27. Permission of the Commissioner of Customs to unload petroleum
.-(1) No petroleum shall be unloaded except with the permission of the Commissioner of Customs.(2)If the Commissioner of Customs, after receiving-(a)the testing officer's report on the petroleum;(b)the certificate in Form II, if required by rule 26; and(c)the license, if required by rule 26, and after making such further inquiries as he deems necessary, is satisfied that the petroleum can be lawfully imported and that there is suitable accommodation for it, he shall permit it to be unloaded.(3)If the Commissioner of Customs is satisfied that any petroleum imported is not intended to be stored in India but is intended to be dispatched immediately after unloading to any place outside India, he may waive the requirements of rules 14 and 26 and by written order permit, subject to such conditions as he may specify, such petroleum to be unloaded for the purpose of immediate dispatch to that place.(4)Nothing in this rule shall affect the power of the Commissioner of Customs to detain petroleum under any other law or rule for the time being in force.
