24. Board to maintain accounts of quotas
Nothing in this Chapter shall apply to tea---
(a)
proved to the satisfaction of the [Commissioner of Customs] to have been imported into India from any port outside India; or
(b)
shipped as stores on board any vessel or aircraft in such quantity as the Customs-Collector considers reasonable having regard to the number of the crew and passengers and length of the voyage on which the vessel or aircraft is about to depart; or
(c)
exported by post in packages [not exceeding five kilograms] in weight; or
(d)
exported with the previous sanction of the Central Government, within the limits prescribed in this behalf, by a Red Cross Society or by any organisation for providing amenities for troops overseas; or
(e)
taken as part of the personal luggage of a passenger.
Amendment notes (2)
- Subs w.e.f. 26-5-1995 . Subs. by Act 22 of 1995, s. 86, for "Customs Collector" (w.e.f. 26-5-1995).
- Subs w.e.f. 1-10-1960 . Subs. by Act 40 of 1960, s. 8, for "not exceeding ten pounds avoirdupois" (w.e.f.1-10-1960).