Section 138: Frustrated cargo how dealt with

138. Frustrated cargo how dealt with.- (1) Where any goods are brought into a customs-station by reason of inadvertence, misdirection or untraceability of the consignee, 7[or where consignee has dishonored his commitments] 6[an officer of Customs not below the rank of Additional Collector of Customs] may, on application by the person-in-charge of the conveyance which brought such goods or of the consignor of such goods and subject to rules, allow 9[change of consignee name for clearance under section 79 or] export of such goods without payment of any duties (whether of import or export) chargeable thereon, provided that such goods have remained and are exported under the custody of an officer of customs. (2) All expenses attending to such custody shall be borne by the applicant. CHAPTER XV SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY POST

Effective date: 1969-03-03

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