|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|216. Provisions relating to prescribed forms.|
|Attendance of master before Commissioner.||Provisions relating to all documents.|
|Provisions related to prescribed forms.||216. (1) Where the form of an entry, bond, return, account or other document required or authorized for the purposes of this Act has been prescribed, then all entries, bonds, returns, accounts or other documents shall be in the prescribed form and shall contain all the prescribed particulars.
(2) Where a prescribed form contains, by way of note or otherwise, a clear direction or indication of a requirement as to -
(a) the colour or size of the form;
(b) the number of copies of the form to be tendered (and the word "in duplicate" or similar words shall be sufficient indication of the number required);
(c) the nature or form of the information to be furnished;
(d) any action to be taken by the person concerned, or his agent, in the transaction in which the form is used;
(e) the receipts to be signed by any person in proof of the fact that the goods described in the form have been received for carriage or otherwise.
then the requirements so indicated shall be deemed to have been prescribed.
(3) The proper officer may require copies of a prescribed form in addition to the numbers indicated on that form.