26. Declaration and certificate to be furnished and license to be produced before importing petroleum by land
.-Every person desiring to import petroleum by land shall furnish to the Commissioner of Customs-(a)a declaration in Form I signed by him or his agent;(b)a certificate of storage accommodation in Form II signed by him or his agent; and(c)the license or an authenticated copy of the license held for the importation and storage of such petroleum:Provided that nothing in this rule shall apply to the importation of petroleum exempted under sections 7, 8 and 9 of the Act:Provided further that the furnishing of license under clause (c) shall not be necessary for the importation of petroleum Class C, in bulk, in quantity exempted under section 7 of the Act.
