Warehousing Ports Act, 1836, 25 of 1836 (Rep., Act 12 of 1873)

Section XXX. And it is hereby enacted, that whenever any person shall be charged with having committed any act or

Repealed or not in force · As amended up to 2026-08

XXX. And it is hereby enacted, that whenever any person shall be charged with having committed any act or neglect for which he is liable to penalty under this Act, the Collector of Customs at the Port, shall be competent to investigate the case, and to adjudge the penalty or to dismiss the complaint, as to him may seem fit. Provided, however, that if the Collector shall adjudge any penalty to be incurred, such judgment shall not be conclusive until the case shall have been reported to the Board or other superior authority of Customs, and the award shall have been confirmed by that Authority; and it is further enacted, that the Board or other Controlling Authority of Customs shall have the power of mitigating any penalty that may be incurred on account of Warehoused Goods to the extent of reducing the same to a levy of double Duty. Penalties under this Act to be adjudged by the Collector of Customs. A FORM OF APPLICATION FOR THE RECEPTION OF GOODS IMPORTED BY SEA IN WAREHOUSES. To the Collector of Sea Customs at Calcutta. SIR, Please to order the reception into the Government (or Private Warehouse of Mr. A. B. situate at , and Licensed by No. , dated ), of the undermentioned Goods, being of the growth or manufacture of (place to be stated), and arrived from (Port or Place to be mentioned) on the (British or other) Ship , whereof is Commander, the Duty upon which Goods has been adjusted in the manner hereafter specified. | Marks and Number of Packages. | Description of Packages and Goods. | Contents of Goods. | Rate of value of the Goods. | Amount value of the Goods as ascertained and entered on the landing of the same. | Rate of Duty both of Customs and Town Duty. | Date and No. of Importation. | Specification of the particulars of Bonds if the Duty upon the Goods has been Bonded. | | --- | --- | --- | --- | --- | --- | --- | --- | | Total,... | | | | | | | | (Date) (Signed) By the Owner, Agent, or Consignee of Goods. B FORM OF BOND FOR IMPORT DUTY. Know all Men by these Presents, that we now of Calcutta, at Fort William, in the Province of Bengal, in the East Indies, and of the same place, are jointly and severally held, and firmly bound unto the East India Company in the sum of Rs. to be paid to the said East India Company, or their certain Attorney, Agent, Successors or Assigns, for which payment well and truly to be made, we jointly and severally bind ourselves and each of us, and our respective Heirs, Executors, Administrators and Representatives, by these presents; sealed with our respective Seals, dated the day of in the year of Christ and the Said for themselves, and each of them and their respective Heirs and Representatives, covenant and agree, that in case of dispute touching the matter of this Obligation, or the Condition thereof, the same may be heard and determined in the Supreme Court of Judicature at Whereas the above bounden hath (or have) applied to the Collector of Sea Customs of the said East India Company at for, and have obtained permission to, lodge in a certain Public (or Licensed) Godown, for a period of fifteen months, subject to the Rules or Regulations of Government, the following Goods, that is to say, (here a large blank should be left for describing the Goods) being of the growth or manufacture of and imported by Sea, from on board the ship and entered in the Custom House Books, as No. of the Register of Goods imported by Sea. Now the Condition of this Obligation is such, that if the above bounden (the Principal) his or their Heirs, Executors, Administrators, Representatives, or Assigns, shall, in all things, well and truly observe and keep all and singular the Rules prescribed in Act No. XXV of 1836, to be observed and kept by the Owners, Importers or Consignees of Goods bonded and warehoused, and by the persons obtaining permission to bond and warehouse Goods under the provisions thereof. And if the said (the Principal) his (or their if more than one) Heirs, Executors, Administrators, Representatives, or Assigns, do and shall well and truly pay, or cause to be paid to the Collector of Customs for the time being, for the Port of all such Dues, whether of Customs or of Lawful Charges as shall be due, or demandable upon the said Goods, or on account of Penalties incurred in respect to them at or before the expiration of fifteen months from the date of these presents, or before, or at the expiration of such further time, as the Board of Customs shall allow in that behalf, together with interest thereon at the rate of per Cent. per Annum from the date of demand thereof being made by the said Collector of Customs in writing. And further, if the said Goods after being so warehoused, or any part thereof, shall not within the term so fixed, or to be enlarged, be removed from the said Public (or Licensed) Godowns, or in case the said Goods or any part thereof shall be removed from the said Public (or Licensed) Warehouse at any time within the said term either for Importation or for Exportation by Sea, then, and in such case, if the full amount of all such Duties, Charges and Penalties as may be payable or demandable as aforesaid, shall have been first paid and satisfied on the whole quantity of the said Goods;—then this Obligation to be void and of no effect; otherwise, and on breach or failure in the performance of the said several Conditions, or any of them, the same to be in full force and virtue. Sealed and delivered, &c. C C FORM OF APPLICATION TO OBTAIN LICENSE FOR PRIVATE WAREHOUSES. To the Collector of Customs at Calcutta. SIR, Please to submit to the Board of Customs (or other Controlling Authority of Customs) my request to be furnished with a License under Act No. XXV. of 1836 for a Warehouse situate at and about the distance of yards from the Custom House, the dimensions and other particulars of the Godown are stated below, and the same is intended for the reception of all Goods as a general Store House, (or as the case may be) the period of License not to exceed (mention the time for which period). Particulars of Godown. Length, Feet, Inches, } Dry, airy, well flued, and puckah built, can contain with Breadth, ditto ditto, } perfect safety and convenience about tons of Goods. Height, ditto ditto, ... } The same being my own property (or the property of from whom I have engaged the same on a lease of (Signed) (By the Applicant.) D FORM OF APPLICATION FOR REMOVAL OF GOODS FROM WAREHOUSES. To the Collector of Government Customs. SIR, Please to order to be passed from the (Government or Private) Warehouse of Messrs. A. and Co., situate at (and Licensed under Act No. XXV. of 1836 by No. dated ) the undermentioned Goods intended for Exportation by Sea on the British Ship Captain bound to or for internal consumption; or to be consigned to (any Station in the interior as the case may be) the same having been entered in the Books of your Office for the said Warehouse, under No. dated by (me or by Messrs. B. and Co., whose certificate of the transfer of the Goods is herewith annexed.) | Marks and Numbers of Cases. B. & Co. (Name of the Goods.) No. 1 to 4. ☐ x ☑ Sealed. "Warehoused for Exportation." | Four Cases of (name of Goods) ………… 1 Case, Box, Bale, or Parcel, containing (here insert the quantity in each case.) 1 Ditto. ………………………………………… 1 Ditto. ………………………………………… 1 Ditto. ………………………………………… Four (Cases, Boxes, Bales, or Parcels) containing (total contents to be here stated). | | --- | --- | Custom House value of the above, Rupees and please to receive the amount of Duty bonded for the said Goods, by Bond No. dated , allowing Drawback for Exportation on British Bottom (or as the case may be.) (Signed) (Either by the Owner, Agent, or Consignee of the Goods.) E E FORM OF APPLICATION FOR THE REMOVAL OF GOODS, FROM ONE WAREHOUSE TO ANOTHER, DURING THE PERIOD FOR WHICH THE INDULGENCE OF WAREHOUSING MAY HAVE BEEN OBTAINED. To the Collector of Government Customs at Calcutta. SIR, Please to permit the removal of the undermentioned Goods from the (Government or other Licensed) Warehouse, to (the Warehouse into which the removal is intended to be made, must here be distinctly described) for the unexpired period of Warehous- ing due on the Goods, the same having been originally entered by virtue of Act No.

Source: India Code