discretion as to

gage.

Collector to have of Bengal.-Provided, however, that it shall and may be lawful passengers' lug- for the Collector of Customs, or other Officer in charge of a Custom House, to pass free of duty, as heretofore, any baggage in actual use, at his discretion, and in case of any person applying to have goods passed as such, the Collector acting under the orders of the Board of Customs, Salt and Opium, shall determine whether they be baggage in actual use, or goods subject to duty, under the rules of this Act.

New duties to

be levied accord

ing rules.

fix

V. And it is hereby enacted, that the Rules and Regulato existing tions now established for the levy of duties of Customs on goods imported into or exported from Calcutta, and other ports of the Presidency of Fort William in Bengal, shall continue to be in force and shall be observed and applied for the levy of the import and export duties imposed by this Act, unless repealed or altered or repugnant to the provisions thereof.

Governor may

vered to the pilot

a manifest.

Penalty for Rs. 1000.

VI. And it is hereby enacted, that it shall be lawful for a place be the Governor of the Presidency of Fort William in Bengal, by yond which an inward vessel shall not pass an order printed in the Calcutta Gazette, to fix a place in any until the master shall have deli- river or port in Bengal or Orissa, beyond which place it shall not be lawful for any inward bound vessel, save and except false manifest, such dhoonies and country craft as are referred to in Section 22 of this Act, to pass until the Master or Commander shall have delivered to the Pilot on board, for the purpose of being forwarded, by the public dawk or otherwise, as may be ordered by the Board of Customs, Salt and Opium, a manifest, made out in the form prescribed by Section 45, Regulation IX. 1810. And it is hereby enacted, that if the Manifest so delivered by the Master and Commander shall not contain a full and true specification of all the goods imported in the vessel, the Master or person in charge thereof, shall be liable to a fine of 1,000 Rs.; and any goods or packages that may be found on board in excess of the Manifest so delivered, or differing in quality or kind, or in marks and numbers, from the specification contained therein, shall be liable to be seized and confiscated, or to be charged with such increased Duties as may be determined by the Board of Customs, Salt and

Opium; and if any inward bound vessel shall remain outside, or below the place so fixed by the Governor of Bengal, the Master or Commander shall, in like manner, deliver to the Pilot, so soon as the vessel shall anchor, a Manifest as above prescribed; and if any vessel entering a port for which there is a Custom House established, shall lie at anchor therein for the space of twenty-four hours, the Master and Commander whereof shall neglect to deliver the said Manifest to the Pilot on board, he shall, for such neglect, be liable to forfeit the sum of 1,000 Rs., and no entry or Port Clearance shall be given for such vessel, until the fine is paid.

Inward bound vessel remaining

below the place

fixed to deliver

manifest on an

choring. Penalty Rs. 1000.

Vessel not to break bulk till Collector shall have given order

cargo.

VII. And it is hereby enacted, that no vessel shall be allowed to break bulk until the manifest described in the preceding section of this Act, and another copy thereof to be for discharge of presented at the time of applying for entry inwards, shall have been received by the Collector of Customs, and order shall have been given by the said Collector for the discharge of the cargo, and the said Collector may further refuse to give such order, if he shall see fit, until any port clearances, cocketts, or other papers known to be granted at the places from which the vessel is stated to have come shall likewise be delivered to him.

VIII. And it is hereby enacted, that it shall be competent to the Collector of Customs at any port of Bengal or Orissa, at his discretion to send one or more officers of Customs on board of any vessel at any time, and the Custom House Officers so sent, shall remain on board of such vessel by day and by night, until the vessel shall leave the port, or until it be otherwise ordered by the Collector of Customs.

Penalty for refusing to receive or to give suitable accommodato Custom House Officer,

IX. And it is hereby enacted, that any master or person in charge of such vessel who shall refuse to receive a Custom House Officer on board when so deputed as above provided, or shall not afford such officer suitable shelter and sleeping Rs. 500 per diem. accommodation while on board, shall be liable to fine, not exceeding the sum of 500 Rupees for each day during which such officer shall not be received and provided with suitable

Collector may

order search by

written warrant, and officer bear

ing it may break open cabins, &c. if not opened on requisition. Con

be confiscated.

shelter and accommodation, which fine shall be adjudged by and at the discretion of the Board of Customs, Salt and Opium at Calcutta, and the vessel by the master or person in charge of which such fine shall have been incurred, shall not be moved until the same shall be paid.

X. And it is hereby enacted, that whenever a Collector of Customs shall see cause to direct that any vessel shall be searched, he shall issue his warrant or written order for the same, addressed to the Custom House Officer on board, or to cealed goods to any other officer under his authority, and upon production of such order, the officer bearing it shall be competent to require any cabins, lockers or bulk-heads to be opened in his presence, and if not opened upon his requisition, to break the same open, and any goods that may be found concealed, and that shall not be duly accounted for to the satisfaction of the Collector of Customs, shall be confiscated; and any master or person in charge of a vessel, who shall resist such officer, or refuse to allow the vessel to be searched when so ordered by the Collector of Customs, shall be liable upon conviction for every such offence, to a fine of 1,000 Rupees, to be adjudged by any Magistrate or Justice of the Peace of the place.

Penalty for resisting, Rs. 1000.

Goods not to be landed or put on

for discharge of cargo be given; and after entry,

to land, except such part as may

be declared for

Export cargo to be laden on board

according to ex

isting rules.

XI. And it is hereby enacted, that no goods shall be allowboard, till order ed to leave any vessel, or to be put on board thereof until entry of the vessel shall have been duly made in the Custom House cargo to be sent of the port, and order shall have been given for discharge of the cargo thereof as above provided, and it shall be the duty re-exportation. of the Custom House Officer on board, and of all officers of Customs, to seize as contraband any goods which shall have been removed or put on board of any vessel in contravention of the above provision, or which any attempt shall have been made to remove from or to put on board of any vessel in contravention of the above provision. And after entry of the vessel at the Custom House in due form, such part of the cargo as may not be intended and declared for re-exportation in the same vessel shall be sent to land. And export cargo shall be laden on board thereof according to the rules and

practice now in force, and if an attempt be made to land or put on board goods or merchandize in contravention thereof, the goods or merchandize shall be liable to seizure and confiscation.

Goods not duly manifested to be

Penalty of 500 Rs. for every mis

sing or deficient

package of un

known value, or duty if the value of the package be known.

twice the amount

XII. Provided, however, and it is hereby enacted, that no goods shall be allowed to leave any vessel under the said seized on board. rules, unless the same be duly manifested, and any goods found on board in excess of the manifest, or not corresponding with the specification and description therein contained, shall be seized by the Custom House Officer on board, in order that they may be dealt with as prescribed in section 6 of this Act; and if goods entered in the manifest shall not be found on board the vessel, or if the quantity found be short, and the deficiency be not duly accounted for, or if goods sent out of the vessel be not landed at the Custom House, or at such other ghaut or place as the Collector of Customs shall have prescribed or permitted, there to be passed in due form, the master or commander shall be liable to a penalty not exceeding 500 Rupees for every missing or deficient package of unknown value, and for twice the amount of duty chargeable on the goods deficient and unaccounted for, if capable of being assessed therewith. Provided, however, that nothing herein contained, shall be construed to prevent the Collector of Cus- tion toms from permitting the master or commander of any vessel, to amend obvious errors or to supply omissions from accident or inadvertence by furnishing an amended or supplemental manifest, but the receiving of such shall always be discretionary.

XIII. And it is hereby enacted, that any Custom House Officer whatsoever who shall demand or accept any gratuity not authorized by any existing Regulation or order of Government in consideration of doing, or of omitting to do, any act in his official capacity, shall forfeit for every such offence, the sum of 500 Rupees; and any person who shall offer a bribe to any Custom House Officer in order to induce such officer to act in a manner inconsistent with his duty, shall forfeit a like sum; and these penalties shall be adjudged on conviction

Collector may of his own discreallow the master to furnish an amended manifest.

before any Magistrate or Justice of the Peace of the town, district, or place where the Custom House may be established by such Magistrate, and in default of payment, any person so convicted shall be committed to the civil jail of the city or district until the fine be paid, or for a period not exceeding six months.

XIV. And it is hereby enacted, that when goods shall be seized as contraband and liable to confiscation, the Collector of Customs shall investigate the case, and, according to his judgment, shall either release the goods or adjudge them to confiscation; and whenever he shall declare goods to be confiscated, he shall report his proceeding for confirmation and final adjudication by the Board of Customs, Salt and Opium. Provided, however, that nothing herein contained shall be construed to prevent the Governor of Bengal from ordering the release of goods seized, or from remitting any penalty whatsoever that may be incurred for contravention of the Customs laws.

XV. And it is hereby further enacted, that twenty days, exclusive of Sundays and holidays, shall be allowed for the discharge of the import cargo of vessels not exceeding six hundred tons burthen; and thirty days, exclusive of Sundays and holidays, for the discharge of the import cargo of vessels exceeding that burthen: and the said periods shall be calculated from the day of the tide waiter or other Custom House Officer first going on board. And if the whole cargo be not discharged by the expiration of the above stated periods respectively, the master or commander shall be charged with the tide waiter's or other officer's wages, and other expenses for any further period that he or they may be detained on board. And if the owners, importers or consignees do not bring their goods to land within the periods above fixed, it shall be the duty of the master or commander so to do. And if any goods remain on board after the time fixed as above for the discharge of the import cargo, the Collector may order the same to be landed and warehoused for the security of the duties chargeable, and