Customs Act, 1962 › Chapter XII — Provisions relating to coastal goods and vessels carrying coastal goods

Section 92. Entry of coastal goods

Customs Act, 1962

Bare Act

Entry of coastal goods. —

(1) The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form.

(2) Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.

Judgments on Section 92

Mafatlal Industries Ltd., Ahmedabad Etc. Etc.. Vs. vs Union Of India Etc. Etc — Supreme Court of India, 19 Dec 1996. A claimant for refund of duty paid under mistake of law who has passed on the burden to the consumer and suffered no loss or injury cannot maintain an action for restitution under Section 72 of the Contract Act, and the…