Section 6 in The United Kingdom-India Trade Agreement Rules, 1939
6. Customs House procedure for goods entered for home consumption.
- If the owner of any goods entered for home consumption claims that they are chargeable with a preferential rate of duty, but is unable at the time of entry to satisfy the Customs Collector, that the goods fulfil the conditions, laid down in rule 4 or rule 4 read with rule 5, as the case may be, the Customs Collector -(i)shall levy and collect the duty at the standard rate, and if at any time within a period of six months from the date of payment of duty at the standard rate the receives an application in this behalf from the owner of the goods and is duly satisfied that the goods are entitled to entry at the preferential rate, shall make a refund to the owner of the extra duty levied; or(ii)may, in his discretion, levy and collect the duty provisionally at the preferential rate, subject to the execution by the owner of the goods of a bond in one of the Forms prescribed in the Fourth Schedule binding himself to pay the balance of the duty.
