Allied Acts [Border Controlling Agency Function]

Ensuring compliance of Allied Acts [Border Controlling Agency Function]

(Supplement to Chapter 8 – CBEC Customs Manual, 2011)

Import - Prohibited goods - Clearance for home consumption not permissible as per s. 47(1).

    • Allied Acts to be enforced effectively to ensure a level playing field for the indigenous industry and as consumer protection.
    • Wherever any provision of an allied act is contravened, such goods become prohibited goods. Prohibited goods cannot be allowed clearance for home consumption [s.47 (1)]
    • Prohibited goods should be first seized since they are liable for confiscation.[Section 111(d)] 
    • Option is offered to the party to pay fine in lieu of confiscation. Payment of fine will not alter the prohibited nature of the goods.  
    • Commission or omission of the provisions of the law may be permitted to be made good by the party only where the adjudication officer gives the option to pay fine in lieu of confiscation.
    • O-i-O should state "in the event of fine in lieu of confiscation is paid within the time allowed; any request for re-export may be acceded to by the proper offer or any request for clearance for home consumption be acceded to only on being satisfied by the proper officer that the provisions of the law contravened are since complied with.
    • Time allowed to pay the fine should be clearly spelt out in the O-i-O.
    • It should also be clearly stated in the O-i-O that in the event of the party not paying the fine within the time allowed, the goods would automatically stand confiscated to government. 

Though Customs is the border controlling agency, customs officers are not proper officers of the allied acts. No discretion available to relax any provision of an allied Act or Rules or procedures made thereunder.
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