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Monday, August 13, 2012

Customs officer is a proper officer as per section 2(hh) of THE LIGHTHOUSE ACT, 1927 for collecting" light dues" from ship and vessels.

1.Important laws for light dues ,like proper officer, ascertaining tonnage and recovery of light-dues, expenses and costs under  LIGHTHOUSE ACT 1927 .

 2. Public Notice ,09/2008, by OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT),JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA URAN DIST.RAIGAD, MAHARASHTRA 400 707



(hh) “proper officer”, in relation to any functions to be performed under this Act, means the officer of Customs who is assigned those functions by the Central Board of Excise and Customs constituted under the Central port of Revenue Act, 1953 and includes any person appointed by the Central Government to discharge the functions of a proper officer under this Act;

(hha) “ship” includes a sailing vessel;(As per LIGHTHOUSE ACT 1927)


Receipts for light-dues

11. Light-dues shall be paid to the proper Officer who shall grant to the person paying the same a receipt in writing specifying-

a) that port at which the dues have been paid;
b) the amount of the payment;
c) the date on which the dues became payable; and
d) the name, tonnage and other proper description of the ship in respect of which the payment is made.

Ascertainment of tonnage

12. (1) For the purposes of levy of light-dues, the tonnage of a ship or sailing vessel shall be reckoned as under the Merchant Shipping Act, 1958, for dues payable on a ship’s tonnage including the tonnage of any space added under the said Act to the tonnage of ships by reason of such space being utilised for carrying cargo.

(2) In order to ascertain the tonnage of any ships for the purpose of levying light-dues, the proper Officer may-

(a) If the ship is registered under any law for the time being in force in India or under the law of any country, other than India, being a country the ship of which are recognised or accepted by the Central Government to be of the tonnage denoted in their certificates or registry or other national papers under any order made under nay enactment repealed by Sub-section (1) of Section 461 of the Merchant Shipping Act, 1958, and continued in force under clause (1) of sub-section (3) of that section or under any rule made under clause (b_) of Sub-Section (2) of Section-74 of the said Act (any such ship being hereafter in this section referred to as registered ship), having possession of the ship’s register or other papers denoting her tonnage to produce the same for inspection and, if such owner, master or other person refuses or neglects to produce the register or papers, as the case may be, or otherwise to satisfy the proper officer as to the tonnage of the ship, cause the ship to be measured and the tonnage to be ascertained; or

(b) If the ships is not registered ship and the owner or master fails to satisfy the proper officer as to the true tonnage thereof according to the mode of measurement prescribed by the law for the time being in force for regulating the measurement of registered ships, cause the ship to be measured and the tonnage thereof to be ascertained according to such mode.

(3) If any person refuses or neglects to produce any register or other papers or otherwise to satisfy the Proper Officer as to the true tonnage of any ship when required to do so under this section, such person shall be liable to pay the expenses of the measurement of the ship and of the ascertainment of the tonnage, and, if the ship is a registered ship, shall further, on conviction by a Presidency Magistrate or Magistrate of the First class having jurisdiction in the port where the ship lies or in any port to which she may proceed, be punishable with fine which may extend to one thousand rupees.

Recovery of light-dues, expenses and costs

13. (1) If the owner or master of any ship refuses or neglects to pay to the Proper Officer on neglects to pay to the Proper Officer on demand the amount of any light-dues or expenses payable under this Act in respect of the ships, the Proper Officer may seize the ship and the tackle, apparel and furniture belonging thereto, or any part thereof, and detain the same until the amount of the dues or expenses, together with the cost of the seizure and detention, is paid.

(II) If any part of such dues, expenses or costs remains unpaid after the expiry of five days following the date of the seizure, the Proper Officer may cause the ship or other things seized to be sold, and with the proceeds of the sale may satisfy the dues, expenses or costs remaining unpaid, together with the costs of the sale, and shall repay the surplus, if any, to the person by whom the same were payable.


OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)
JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, TALUKA URAN DIST.RAIGAD, MAHARASHTRA 400 707

F.NO.S/3-GEN-    /07 IMPORT NOTING                                             Date : 16.01.2008

PUBLIC NOTICE NO. 09  /2008

Sub : Levy of Light-dues under the Lighthouse Act-1927

            Attention of Master of Ships, Owners of Ships Ship Agent, Shipping Companies and all concerned is invited towards levy of light-dues applicable under the Light House Act, 1927.
2.         In accordance with the Gazette Notification dated 06.09.2000, issued by the Ministry of Surface Transport (Department of Shipping), Ships engaged in International Trade arriving at or departing from any Indian Port are required to pay light-dues @ Rs. 8/- per ton. Section 13 of the Light House Act, 1927 empowers the Proper Officer of Customs to recover the light-dues. As per Section 10 (2) of the Act, the light-dues paid by a Ship are valid for 30 days. For “Ascertainment of Tonnage” Section 12(1) of the Light House Act, 1927 states that ‘For the purpose of levy of light-dues, the tonnage of a ship or sailing vessel shall be reckoned as under the Merchant Shipping Act, 1958 for dues payable on a ship’s tonnage including the tonnage of any space added under the said Act to the tonnage of ships by reason of such space being utilized for carrying cargo.
3.         As per the prevailing practice, it is noticed that Ship Agents pay light-dues on the NRT (Net Register Tonnage) of the ship. There is voluminous traffic of containers on Ships and it is noticed that Ships carry containers in holds as well as on the deck. In terms of Section 12 (1) of the Light House Act, 1927, Ships that utilize the open space upon deck for carrying containers or any other cargo including the cargo at any other space utilized in addition to NRT shall pay  light-dues for all such spaces utilized for carrying cargo.
4.         In maritime usage Gross Tonnage (also referred to a Gross Register Tonnage-GRT) means the measure of overall size of the Ship and Net Tonnage (also referred to as Net Register Tonnage-NRT) means the volume of the cargo carrying capacity of the Ship. The Gross Tonnage and the Net Tonnage of the Ships assessed in accordance with International convention of Tonnage Measurement of Ships 1969 and entered in the International Tonnage Certificate, 1969 (ITC 69) or the Tonnage Certificate issued by the Registration Authority or an Administration of a Flag normally excludes the volume of spaces open to weather and …
5.         Rule 10 read with Appendix VII of the Merchant Shipping (Tonnage Measurement of Ships)Rules, 1987 framed under Section 74(2) of the Merchant Shipping Act, 1958 deals with ascertained of tonnage in respect of ‘Deck Cargo and Cargo in other spaces’ . Tonnage of such spaces, not included in the computation of Net Tonnage, so utilized for carrying cargo shall be determined and added to the Ships. Net Tonnage for the levy of light-dues. If the volume of such utilized spaces is determined in cubic meters it shall be divided by  2.83 for arriving at the Tonnage figure and in case the volumetric capacity is in cubic feet it shall be divided by 100 to arrive, at the Tonnage figure. A sample calculation of light-dues working is annexed to this Public Notice.
……2…


6.         In case of General cargo or any other cargo carried as Deck Cargo or Cargo carried in spaces not included in NRT of the Ship, the volumetric capacity and tonnage
of such spaces declared by the Owner or Master of the Ship shall normally be accepted by the Customs. For this purpose the Owner or the Master of the Ship shall provide documentation with sufficient information to confirm the admeasurements. If the Owner of Master of the Ship fails to provide adequate information to the satisfaction of the Proper Officer the services of a Surveyor shall be availed to ascertain the tonnage and the ship shall accept  the calculation of the Surveyor (“Surveyor” means a Surveyor appointed under Section 9 of the Merchant Shipping Act, 1958). The expenses incurred on inspection shall be borne by the Ship as per Section 12 (3) of the Light House Act, 1927.
7.         Besides other documents, Deck Cargo declaration is provided along with the “APPLICATION FOR ENTRY INWARD” by the Ship Agents to the Customs Boarding Officer. Hereafter, the Deck Cargo Declaration shall give details of the number of container, sizes, inner volumetric capacity of the containers and computed Tonnage for the purpose of assessment of light-dues. The same applied to the Ships leaving the port. The Ships shall also provide cubic capacity as well as Tonnage of the General Cargo or any other cargo carried as Deck Cargo under the ‘Deck Cargo Declaration’. The Master of the Ship shall also provide information of any additional spaces other than NRT that is utilized for carrying cargo.
8.         The owner or the Master of the Ships shall as well pay the difference in light-dues arising within the period of 30 days on the Ships arrival at or departure from any Port in India by reason of the Ship utilizing excess Tonnage as Deck Cargo and/or utilizing any other space other than NRT for carrying cargo.
9.         The owner, Masters of the Ships and Ship Agents hall therefore, ensure that such Ships which utilize the open spaces on the upper deck for carrying containerized cargo or any other cargo or utilize the open spaces, which are not included in the NRT are liable to pay light-dues for such volume of space in addition to the light-dues they have been hitherto paying only against the NRT of the Ship. It is a statutory requirement in terms of the Light House Act, 1927 read with the Merchant Shipping Act, 1958 and the Rules framed thereunder. In terms of Section 14 of the Light House Act, 1927 and Section 42 of the Customs Act, 1962, no port Clearance will be granted until the amount of all light-dues have been paid.
                                               
                                                                                                sd/-16.01.2008
(SANJEEV BEHARI)
COMMISSIONER OF CUSTOMS (IMPORT),
JNCH/SHEVA
Copy to :
  1. Director General of Light Houses and Light Ships, Noida
  2. Director General of Shipping, Mumbai
  3. President, MANSA (Mumbai and Nhava Sheva Ship Agent Association)
  4. DC/EDI : to place the Public Notice on Website
  5. Notice Board
  6. Office Copy
                                                          ADDENDUM TO PUBLIC NOTICE NO.09/2008 dated 17.01.2008





rectenna ,which convert microwave energy into dc, may be classified under customs tariff heading 85437099 ,total duty @ 25.852%


 ( Source :ssi.org)
rectenna is a rectifying antenna, a special type of antenna that is used to convert microwave energy into direct current electricity. They are used in wireless power transmission systems that transmit power by radio waves. A simple rectenna element consists of a dipole antenna with a diode connected across the dipole elements. The diode rectifies the AC current induced in the antenna by the microwaves, to produce DC power, which powers a load connected across the diode. Schottky diodes are usually used because they have the lowest voltage drop and highest speed and therefore have the lowest power losses due to conduction and switching. Large rectennas consist of an array of many such dipole elements.
( Source:http://en.wikipedia.org/wiki/Rectenna)


 Customs duty under CTH 85437099,for  rectenna ,is @ BCD 7.5%+ CVD12%+ EDU.CESS 3%+ SAD 4%, which comes out total duty @ 25.852%.you can find duty and import licence condition at Global Tax Guru

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