in the vessel into which tKey may be transhipped. XXXIV. No D `I` '?-- . .. : . ., ACT No. 711. OF `1852.` XXXIV. No duty of customs which shall have been charged and paid, and of which repayment is claimed in consequence of the same having been abarged or paid under an erroneous of law or fib ather errolt, shall be returned unless su& be returned unless su& returned unless su& clqim ismade within `two` ymrs from the date of such payment. of law or - , fib ather errolt, shall be returned unless su& be returned unless su& returned unless su& clqim ismade within `two` . . XXXY. With the sanction of the Governor of Bombay in Council, aeven-eighths of the customs levied on. imports may be repaid as draw- baok `tbe` re-0xport by sea. of goods which can be identified `to` `&ha` wei%fatctioe `of` the collector :of Customs as having- previously a i d . . customs: &itieil `:an` import at the same pork: Provided that. such re-export be mads years ostha date of irnpo* by tihe custom., house register, &ad &ad the,:dra$back be claimed @ the. time of re-export . ; but no no dprtwback b.6 ; cbkable. unde~. &hi& `&...on` any reiexport. `d` :opium or. salt;. or of? destined for any port in in $he. kmitories sQbjmt to ith'eGok~mm&:.& ith'eGok~mm&:.& .tjh~ mpany, except Aden, and ports in the Straits of Malacca, . .. i + . . .& . ., , , . . . . . be mads register, &ad &ad but no no dprtwback `&Ml` `k;` - \ . destined for any port in in $he. kmitories sQbjmt to ith'eGok~mm&:.& ith'eGok~mm&:.& .tjh~ . .. ed. or fdsified, any invoice, ..entryj cock&, .or ,a$hep &aUIwa8 for `tha` pu;rpoSe of d e a r i , ~ ; or having cust041s duties.a~wg&, goods, shall be lhbble to a fine not exceeding `m e` thousand. `qn,` . . . . or having cust041s duties.a~wg&, having cust041s duties.a~wg&, cust041s duties.a~wg&, . +w. xXXVII. If any certifi'oate, manifest, bill, or other custom house .my person to; whnk they may have been imne.d by se.:a,u~horities, th) ~ollector of Custom, on bei$gsa&led. -.been co.m.rnitted; or was intended,. may gqan+ `a,` d~@i~&$e ofsuch iost-~oc~&ent upon payment of a fee. of not less. than one rupee, n. rupees.; and. . fbther the Collector may authorize any ma&:in my imp.ort or export application ; buk, if such red after such application is entered and recorded in the `a` . . . ] . ACT No. I. O F 1852. t-~e custom house books, then upon payment of a like fee for any doou.ment so entered- XXXVIII The master of eveiy vessel on ai*i*ival at the port of Bombay shall, on being required by any customs officer who may proceed on board, enter in `tt` printed form with which such officer will be furnished, the information therein required, which shall include the vessel's name and the count7 to which she belongs, the name of the captain or sailing master, the port from whence she began 11er voyage, and the date of departure therefrom, also the names of any ports at which she toqched during her voyage, and of any vessels she may have spoken, and a list of her passengers ; and any master of any vessel who shall refuse to' enter such information, or delay to do so for more than two h o k s after delivery to him of the printed form aforesaid, or wilfully make any false statement in filling up the same, shall be' liable to a fine not exceeding five hundred rupees. ' : XXXIX. On the 'arrival of any ship, boat, or- other vessel at the port of Bombay, the master or commander thereof shall, within twelve hours after he shall have anchored, report to the Collector of Customs the quantity of gunpowder which he has on board, and all such gunpo&der in excess of five seers, unless a greater quantity shall be authorized by Government to be retained on board any vessel, shall be delivered by him in charge of such person'as shall be named in an order to be furnished to him for such purpose by a proper oficer of Government, and on his failure to make such report, or deliver such excess, he shall be liable to a fine not exceeding five hundred rupees. XL. When any vessel shall arrive in any port of the Presidency of Bombay, the master shall deliver a certificate of registry of such vessel if registered as a British vessel under Act of Parliament, or if registered under ACT No. 1. OP '1852. under Acb + of + the Government of India No. X. of 1841 or No. XI. of 1850, a certificate of registry as required by such Acts, or if not regjstered. ullder either of the said Acts then the pass or sea letter under which the vessel may have sailed, to the fii.st person duly empowered to receive such certificate of regism 0' pass, who comes on board ; and if no such person comes on board before the anchor is dropped, then such certificate or pass shall be forwarded to the Collector of Customs, or other principal officer of customs on the spot, by the first boat that leaves the vessel after dropping anchor ; and, if the port be up a river, or at a distance from the land first made, no inward-bound vessel, except such country craft as are described in Section LIX. of this Act, shall pass beyond such place in such river or adjoining such port as- shall be from time to time appointed by the Governor of Bombay in Council, by an order published in the Government, *azette of the Presidency, until the master shall have forwarded, in such manner as may be so ordered by the said Governor, a certificate of registry or pass ; and the master of such vessel arriving as aforesaid, shall de? liver in duplicate, at the same time and in like manner as he is hereinbefore directed to deliver a certificate of the registry of the vessel, a true manifest - of the cargo on board ; and if there be no cargo, then a blank manifest made out a-ccording to such form `as` may be prescribed by the Collector of Customs ; and the wilful breach or neglect of any: of the provisions of this Section shall subject the master to a fine not exceeding one thousand rupees. $5 . 1 1 : `3p` XLI. If the manifest so delivered by the maoster shall not contain a full and true specification of all the goods imported in the vessel, the said master shall be liable to a fine not exceeding rupees one thousand, and any goods or packages in excess of the manifest so delivered, or differing in quality or kind, or in marks and numbers, from the specification contained therein, that are found on board, or are found after being fraudulently removed from the vessel, shall be liable to be seized by any officer ACT No. *I. OF `1852.` ,ties not exceeding the value of such goods or packages as may be deterined by the Collector of Customs. XLI `J` If any inward-bound vessel shall remain outside or below the. lace that may be fixed by the Governor in Council for the first delivery, `of` the master shall deliver a manifest as hereinbefore prescribed, ta.tbe first person duly empowered to receive such manifest who comes' `gn` bbard, and the master of any vessel entering a port for which there i s aim@m house established, and being at anchor therein for twenty-fouf -'+,:who shall refuse or neglect to deliver the said manifeat within that fima the manner above prescribed, shall, for suoh refusal or neglect, be to a fine not exceeding rupees ,one thousand ; and no entry or port- deamce shall be given for such vessel until the fine is-paid- . , . ,.,F&III. No vessel shall 'be entitled to inward entry, or be allowed to ired by this Act, shall have been received by the Collector of Customs, nor until orders have been i: given by the said Collector for the discharge of the cargo ; and the said Collector may further refuse to give such order, if he shall see fit, until any portted at the places from which the vessel is stated to have come, shallJikewise be delivered to him, XLIV. No vessel shall be entitled to entry outwards, or to take on board any part of her export cargo, until a written application for such purpose shall have been made by the master of such vessel to the Collector of Customs, nor until an order shall have been given by the said Collector for shipping export cargo, and in the written application to be made as aforesaid, the name, tonnage, and nation of the vessel shall be described, as also the name of the master, and the name or names.6f the place or places for which she is bound. E XLV. If I T ACT No. I. OF 1852. . XLV.[If ][in ][the application prescribed ][by ][the preceding Sectio ] $his Act, a vessel be described to be bound .to any POI$ or ports 'w the territories of the East India Company, then the Collector of Custom or, in his absence, his Deputy or Assistant, may refuse aport-clearance such vessel until the master or commander thereof shall have given a joint bond together with the owner or the consignee of the said vessel, or some other party approved by the Collector of Customs, or, in his absence, by his Deputy or Assistant, by which such parties or one of them shall be bound to produce to the Collecto~ of Cu~toms a certificate from the o&cer in charge of the port to which such vessel is said to be bound, of her amival at such port withih a fair and reasonable .time to be prescribed by the Collector in each case9 -and in failure of producing such certificate, or shoeng sufficient reason for its nolt-production, the parties to the bon& aforesaid shall be jointly and severally bound to .pay a penal sum equal* to double the amount of customs which would have been chargeable on the export cargo of the said vessel had she been declared bound to a port beyond the territories of the East India Company. - XLVI. No goods shall be allowed to leave any vessel or to be put on board thereof; until entry of the vessel shall have been duly made in the custom house of the port, and until order shall have been given fop discharge or shipment of the cargo thereof as above provided, and it shall be the duty of every customs officer to seize as contraband any goods which have been removed from or put on board of any vessel in contravention of the above provision ; and the master of any vessel who shdl permit or neglect to take measures for preventing the landing or shipping of any goods in contravention of the above provisions, shall be liable to a fine not exceeding five hundred rupees.