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68. Application for withholding goods intended to be exported or
imported in violation of intellectual property rights :

(1) If any person is going to export or import any goods in violation of intellectual property rights such as patent, design, trademark, and copy right acquired by any one pursuant to the prevailing laws, the concerned person may submit an application, accompanied by evidence, to the concerned Customs Officer for withholding such export or import.
(2) If an application is made pursuant to Sub-section (1), the concerned Customs Officer shall withhold such goods in the Customs Office and make a request to the concerned body or authority for necessary action in that respect.
(3) Such body or authority shall, upon being requested pursuant to Sub-section (2), take action in that respect and settle the matter in accordance with the prevailing laws and give information thereof to the Customs Office.
(4) If, upon taking action in accordance with the prevailing laws, the body or authority referred to in Sub-section (3), holds that such goods are liable to be forfeited, the Customs Officer shall hand over such goods to such body or authority.

69. Compensation for goods withheld in Customs Office or godown :

(1) The Customs Office or the godown shall so safely keep the goods held in the Customs Office or the godown that no loss or damage is caused to such goods.
(2) If the goods referred to in Sub-section (1) are stolen, lost or otherwise destroyed, damaged or get damaged, except for a wear and tear due to a natural calamity or accident or wear and tear likely to arise normally in the course of holding or lifting goods, the owner of such goods shall be entitled to recover, as prescribed, compensation for such goods from the Customs Office or the body operating the godown. Provided that such owner shall not be entitled to make a claim for compensation unless and until his or her title to such goods is established.

70. Power to review :

(1) The concerned Customs Officer or the employee designated by him or her may review the declaration forms of the goodscleared by the Customs Office no later than four years after the date of clearance of such goods.
(2) If, in making review pursuant to Sub-section (1), it appears that the duty recoverable has been omitted from being recovered, the duty so omitted shall be recovered from the owner of such goods as if it were a governmental due.

71. Reward to person who arrests export or import smuggling or gives clues:

(1) If any employee or person gives clues as to that any one has committed or is going to commit export or import smuggling of any goods or control such goods and hands over them to the Customs Office, reward, as prescribed, shall be provided to such employee or person if such act is proved.
(2) The concerned Customs Office shall provide the reward referred to in Sub-section (1) out of the proceeds of auction of the goods so exported or imported by way of smuggling.
(3) Notwithstanding anything contained in Sub-section (2), if the Government of Nepal makes a decision to provide such goods to any government body for use, such body shall get the value of those goods determined by the prescribed committee and, based on that value, provide the amount of reward referred to in Sub-section (1) to the concerned Customs Office, and the Customs Office shall provide that amount to the concerned person who has given clues and controlled them.
(4) The Customs Office shall keep secret the name, surname and details of any informant who gives clues about any export or import smuggling pursuant to Sub-section (1).
(5) Notwithstanding anything contained in the prevailing Nepal laws, the Customs Office shall not be compelled to provide the name, surname and details of an informant as referred to in this Act to any person or body, except when so asked by a body carrying out investigations under law in the course of such investigations or by a court, and an informant shall not be compelled to appear in any court, body or office by the reason only that the informant has provided clues.
(6) Other provisions relating to taking reports from informants and distribution of rewards shall be as prescribed.

72. Demurrage:

(1) If the owner of goods stored in a customs godown operated by the Customs Office does not get clearance and get delivery of such goods within the prescribed time limit, demurrage shall be charged as prescribed. Provided that no demurrage shall be charged in the case of those goods which could not be cleared by the Customs Officer because of confusion about the valuation, classification of goods or for other reason.
(2) Notwithstanding anything contained in Sub-section (1), if there is a reasonable ground for remitting demurrage
chargeable on any goods because of the occurrence of any special circumstance or condition, the prescribed authority may make full or partial remission, as prescribed.

73. Goods not to be lifted until payment of fine: If, in relation to any goods, a fine or excess duty is imposed or charged on the owner of such goods pursuant to this Act, such owner shall not be entitled to lift such goods from the Customs Office until that fine or excess duty is paid.

74. Payment of omitted amount or fine:

(1) If it is subsequently discovered that any duty, fine or other amount payable by any person to the Customs Office pursuant to this Act or the prevailing laws has been omitted while making valuation or classification of any goods
or because of mathematical error or otherwise, such Customs Office shall immediately recover the amount so omitted from that person.
(2) If the concerned person does not pay the amount referred to in Sub-section (1), that Office shall withhold the transactions of that person and recover that amount by auctioning, or causing to be auctioned, as prescribed, any goods whatsoever which belong to that person and are held in that Office or other Customs Offices.
(3) If the amount of duty or fine referred to in Sub-section (1) cannot be recovered even from the proceeds of auction made or caused to be made pursuant to Sub-section (2), that duty or fine or amount shall be recovered from that person as if it were a governmental due.

75. Refund of customs duty or fine:

(1) If any exporter or importer has paid the customs duty in excess of the duty which is chargeable on exportation or importation under the laws, the concerned Customs Office shall refund, as prescribed such excess customs duty to that exporter or importer.
(2) Notwithstanding anything contained in Sub-section
(1), no customs duty shall be refunded on the following condition:
(a) If no application is submitted to the concerned Customs Office to take refund of such duty within sixty days after the release of goods, or
(b) If the figure claimed for refund is less than five hundred rupees.
(3) If, in making decision on an appeal made under this Act against the duty or fine recovered by the Customs Officer, decision is made to waive all or any of the duty or fine so recovered, the Customs Officer may, notwithstanding anything contained in the prevailing laws, refund such customs duty or fine to the concerned
person only where no further appeal can be made against that order or only after the concerned court decides not to grant permission.

76. Owner of goods or agent to be responsible:

(1) If, in the opening and examination subsequently by the competent authority, within or outside the customs area, of any goods which the Customs Office has already examined under Section 28 or 29 and cleared under Section 23, the goods or units or pieces inside the luggage or packets do not correspond to the bills, invoices, other documents or details submitted by the importer, the owner of such goods or his or her agent shall be responsible therefor.
(2) A person holding any goods shall be responsible for the production of such evidence as is satisfactory to the Customs Officer that the person has imported such goods in accordance with law or has paid the duty chargeable on such goods in accordance with law.

77. Owner of goods to bear expenses: The owner of goods shall at his or her own expense do such acts as carrying the goods, taking the goods to the proper place for their opening or examination, putting the goods on and off a machine, open and set aside the goods and putting marks on the\ containers, boxes, bags, packets, sacks of or containing the goods or similar other packing materials of the goods.

78. Duplicate copies to be provided:

(1) The concerned person who wishes to obtain a duplicate copy of any certificate, bill or other document held in the Customs Office may submit an application, accompanied by the fees as prescribed.
(2) The concerned Customs Officer may inquire into the application made pursuant to Sub-section (1) and issue a duplicate copy of such bill or document.

79. Issuance of certificate of goods imported: If a person who imports goods subjected to sales tax or any other tax in a foreign country submits an application to the concerned Customs Office for a certificate thereon, the Customs Officer may issue the certificate in the form as prescribed to the applicant, by collecting the fees as prescribed from such applicant.

80. Information to be sought:

(1) Any importer may submit an application to the concerned Customs Office and seek information on the bases adopted by that Customs Office in the determination of customs value of the goods imported by the importer.
(2) If an application is submitted pursuant to Sub-section (1), that Office shall provide such information to that importer within seven days.

81. Issuance of summons and action and settlement:

(1) Notwithstanding anything contained in the prevailing laws, in issuing the initial summons in the name of the concerned person in relation to an offense under this Act, the Customs Officer or such other officer employee of the Customs Office as authorized by the Customs Officer shall issue such summons as prescribed.
(2) The summons issued pursuant to Sub-section (1) shall not be extended.
(3) The Customs Officer shall settle the case filed pursuant to this Act normally within three months.
(4) In the event of failure to settle any case within the time referred to in Sub-section (3), information thereof, setting out the reason for such failure, shall be given to the Director General.

82. Mode of issuance of notice: Except where separate provisions are made in this Act and the Rules framed under this Act, the Customs Office shall, while issuing a personal or public notice in the name of a person who has or may have concern with the activities of the Customs Office, issue a notice, as prescribed, by giving a period of
seven days.

83. Delegation of powers:

(1) The Government of Nepal may, by notification in the Nepal Gazette, delegate any or all of the powers conferred to it by this Act or the Rules framed under this Act to the Director General or any other official prescribed in that notification.
(2) The Director General may, as required, delegate some of the powers conferred to him or her by this Act to any sub- ordinate officer employee.

84. Power of Ministry of Finance to designate any official and confer powers to such official: The Ministry of Finance may confer all or any of the powers which the Customs Officer has to exercise under this Act to any official.

85. Powers of Ministry of Finance to designate any official:

(1) If a petition is filed that the Customs Officer alone or in connivance with any other employee, is going to do or is doing or has done any act contrary to this Act or the Rules framed under this Act, the Ministry of Finance may designate another Customs Officer or other official to perform activities pertaining to that function.
(2) The official designated pursuant to Sub-section (1) shall perform such activities in accordance with this Act.

86. To exercise same powers as court has: For the purposes of this Act, the Customs Officer or other employee shall have the same powers as the court of first instance has under the prevailing laws in relation to the summoning of the concerned person, taking his or her deposition, examination of evidence, requiring the submission of documents and the trial of case.

87. Duty to render assistance and help: If, in the course of exercising powers and performing duties under this Act or the Rules framed under this Act, the Customs Officer or other employee asks the police and other governmental employee for any kind of assistance or help, it shall be the duty of such police or employee to render such assistance or help.

88. Other body not to intervene: No authority or body shall, in relation to any goods remaining within the Customs Office for export or import, make any kind of intervention until such goods are cleared by that Office and removed from the customs area.

89. Power to prescribe headings or sub-headings of goods:

(1)If, in determining the customs duty, there is a doubt as to in which heading or sub-heading of the harmonized system do any goods fall, the Customs Officer shall classify such goods in the heading or sub-heading as prescribed by the Director General.
(2) If, prior to the exportation or importation of any goods, any exporter or importer submits an application to the prescribed committee also comprising an expert in the field concerned for the specification of the heading or Sub-heading of commodity classification of such goods, the committee may, also examining a sample of such goods, prescribe the heading or sub-heading of such goods.
(3) The Director General and the committee shall, in prescribing a heading or sub-heading pursuant to Sub-section (1) and sub- section (2), respectively, so prescribe based on the authentic text of the Harmonized system of the World Customs Organization. (4) For the purposes of prescribing the heading or sub-heading of any goods pursuant to Sub-sections (1) and (2), advice of the concerned expert or national or international body may be sought.
(5) The other functions and rules of procedures of the committee referred to in Sub-section (2) shall be as prescribed.

90. Power to issue order: If there arises any difficulty in the course of implementing this Act, the Ministry of Finance may, for the removal of such difficulty, publish a notice in the Nepal Gazette in a manner that such notice is not contrary to this Act.

91. Power to take action: If any person arrests any other person while bringing goods through elsewhere than the customs area by evading the customs duty and produces such other person for action under this Act, the Director General or the official deputed by him or her shall have the power to take action against such person.

92. Power to frame Rules:

(1) The Government of Nepal may frame Rules in order to implement the objectives of this Act.
(2) Without prejudice to the generality of Sub-section (1), the Government of Nepal may frame Rules of Origin in relation to goods to be exported or imported.

93. Power to make directives: The Department may, subject to this Act or the Rules framed under this Act, make directives on the procedures of valuation of goods, examination and clearance of goods and auction of goods by the Customs Office.

94. Repeal and saving:
(1) The Customs Act, 2019 (1962 A.D.) is hereby repealed.
(2) The Customs Department and Customs Offices established under
the Customs Act, 2019 (1962 A.D.) shall be deemed to have been established under this Act.
(3) All acts done and actions taken under the Customs Act, 2019 (1962 A.D.) shall be deemed to have been done and taken under this Act


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