Section 5

5. Duties of customs shall be levied at the rates respectively prescribed in the second and third schedules hereto annexed on goods passing by land out of or into— (a) Foreign European Settlements situate on the line of coast within the limits of the Presidency of Fort Saint George; (b) any territory declared, under the power next hereinafter conferred, to be foreign territory. of Foreign European Settlements in Presidency of Madras, of foreign territory. Power to declare territory foreign. Subject to the control of the Governor General in Council, the Governor of Fort St. George in Council and the Governor of Bombay in Council may, from time to time, by notification in the local official Gazette, respectively declare that the territory of any Native Chief, situate within, or bordering on, the territories respectively administered by such Governors, but not subject to the jurisdiction of the Courts and Civil authorities of such territories, shall be deemed, for the purposes of this section, to be foreign territory. The Governor General in Council may, from time to time, by notification in the Gazette of India, declare that the territory of any other Native Chief shall be deemed, for the purposes of this section, to be foreign territory. Excise-duty on spirit distilled in British India.