2. Extent

2. Extent

The Customs Officer shall be entitled to see that the seals impressed by the said officer-in-charge are intact and tally with the specimen of the impression of the seal received by him under sub-rule (3) of rule 6. He shall also be entitled to see that the casks, drums and packages correspond with the description given in Part III of the pass received by him from the said officer-in-charge of the bonded warehouse from which the Indian-made foreign liquor was issued. In case, the seals impressed by the said officer-in charge are found to be tampered with or not tallying with the specimen impression of the seal received by him or if the casks, drums or packages do not correspond with the description given in Part III of the pass or if the consignment appears to be tampered with, the Customs Officer may break open all the casks, drums or packages or such of them as may be necessary in the presence of the transporter or exporter, as the case may be, or his agent and examine and find out the strength and the quantity or the contents of each of the casks, drums or packages so opened.

3. Definitions.

After the consignment of the Indian-made foreign liquor is despatched, the transporter or exporter, as the case may be, or his agent shall obtain from the Customs Officer; Part IV of the pass with the endorsement at the end of the pass duly completed and signed and produce it within thirty days, in the case of transport and within sixty days in the case of export from the date on which it was passed for transport or export, as the case may be, before the Collector of the place in which the bonded warehouse from which the Indian made foreign liquor was removed, is situated and shall take back the import-in-bond pass or the no objection certificate, if any, attached to Part IV. He shall obtain from the Customs Officer, Part III of the pass duly completed and present it to the said officer-in-charge.

9. Calculation of dues.

On receipt of Part III of the pass under rule 8, the said officer-in-charge shall calculate the dues under the transporter's or exporter's bond, after deducting from the short delivery, if any, reported by the Customs Officer, and report to the Collector, the dues so calculated along with Part III of the pass.

10. Importer to apply for import pass

1. On production of Part IV of the pass under sub-rule (3) of rule 8, the Collector shall compare Part IV with Part III of the pass received by him, from the said officer-in-charge under rule 9, and Part I of the pass on the record in his office. If the certificate on the reverse of the Part IV of the pass endorsed by the Customs Officer shows that the consignment has been despatched in full and that no amount is reported to be due by the said officer-in-charge, the Collector ¹shall cancel the bond and inform the transporter or exporter or his agent accordingly.¹

2. In case of any deficiency, the Collector shall, unless the deficiency is satisfactorily explained, verify the dues calculated and reported by the said officer-in-charge under rule 9 and recover the amount due from the transporter or exporter, as the case may be, or his agent; and, on the recovery of the amount, ¹cancel the bond and inform the transporter or exporter or his agent accordingly.¹

11. Issue of pass

1. In the event of the transporter or exporter failing to carry the consignment to the Customs Station specified in the pass or, in the event of a breach by him of any of these rules, the Collector may levy on such consignment, the full duty at the rates in force at the time, the pass was issued or at the time when the shortage, if any, was noticed whichever the Collector decides to levy.

2. Nothing in this rule shall affect any further liability of the transporter or exporter to punishment under any of the provisions of the Act for a breach or these Rules or of the Act.