Customs Act, 1962 › Chapter XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores

Section 90. Concessions in respect of imported stores for the Navy

Customs Act, 1962

Bare Act

Stores: Section 90. Concessions in respect of imported stores for the Navy. —

(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.

(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) as they apply to other goods, subject to the modifications that -

(a) for the words "exported to any place outside India" or the word "exported" wherever they occur, the words "taken on board a ship of the Indian Navy" shall be substituted;

(b) or the words "ninety-eight per cent" in sub-section (1) of section 74, the words "the whole" shall be substituted.

(3) The stores referred to in sub-sections (1) and (2) are the following: -

(a) stores for the use of a ship of the Indian Navy;

(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.

Judgments on Section 90

  • Hi-Tech Engineers vs Union Of India (Uoi) — Bombay High Court, 28 Jul 2003. Where duty-free clearance of warehoused goods under Section 90 is obtained by misdeclaration, the clearance becomes an improper removal and, once the assessment is set aside and duty is found payable, Section 72 read…