(1)Every boat note shall be issued by the proper officer.(2)(a)Notwithstanding anything contained in sub-regulation (1), where the [Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] is satisfied that it is necessary so to do, he may authorise an exporter or his authorised agent to issue a boat note.(b)Every person who is authorised by the [Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] under Clause (a) to issue boat notes shall maintain a proper account of boat notes issued by him and furnish to the proper officer such information as may be specified by the [Commissioner of Customs] [Substituted by the Finance Act, 1995, (22 of 1995), Section 50, for the words, 'Collector of Customs'.] in this behalf.(3)The boat notes shall be -(a)of such dimension and colour as are indicated in the form appended to these regulations; and(b)maintained in duplicate and machine numbered.
