Customs Act, 1962 Section 95 — Master of a coasting vessel to carry an advice book
Customs Act, 1962 · Master of a coasting vessel to carry an advice book
Plain-English Explanation
Overview
Section 95 of the Customs Act, 1962 mandates that masters of vessels transporting coastal goods must maintain an "advice book." This book serves as an official record of goods loaded at each port along the coastal route and enables Customs officers to monitor coastal trade efficiently. This section helps prevent illegal activities like smuggling under the guise of coastal trade.
Who Does This Apply To?
This section primarily affects:
- Masters of vessels: Those in command of ships carrying coastal goods within India.
- Customs Authorities: Specifically, the proper officer at each port of call for these vessels.
- Vessel Owners/Operators: Because the master has to implement these rules on behalf of the vessel.
How It Works
Section 95 outlines a straightforward process:
- Advice Book Issuance: The Customs authorities provide the master of a vessel carrying coastal goods with an "advice book." This book is an official document.
- Entries at Each Port: At each port of call, the proper officer makes entries in the advice book. These entries detail the goods loaded onto the vessel at that particular port. The officer determines the specific information to record based on their assessment.
- Carriage and Inspection: The master must keep the advice book onboard at all times during the voyage. Upon arrival at each port of call, the master must present the advice book to the proper officer for inspection.
Important Conditions & Exceptions
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Condition 1: The vessel must be engaged in carrying coastal goods. This section doesn't apply to vessels engaged in international trade or vessels not carrying goods at all. Coastal goods are essentially goods transported between ports within India.
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Condition 2: The advice book must be presented to the proper officer at every port of call. Failure to do so could lead to penalties.
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Exception: There are no explicit exceptions mentioned in Section 95 itself. However, practical considerations might arise in situations where a port of call is missed due to unforeseen circumstances (e.g., severe weather). In such cases, the master should document the reason for missing the port in the vessel's log and inform the Customs authorities at the next available port.
Practical Example
Imagine a vessel named "Sagar Tarang" transporting rice from Kochi to Chennai and then to Kolkata.
- At Kochi, the Customs officer issues the master of "Sagar Tarang" an advice book.
- In Kochi, 500 metric tons of rice are loaded. The proper officer in Kochi enters this information in the advice book, including details like the type of rice, quantity, and bill of lading numbers.
- "Sagar Tarang" arrives in Chennai. The master presents the advice book to the proper officer in Chennai.
- In Chennai, another 200 metric tons of wheat are loaded. The Chennai proper officer records this addition in the advice book.
- "Sagar Tarang" then sails to Kolkata, where the advice book is again presented to the proper officer, who reviews all previous entries and may add further details if any unloading happens.
This process enables Customs to track the movement of goods along the Indian coast, helping to prevent illegal diversion or smuggling of these goods.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What is the 'advice book' mentioned in Section 95 of the Customs Act, 1962, and who is required to maintain it?
The 'advice book' is a record provided by Customs authorities to the master of a vessel carrying coastal goods. This book is for recording entries by the proper officer at each port of call, detailing the goods loaded onto the vessel at that port. As per Section 95(1), it is the master of every vessel carrying coastal goods who is responsible for carrying and maintaining the advice book.
What information does the proper officer record in the advice book under Section 95(2) of the Customs Act, 1962?
According to Section 95(2) of the Customs Act, 1962, the proper officer at each port of call makes entries in the advice book that they deem fit, relating to the goods loaded on the vessel at that particular port. These entries generally pertain to the description, quantity, and any relevant details of the coastal goods loaded.
What are the obligations of the master of a coasting vessel regarding the advice book as per Section 95(3) of the Customs Act, 1962?
Section 95(3) mandates that the master of a vessel carrying coastal goods must keep the advice book on board at all times. Upon arrival at each port of call, the master is obligated to present the advice book to the proper officer for inspection.
Is there a penalty for not complying with the requirements of Section 95 regarding the advice book?
While Section 95 itself does not explicitly detail a specific penalty, non-compliance can lead to penalties under other provisions of the Customs Act, 1962, related to the improper movement or handling of coastal goods. The exact penalty would depend on the nature and severity of the infraction, as determined by Customs authorities.
Does Section 95 of the Customs Act, 1962 apply to all vessels, or only those engaged in carrying coastal goods?
Section 95 specifically applies to vessels carrying 'coastal goods.' This means that the requirement to maintain and present an advice book only applies to vessels involved in the transportation of goods between ports within India, not to international voyages or vessels carrying exclusively imported or exported goods.
How do digital systems or electronic record-keeping impact the advice book requirement under Section 95 of the Customs Act, 1962?
While Section 95 refers to a physical 'book,' the Central Board of Indirect Taxes and Customs (CBIC) has been moving towards digitalization. Depending on specific CBIC notifications or circulars, electronic documentation may be acceptable as a substitute, provided it meets the prescribed data standards and accessibility requirements. It is advisable to check the latest guidance for the accepted format for maintaining advice book records.
What constitutes 'coastal goods' and where is it defined within the Customs Act, 1962 or related rules?
'Coastal goods' are defined under Section 2(9) of the Customs Act, 1962 as goods carried in a vessel from one port in India to another. These goods are subject to specific procedures designed to prevent evasion of customs duties on goods meant for domestic consumption. It's important to correctly classify goods as coastal to ensure compliance with Section 95.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Advice book supplied by Customs | Customs authorities must supply the master of every vessel carrying coastal goods with a book called the 'advice book'. |
| Entries made by Proper Officer | The proper officer at each port of call must make entries in the advice book regarding goods loaded onto the vessel at that port. |
| Master to carry advice book | The master of the vessel is required to carry the advice book on board at all times. |
| Delivery of advice book at port | Upon arrival at each port of call, the master must deliver the advice book to the proper officer for inspection. |
Amendment History
No amendment records available for this provision.
Customs Act, 1962 Section 95 — Master of a coasting vessel to carry an advice book