chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Customs Tariff Act, 2024

46. To be produced before Customs Officer: (1) If a person who is to be searched pursuant to Section 45 requests that his search be conducted in the presence of the Customs Officer, the concerned employee shall immediately produce him before the Customs Officer.

(2) If, upon seeing reasonable grounds for the search of a person produced pursuant to sub-section (1), the Customs Officer shall either conduct the search himself or cause an employee subordinate to him to conduct the search in his presence. 47. Deemed smuggling (export or import): (1) If, upon conducting a search pursuant to this Chapter, goods liable to duty or goods required to be declared and exported or imported pursuant to this Act or the prevailing law relating to customs duty are seized, the Customs Officer shall order the concerned person to present evidence of customs clearance of such goods.

(2) If the person fails to present evidence of clearance of the goods as ordered by the Customs Officer pursuant to sub-section (1), he shall be deemed to have smuggled (exported or imported) such goods. 48. Power to arrest person involved in offense: (1) If, upon conducting a search pursuant to this Chapter, any person appears to have committed an offense under this Act, the Customs Officer shall submit an application to the judicial officer for permission to arrest such person, along with details disclosing his identity.

(2) If, from the application pursuant to sub-section (1), reasonable grounds for arresting such person are found, the judicial officer may grant permission to issue an arrest warrant in his name.

(3) Notwithstanding anything contained elsewhere in this Section, if a person who is required to be arrested under this Act is not arrested immediately, and if there is a possibility that such person will abscond, escape, or destroy evidence or proof, or if a person absconding in connection with an offense is found, the Customs Officer or an employee deployed by him may arrest such person from any place at any time by issuing an urgent arrest warrant.

(4) A person arrested pursuant to sub-section (2) or (3) shall be produced before the judicial officer within twenty-four hours, excluding the travel time, after the arrest. 49. Power to arrest absconding persons: If a person who commits an act deemed to be an offense under this Act cannot be arrested at the time of committing the offense, or if he absconds even after being arrested, the Customs Officer, Investigation Officer, or other employee deployed by him may arrest him at any time. 50.
Customs Tariff Act, 2024

50. Power to take goods into custody: (1) If goods liable to confiscation pursuant to this Act or the prevailing law relating to customs duty are seen or discovered, the Customs Officer, or an employee deployed by him, or a police officer deployed for security at customs may take such goods into custody at any place and at any time.

(2) A person taking goods into custody pursuant to sub-section (1) shall, within three days of taking the goods into custody, give a receipt to the owner of the concerned goods, including the reason for taking such goods into custody and the details of the goods taken into custody. 51. Goods to be submitted: (1) An employee of the office or other body shall, as soon as possible, submit the goods taken into custody pursuant to this Act and a copy of the details thereof to the Customs Officer.

(2) After the goods are deposited pursuant to sub-section (1), the Customs Officer shall inquire whether such goods are required to be taken into custody pursuant to this Act or not. If, upon such inquiry, it appears that the goods were taken into custody without cause or need not have been taken into custody, he shall immediately return such goods to their owner.

(3) If, upon inquiry pursuant to sub-section (2), the Customs Officer finds that the goods are liable to confiscation, he may have an investigation conducted by an Investigation Officer in respect of such goods. 52. Confiscation of goods: (1) Goods not declared within the period pursuant to sub-section (14) of Section 20, or goods not cleared and taken out of the customs area or customs warehouse within the specified period, shall be confiscated by the Customs Officer.

(2) Before confiscation pursuant to sub-section (1), the concerned office shall give fifteen days' notice to the owner of such goods to take delivery of such goods.

(3) If, within the period of the notice given pursuant to sub-section (2), the owner of the goods applies to take delivery and the reason appears reasonable, the Customs Officer may clear such goods within the period of public notice. 53. Other goods to be confiscated: If a decision is made to confiscate any goods pursuant to this Act or the prevailing law relating to customs duty, the parcels or packages used to pack such goods shall also be confiscated. Provided that, on the basis that such goods were used for transport, any aircraft, watercraft, railway, container, motor vehicle, truck, tractor, bus, or other vehicle or means of transport, or a trailer attached thereto, shall not be confiscated. 54.
Customs Tariff Act, 2024

Provided that, on the basis that such goods were used for transport, any aircraft, watercraft, railway, container, motor vehicle, truck, tractor, bus, or other vehicle or means of transport, or a trailer attached thereto, shall not be confiscated. 54. Notice of confiscation to be given: If any goods are confiscated pursuant to this Act or the prevailing law relating to customs duty, the Customs Officer shall, by a swift means, inform the owner of such goods thereof. 55. Goods to become the property of the Government of Nepal: Goods which an importer abandons at the office without taking delivery, to become the property of the Government of Nepal pursuant to the prevailing law relating to customs duty, and goods confiscated under this Act, shall become the property of the Government of Nepal. 56. Power to set up barriers in customs area: (1) To control and regulate the smuggling (export or import) of goods or the evasion of duty through public roads or places of passage within the customs area, the Customs Officer may set up barriers on such roads or places as necessary. Explanation: For the purpose of this Section, "barrier" means a physical object or structure for controlling passage, such as a gate, door, or barrier, placed at a location where passengers or vehicles pass through the customs area, for the control and regulation of passengers or vehicles.

(2) Upon reaching near a barrier set up pursuant to sub-section (1), the driver of any vehicle shall stop his vehicle and obtain permission from a customs employee to proceed beyond the barrier.

(3) If any vehicle is damaged or the driver or other person in such vehicle is injured due to a barrier set up pursuant to sub-section (1), the Customs Officer or other customs employee shall not be liable. Chapter-7
Customs Warehouse

57.
Customs Tariff Act, 2024

Chapter-7
Customs Warehouse

57. Establishment and operation of customs warehouse: (1) The Department may construct and operate a customs warehouse within the premises of an office, any location, or the customs area, for the safe storage of goods to be exported or imported until they are cleared.

(2) If any person wishes to construct and operate a customs warehouse within the premises of an office, location, or customs area, or to operate a warehouse established under government ownership, he shall obtain approval from the Department.

(3) The Director General may specify that certain types of goods may only be kept in a particular customs warehouse.

(4) Any person, having obtained a license pursuant to the prevailing law to operate a private warehouse at any location in Nepal, must obtain the approval of the Director General to store or safely keep imported or exported goods in such warehouse until they are cleared.

(5) Except for a customs warehouse operated by the office itself, the license of a customs warehouse operated by another person must be renewed pursuant to the prevailing law.

(6) The Director General may specify the period for storing goods in a customs warehouse and other conditions.

(7) If, while operating a customs warehouse, the conditions specified by the Director General pursuant to this Section are not complied with, the Director General may, at any time, cancel the approval given pursuant to sub-section (4) and send a written communication to the concerned body for revocation of the license of such warehouse.

(8) The Customs Officer or any customs employee deployed by him may, at any time, enter the customs warehouse, inspect goods, open and examine each item, conduct random checks, or collect samples of goods.

(9) No person other than the Director General or the Customs Officer shall have the right to enter a customs warehouse, inspect goods, or collect samples of goods without the permission of the Director General or the Customs Officer. 58. Power to transfer goods in customs warehouse: (1) If the owner of any goods wishes to transfer goods stored in one customs warehouse to another customs warehouse, he may submit an application to the Customs Officer.

(2) If the contents of the application received pursuant to sub-section (1) appear reasonable, the Customs Officer may grant permission to transfer the goods.

(3) If, while transferring goods with permission pursuant to sub-section (2), the owner of the goods diverts the imported goods, he shall be deemed to have smuggled (imported) such goods. 59.
Customs Tariff Act, 2024

59. Goods in customs warehouse to remain under office control: (1) Goods placed for export or import in a customs warehouse operated pursuant to sub-section (1), (2), or (5) of Section 57 shall remain under the control of the concerned office until they are cleared.

(2) Goods in a customs warehouse may be taken out of the customs area only in the following conditions:-
(a) After declaration at the office has been made and the entire duty, penalty, interest, customs warehouse rent, and other amounts payable on such goods pursuant to this Act or the prevailing law relating to customs duty have been paid, and
(b) After clearance by the Customs Officer. 60. Compensation for goods in customs warehouse: (1) The operator of a customs warehouse shall keep the goods in the customs warehouse safely without causing damage.

(2) If goods kept in a customs warehouse are stolen, lost, destroyed due to disaster or accident, or damaged or destroyed for any reason other than normal breakage that may occur naturally during storage or removal, or are handed over to unauthorized persons due to negligence or intentionally, the owner of the goods shall be entitled to claim compensation for such goods from the customs warehouse operator pursuant to the prevailing law.

(3) If goods in a customs warehouse are stolen, lost, caught fire, or damaged or harmed in any other way due to the negligence of the customs warehouse operator, the Customs Officer shall recover double the duty leviable on such goods from the customs warehouse operator. 61. License to operate a bonded warehouse: (1) If any industry, having imported raw materials and auxiliary raw materials and storing them in a licensed bonded warehouse, wishes to obtain a license to operate a bonded warehouse for producing, processing, or manufacturing finished goods from such raw materials and exporting them abroad or selling them within the country for convertible foreign currency, it may submit an application to the Director General.

(2) If the contents of the application received pursuant to sub-section (1) appear reasonable, the Director General may grant a license to such industry to operate a bonded warehouse. 62. Power to suspend or revoke license: If a person who has obtained a license to operate a bonded warehouse fails to comply with any of the following conditions, the Director General may suspend or revoke such license:-
(a) If an export-oriented industry declares finished goods as raw materials,
(b) If the facility obtained for the bonded warehouse is misused,
(c) If the conditions mentioned in the license are not complied with. 63.
Customs Tariff Act, 2024

63. License to operate a duty-free shop: (1) The Director General may grant a license to any person to operate a duty-free shop for the purpose of selling specified goods to bodies, officials, or persons entitled to diplomatic privilege or duty concession. Explanation: For the purpose of this Section,-
(a) "Duty-free shop" means a shop operated at any location upon obtaining a license from the Director General to import and store goods under bank guarantee pursuant to the prevailing law relating to customs duty and to sell such goods after granting exemption from tax leviable under this Act and prevailing law.
(b) "Diplomatic privilege" means the facility or concession allowing the export or import of any goods without examination or duty, keeping only a record, as per the provisions of a treaty or agreement to which Nepal is a party.
(c) "Duty concession" means the facility allowing the export or import of any goods without charging duty, with or without examination, keeping only a record, pursuant to the prevailing law.

(2) When granting a license to operate a duty-free shop pursuant to sub-section (1), the number and area shall be determined based on a needs analysis, and a minimum fee shall be specified, and it shall be granted through sealed tenders based on competition at that fee.

(3) If a person who has obtained a license pursuant to sub-section (1) sells goods imported for the duty-free shop to a person other than those mentioned in sub-section (1), or if the stock is not found to match the sales, the Director General may recover the duty leviable on such goods and a penalty equal to double thereof from him, and may revoke such license. Chapter-8

Internal Transport of Goods and International Transit

64. Facility for internal transport of goods may be granted: If goods arriving at one office are desired to be cleared not at that office but at another office, the facility of internal transport to take such goods to another office may be granted. 65.
Customs Tariff Act, 2024

Facility for internal transport of goods may be granted: If goods arriving at one office are desired to be cleared not at that office but at another office, the facility of internal transport to take such goods to another office may be granted. 65. Provisions regarding international transit: (1) For the purpose of taking any goods through the territory of Nepal to another country, the Government of Nepal may, by publishing a notice in the Nepal Gazette, grant international transit permission to a country, subject to conditions.

(2) No duty shall be leviable on goods imported into Nepal for international transit pursuant to sub-section (1).

(3) Regarding the office of entry, permissible route, and office of exit for goods in international transit, if specified in a bilateral or multilateral treaty, it shall be as per that; if not specified, it shall be as specified by the Government of Nepal by publishing a notice in the Nepal Gazette.

(4) The procedures to be followed, conditions to be complied with, security measures to be adopted, and fees and charges to be taken for any service provided in respect of goods imported into Nepal for transit shall be as specified by the Government of Nepal by publishing a notice in the Nepal Gazette. Chapter-9

Express Clearance and Export or Import by Post

66. Facility for express clearance may be granted: (1) The Ministry may grant the facility of express clearance for goods exported or imported by air by a courier or express service company operated by the private sector.

(2) The procedure to be adopted when granting the facility of express clearance pursuant to sub-section (1), the conditions and restrictions to be complied with by the exporter or importer, and the date on which such facility shall come into effect shall be as specified by the Ministry by publishing a notice in the Nepal Gazette.

(3) The Government of Nepal may grant duty exemption on goods exported or imported by air by a courier or express service company operated by the private sector. 67. Goods exported or imported through post to be deposited before Customs Officer: (1) If any goods arrive by parcel in the name of any person through the post, the concerned post office shall notify the person to receive the parcel and shall submit such parcel before the Customs Officer of the nearest office for clearance.
Customs Tariff Act, 2024

The post office shall hand over the parcel to the concerned person only after it has been cleared by the Customs Officer.

(2) If any person brings a parcel of goods for export through the post, the concerned post office shall accept and dispatch such parcel only after getting it cleared by the Customs Officer of the nearest office.

(3) Notwithstanding anything contained in sub-sections (1) and (2), the Ministry may make necessary arrangements so that goods exported or imported through the post are not required to be produced before the Customs Officer. Chapter-10

Advance Ruling

68. Power to issue advance ruling: (1) If an importer submits an application to the Director General for an advance ruling regarding the classification or origin of goods he intends to import, the Director General may issue an advance ruling.

(2) If it is deemed necessary to seek advice regarding the classification or origin of such goods before issuing an advance ruling pursuant to sub-section (1), the Director General may constitute an advisory committee.

(3) The Director General may, regarding the goods for which an advance ruling is sought, obtain a report after laboratory testing, or obtain the opinion of an expert in the relevant subject, any government body, or the World Customs Organization.

(4) When issuing an advance ruling pursuant to sub-section (1), regarding the classification of goods, it shall be issued in accordance with Section 36, and regarding the origin of goods, it shall be issued in a manner not inconsistent with a regional or bilateral treaty or agreement to which Nepal is a party.

(5) Notwithstanding anything contained elsewhere in this Section, an advance ruling regarding the origin of goods shall not be issued in respect of goods other than those for which the customs duty rate varies based on the country of origin according to a regional or bilateral treaty or agreement to which Nepal is a party. Chapter-11

Offense and Penalty Provisions

69.
Customs Tariff Act, 2024

Chapter-11

Offense and Penalty Provisions

69. Deemed to have committed an offense: If any person does or causes to do any of the following acts, he shall be deemed to have committed an offense under this Act:-
(a) If he exports or imports, or attempts to export or import, from a place or route other than the customs area or route specified pursuant to Section 6, or if he smuggles (exports or imports) any goods or attempts to do so,
(b) If he fails to give details of goods pursuant to Section 17,
(c) If he fails to have a vehicle examined pursuant to Section 18,
(d) If he transports goods on which duty has not been paid or which have not been cleared from customs pursuant to Section 19,
(e) If any person other than an authorized officer pursuant to Section 29 opens, looks at, or examines goods that have been cleared from the office and sealed, or the means of transport carrying such goods,
(f) If he fails to use the red channel pursuant to sub-section (6) of Section 41,
(g) If he fails to allow search of a house, building, shop, warehouse or place pursuant to Section 42,
(h) If the captain or crew member of an aircraft fails to allow entry into the aircraft or search or examination of goods, or obstructs or

(6) A person committing an offense pursuant to clause (ta) of Section 69 shall be subject to confiscation of such goods and a fine of two hundred percent of the duty leviable on such goods. In the case of fraud or forgery, the Customs Officer shall send a written communication to the concerned body or official for action in accordance with the prevailing law.

(7) A person committing an offense pursuant to clause (tha) of Section 69 shall be liable to a fine of up to fifty thousand rupees and imprisonment for up to one year. In the case of forgery of government documents, the Customs Officer shall send a written communication to the concerned body or official for action in accordance with the prevailing law.

(8) A person committing an offense pursuant to clause (da) of Section 69 shall be liable to imprisonment for up to one year and a fine of up to five hundred thousand rupees. If it is found that duty has been reduced, evaded, or any liability has been diminished in any manner through such offense, an amount equal to five times the amount of duty so defrauded shall be recovered from that person.
Customs Tariff Act, 2024

If it is found that duty has been reduced, evaded, or any liability has been diminished in any manner through such offense, an amount equal to five times the amount of duty so defrauded shall be recovered from that person. If any person has suffered loss or damage from such act, the Customs Officer may also recover such loss or damage from the person committing the offense.

(9) A person committing an offense pursuant to clause (dha) of Section 69 shall be liable to a fine of twenty-five thousand rupees to one hundred thousand rupees.

(10) A person committing an offense pursuant to clause (na) of Section 69 shall be liable to have such goods surrendered by that person, a fine based on the value of such goods, and imprisonment for up to six months; and if the goods cannot be surrendered, a fine double the value of the goods and imprisonment for up to six months.

(11) A person committing an offense pursuant to clause (pa) of Section 69 shall be liable to recovery of the value of such goods and the applicable duty, and a fine of up to ten thousand rupees.

(12) A person committing an offense pursuant to clause (pha) of Section 69 shall be liable to a fine of up to fifty thousand rupees or imprisonment for up to six months, or both.

(13) A person committing an offense pursuant to clause (ba) of Section 69 shall be liable to recovery of the duty leviable on such goods and a fine of two hundred percent of the duty leviable on such goods.

(14) If a person committing an offense pursuant to clause (bha) of Section 69 is a government employee, that person shall be liable to a fine of ten thousand to fifty thousand rupees or imprisonment for up to one year, or both; and if another person, a fine of ten thousand to fifty thousand rupees or imprisonment for up to six months, or both.

(15) A person committing an offense pursuant to clause (ma) of Section 69 shall be subject to a fine of up to fifty thousand rupees and confiscation of such goods.

(16) A person committing an offense pursuant to clause (ya) of Section 69 shall, depending on the circumstances and severity of the offense, be liable to a fine of five thousand to one hundred thousand rupees.

(17) A person committing an offense pursuant to clause (ra) of Section 69 shall be liable to the same punishment as the offender.

(18) Even if it appears that confiscation is required under this Act or the prevailing law, if goods have already been consumed or are untraceable, an amount equivalent to the value of such goods may be recovered from the concerned person.
Customs Tariff Act, 2024

72. Penalty if Goods Cleared without Physical Examination are Found Different: (1) The Customs Officer or other authorized officer may, in accordance with this Act, conduct a re-examination of goods cleared without physical examination pursuant to Clause (ka), (kha), or (ga) of Sub-section (1) of Section 23, before the declarant takes them out of the customs area or after they have been taken out of the customs area.

(2) If, upon re-examination of goods pursuant to Sub-section (1), the name, nature, physical characteristics, intrinsic qualities, measurement, size, weight, quality, or quantity of the goods are found to differ from what the declarant declared, it shall be deemed an offense under this Act.

(3) If an offense is committed pursuant to Sub-section (2), the Customs Officer may release the goods by imposing a fine of two hundred percent of the value of the goods for which the description was found to be incorrect at the time of clearance, due to the declaration of incorrect details, and collecting the applicable duty.

(4) The duty amount paid at the time of clearance of such goods shall not be set off or deducted against the fine and duty amount payable pursuant to Sub-section (3).

(5) If goods dispatched for a specified office after obtaining approval from the office for internal transport pursuant to Section 64 are diverted en route resulting in duty evasion, or if the Global Positioning System (GPS) installed lock or serial numbered seal on the container is not kept intact, or if the designated road route for internal transport is not used, the Customs Officer shall impose a penalty as follows:

(a) If goods in internal transport are found to have been diverted en route with the intention of evading duty, to impose a penalty of three hundred percent of the value of such goods and confiscate them, or if the goods are not found, to impose a penalty of five hundred percent of the value of the goods.

(b) Even without the intention to evade duty, if the GPS installed lock or serial numbered seal on the container is not kept intact, or if the designated road route for internal transport is not used except due to force majeure, or if the goods are not delivered to the specified office within the specified time period, to impose a penalty of fifty thousand to one hundred thousand rupees. 73.
Customs Tariff Act, 2024

73. Punishment for Customs Clearance Representative: (1) If a customs clearance representative is found to be involved in an act under Section 71 or 72, the Customs Officer may impose on such customs clearance representative a fine of fifty thousand to one hundred thousand rupees or imprisonment for one to six months, or both.

(2) The owner of the goods shall not be exempt from the punishment or penalty under this Act merely because a customs clearance representative has been punished pursuant to Sub-section (1). 74. Punishment According to Prevailing Law: If any offense under this Act also constitutes an offense under any other prevailing law, this Act shall not be deemed to prevent action and punishment for such offense under that other law. Chapter 12

Investigation, Inquiry, and Filing of Cases

75. Government of Nepal as Plaintiff: In cases where imprisonment is imposed for offenses under this Act, the Government of Nepal shall be the plaintiff. 76. Authority to Hear Cases: In cases under this Act where only a fine is imposed and imprisonment is for up to one year, the initial proceedings and adjudication shall be conducted by the Customs Officer; and in cases where imprisonment is for more than one year, the initial proceedings and adjudication shall be conducted by the concerned District Court. 77. Designation of Investigating Officer: (1) If, upon considering a person arrested under this Act and produced before a Customs Officer, or a person who has appeared within the period specified in a notice issued by a Customs Officer, or goods taken into custody for action, it appears necessary to conduct an investigation and inquiry and take action, the Customs Officer shall designate a gazetted officer of the office as an Investigating Officer to conduct the investigation and inquiry of such case.

(2) Notwithstanding anything contained in Sub-section (1), if there is only one Customs Officer in the office, there shall be no bar to designating a lower-level employee of the concerned office as an Investigating Officer. 78.
Customs Tariff Act, 2024

78. Duties, Functions, and Powers of Investigating Officer: (1) The duties, functions, and powers of an Investigating Officer shall be as follows:

(a) In the course of investigation, to record the statement of the accused, collect evidence related to the case, issue summons to and examine other persons who appear to be connected to the case.

(b) To search any house, building, shop, warehouse, or place.

(c) If a person involved in the offense is absconding, to arrest or cause the arrest of that person.

(d) If, from the evidence immediately available in the course of investigation, it appears that the person accused may be the offender, to demand a cash deposit from that person covering the amount of imprisonment, fine, and the amount equivalent to the loss recoverable under this Act for that offense, and if that person deposits the bail, to let them remain on bail and conduct the investigation and inquiry.

(e) If the cash deposit demanded pursuant to Clause (d) is not deposited, to conduct the case proceedings by keeping the person in detention with the permission of the authority hearing the case.

(f) Notwithstanding anything contained in Clause (d), if there is a possibility that the person not detained may destroy evidence or abscond, and there is a low likelihood of arresting them later, to conduct the investigation by keeping the person involved in such offense in detention.

(2) When taking bail for imprisonment pursuant to Clause (d) of Sub-section (1), it shall be taken at the rate determined by the prevailing law per day of imprisonment.

(3) Notwithstanding anything contained elsewhere in this Act, if among the goods produced during the investigation there are live animals, birds, perishable goods, or goods that cannot or should not be kept in the office or customs warehouse due to the need to maintain quality, lack of space, or security reasons, the Investigating Officer may immediately auction them and deposit the proceeds as security, or send such goods to be deposited with a government agency. 79. Filing of Case: (1) The Investigating Officer shall complete the investigation within twenty-five days from the commencement of the investigation into the offense under this Act and file the case before the authority hearing the case.

(2) In the case of a case where the Government of Nepal is the plaintiff pursuant to Section 75, the case filed pursuant to Sub-section (1) must have been decided by the government attorney. 80.
Customs Tariff Act, 2024

80. Arrest Warrant to be Provided: When an Investigating Officer or the authority hearing the case detains a person under this Act, an arrest warrant shall be provided in the format prescribed by the prevailing law, stating the reason for such detention and the legal basis thereof. 81. Maximum Period of Detention: Notwithstanding anything contained elsewhere in this Act, when an accused is detained pending trial, they shall not be kept in detention for a period exceeding the maximum term of imprisonment that could be imposed if the charges against them are proved. Chapter 13

Case Proceedings, Decision, and Implementation

82. Commencement of Case Proceedings: After the Investigating Officer files a case concerning an offense under this Act before the authority hearing the case pursuant to Section 79, the authority hearing the case shall commence proceedings of such case immediately. 83. Recording of Statement of the Accused: (1) In relation to an offense to be processed and decided by the Customs Officer under this Act, after the accused appears, the Customs Officer shall record their written statement.

(2) If, while recording the statement pursuant to Sub-section (1), any matter needing to be asked is omitted, the Customs Officer may have such accused produced again and record their statement again regarding the omitted matter. 84. Immediate Decision of Case: (1) If an accused confesses to the offense charged against them before the Customs Officer, the Customs Officer may, considering the truthfulness and reliability of such confession, immediately decide the case if it does not appear necessary to examine any other evidence.

(2) If an accused confesses partially to the charge against them, the Customs Officer may order the examination of further evidence regarding the extent to which the accused has not confessed. 85. Proceeding on Detention or Bail: (1) If an accused appears to be the offender from the immediately available evidence under this Act, or if there is reasonable ground to believe that they are the offender, the Customs Officer may demand a cash deposit from that person covering the amount of imprisonment, fine, and the amount equivalent to the loss recoverable under this Act for that offense.
Customs Tariff Act, 2024

If the accused deposits the demanded bail amount, the case proceedings shall be conducted by keeping them on bail.

(2) If the cash deposit demanded pursuant to Sub-section (1) is not deposited or cannot be deposited, or if there is a possibility that the accused not detained may destroy evidence or abscond, and there is a low likelihood of being able to arrest and prosecute them later, the Customs Officer may keep such accused in detention pending trial.

(3) When taking bail for imprisonment pursuant to Sub-section (1), it shall be taken at the rate mentioned in Sub-section (2) of Section 78.

(4) When taking bail from an accused, a document shall be executed stating the condition that the bail will be forfeited if the accused fails to appear on the specified date. 86. Order Sheet to be Prepared: When detaining an accused, releasing a detained accused, or taking bail from an accused under this Act, an order sheet stating the reasons shall be prepared. 87. Issuance of Summons or Arrest Warrant: (1) Notwithstanding anything contained in the prevailing law, in cases related to offenses under this Act, the Customs Officer may, for causing an accused who has not appeared with the complaint to appear, issue a summons with a period of fifteen days in the name of the concerned accused in accordance with the prevailing law.

(2) Notwithstanding anything contained in Sub-section (1), if there is reasonable cause to believe that the accused might abscond and be difficult to arrest again, or if the accused fails to appear at the office within the period specified in the summons, the Customs Officer may issue an arrest warrant for such accused in accordance with the prevailing law. 88. Extension of Time and Appointment of Representative Not Allowed: In cases related to offenses under this Act, the time limit issued pursuant to Section 87 shall not be extended, and a representative shall not be appointed. Provided that, if an accused submits a petition showing cause that they could not appear within the specified time due to force majeure, and the authority hearing the case finds the content of such petition reasonable, the time may be extended by up to fifteen days, excluding travel time, after the cessation of the force majeure. 89. Powers Equivalent to a Court: The Customs Officer shall, for the purposes of this Act, have powers equivalent to those of a court of first instance under the prevailing law in respect of summoning concerned persons, recording statements, examining evidence, requiring the production of documents, conducting trials, or implementing decisions made in cases filed before the Customs Officer. 90.
Customs Tariff Act, 2024

90. Forfeiture of Bail: (1) If a person who has posted bail under this Act fails to appear at the office on the specified date, except due to force majeure, the bail posted by that person shall be forfeited.

(2) Notwithstanding anything contained in Sub-section (1), if an accused has posted bail pursuant to Section 85 and the case proceedings have been conducted, and upon the decision of the case, if the charge is proved, the amount of fine payable by that person shall be recovered by adjusting against such bail. No further fine amount shall be recovered solely on the basis of having failed to appear on the specified date. 91. Period for Deciding a Case: In cases under this Act, the Customs Officer shall generally decide the case within thirty days from the completion of the evidence examination process. Chapter 14

Management of Confiscated, Purchased, or Seized Goods

92. Management of Confiscated or Purchased Goods: (1) Goods confiscated under this Act or the prevailing law relating to customs duty, or goods purchased pursuant to Sub-section (4) of Section 33, shall generally be managed within sixty days by any of the following methods:

(a) To transfer to any government body as decided by the Ministry.

(b) To sell by auction.

(c) If the goods cannot be sold by auction pursuant to Clause (b) or are unusable in any manner, to rot, melt, or destroy them.

(d) If it appears more useful to give goods to the concerned government body for distribution to disaster-affected persons rather than selling them by auction, the Customs Officer may, with the approval of the Ministry, transfer such goods to such government body.

(2) Notwithstanding anything contained in Sub-section (1), gold, silver bullion, or goods that can only be sold with a license, or precious minerals, which have been confiscated or are deposited in the name of the Government of Nepal without being released by the office, shall be sold by auction or other necessary arrangements made.
Customs Tariff Act, 2024

Provided that, silver ornaments or other finished silver goods may be sold by auction by the Customs Officer pursuant to Clause (kha) of Sub-section (1).

(3) If any goods seized under this Act are perishable, meltable, or become old and lose value, or if it is difficult to store them due to lack of customs warehouse or space, the Customs Officer may sell them by auction even before the decision of the case.

(4) The proceeds from the auction sale pursuant to Sub-section (3) shall be credited by the office to the bail account.

(5) If the owner of the goods makes a request by petition for the proceeds obtained from the auction sale pursuant to Sub-section (3) of Section 78 or this Section, the office shall pay such amount to that person only in the following circumstances:

(a) If goods controlled on the charge of smuggling and sold by auction under this Act are, by final decision of the case, not proven to have been smuggled, and a petition is submitted within thirty-five days from the date of such decision; or

(b) If a person claims goods confiscated and sold by auction pursuant to Section 52 as their own, and submits a petition to the Customs Officer with evidence within thirty-five days from the date of auction sale requesting the return of the remaining amount after deducting the amount pursuant to Sub-section (6), and such evidence confirms that the goods belong to that person.

(6) When making payment pursuant to Sub-section (5), the office shall deduct the following amounts and pay only the remaining amount:

(a) Tax leviable on the auction sale price of the goods, expenses incurred for storing such goods or demurrage charges, and expenses incurred for the auction sale; and

Explanation: For the purposes of this clause, "demurrage charges" means the demurrage charges that the owner of goods kept in a customs warehouse operated or managed by the Customs Office, within the premises of the Customs Office, or at any place in the customs area, is liable to pay to the Government of Nepal under the prevailing law relating to customs duty if the goods are not cleared and taken away within the period prescribed by law.

(b) The amount of duty that would normally be leviable on such goods as were auctioned on the day of the auction sale upon regular importation, and interest accrued on such amount. Chapter 15

Administrative Review and Appeal

93.
Customs Tariff Act, 2024

Chapter 15

Administrative Review and Appeal

93. Administrative Review: (1) Except for cases deemed to be offenses of smuggling under this Act and matters related thereto, a person aggrieved by an order or decision of the Customs Officer relating to customs valuation or classification of goods, or any other decision, may submit a petition for review to the Director General within thirty days from the date of such order or decision.

(2) When submitting a petition for review to the Director General pursuant to Sub-section (1), the necessary documents shall be attached, and if the matter relates to customs valuation or classification of goods, a sample of such goods shall also be submitted with the petition as far as possible.

(3) When submitting a petition pursuant to Sub-section (1), the petitioner shall attach, along with the petition, proof of having paid the duty and any fine imposed according to the order or decision against which the petition is filed, or having deposited an equivalent amount as cash bail in the concerned office. Provided that, if a person unable to pay such duty or fine amount is in detention and wishes to submit a petition for review, they may submit the petition by posting bail. 94. Decision on Administrative Review: (1) The Director General shall decide on the petition for review received pursuant to Section 93 within sixty days.

(2) When deciding pursuant to Sub-section (1), the Director General may, after making necessary inquiries, confirm or annul the original order or decision in whole or in part, or order a fresh decision, or render a decision themselves stating the grounds and reasons in accordance with this Act.

(3) When deciding on a petition received for review regarding the classification of goods under this Section, the Director General may do so pursuant to Sub-section (3) of Section 37, subject to Sub-section (1) of Section 36.

(4) When deciding on a petition received for review regarding the customs valuation of goods, the Director General shall do so subject to Section 31.

(5) If the Director General seeks the opinion of an international body related to customs while deciding a review on a matter of classification of goods, the time limit pursuant to Sub-section (1) shall not apply.

(6) When deciding on a review petition under this Section, the grounds and reasons shall be stated.

(7) The Department shall provide written information of the order or decision made by the Director General on the review petition under this Section to the concerned person within three days. 95.
Customs Tariff Act, 2024

95. Appeal: (1) A person aggrieved by an order or decision made by the Director General, Customs Officer, or Customs Inspector on the following matters under this Act may file an appeal to the Revenue Tribunal within thirty-five days from the date of receipt of information of such order or decision:

(a) A decision made by the Director General regarding classification of goods pursuant to Section 37.

(b) A decision made on review pursuant to Section 94.

(c) A decision made imposing duty determination or penalty pursuant to Chapter 17.

(d) A punishment imposed by the Customs Officer under this Act. Provided that, if aggrieved by a decision made by a District Court, an appeal may be filed with the concerned High Court.

(2) A person filing an appeal pursuant to Sub-section (1) shall pay the undisputed duty amount among the duty and fine imposed according to the decision or order against which the appeal is filed to the concerned Customs Clearance Examination Office, and deposit a cash bail of one hundred percent of the disputed duty and fine amount. Provided that, a person in detention who is unable to pay such duty and fine amount may file an appeal without posting bail.

(3) A bank voucher evidencing deposit of the bail amount pursuant to Sub-section (2) in the bail account maintained at the Office of the Comptroller and Auditor General in the name of the concerned Customs Clearance Examination Office shall be submitted with the appeal.

(4) Notwithstanding anything contained in other prevailing laws, where there is a provision for administrative review pursuant to Section 93, only after the decision on the review may an appeal be filed to the Revenue Tribunal under this Section if aggrieved by such decision.

(5) Within seven days of filing an appeal under this Section, the appellant shall mandatorily provide a copy of the appeal to the Department and the concerned office or Customs Clearance Examination Office. Chapter 16

Customs Clearance Representative

96. Appointment of Customs Clearance Representative: (1) If the owner of goods is unable to get their goods released from the office themselves for export or import, or wishes to have any office-related work done through a customs clearance representative rather than themselves, they may appoint a customs clearance representative. Provided that, a customs clearance representative shall not appoint another representative for customs clearance.

(2) If the owner of goods is a firm, company, organized institution, or body registered under the prevailing law, the director, partner, executive head, administrative head, or an officer-level employee of such firm, company, organized institution, or body designated by the executive head may appear at the office to get goods released or perform other office-related work.
Customs Tariff Act, 2024

97. License Required for Customs Clearance Representative: (1) A Nepali citizen wishing to work as a customs clearance representative for releasing goods for export or import from the office or for work related to the office shall obtain a license as a customs clearance representative from the Department.

(2) To obtain a license as a customs clearance representative pursuant to Sub-section (1), the following qualifications must be met:

(a) A Nepali citizen who has completed twenty-one years of age.

(b) Has obtained at least a bachelor's degree from a recognized educational institution.

(c) Has not been convicted by a court of any criminal offense.

(3) The Department shall conduct examinations for the selection of customs clearance representatives within two years from the date of commencement of this Act and periodically thereafter as needed. While selecting, preference shall be given to persons with experience in the relevant field.

(4) Notwithstanding anything contained elsewhere in this Section, a licensed customs agent at the time of promulgation of this Act shall automatically be converted into a customs clearance representative after the commencement of this Act. 98. Customs Clearance Representative Deemed Owner of Goods: For the purpose of getting the goods of an owner released from the office or performing other office-related work under this Act or the prevailing law relating to customs duty, the customs clearance representative appointed by the owner shall be deemed to be the owner of such goods. 99. Duties and Responsibilities of Customs Clearance Representative: The duties and responsibilities of a customs clearance representative shall be as follows:

(a) Upon receiving authorization to get the goods of an exporter or importer released from the office, to declare such goods according to the rules, get them cleared, and release them from the office.

(b) If the Customs Officer gives written notice to produce the exporter or importer who appointed the customs clearance representative, to deliver such notice to the concerned exporter or importer.

(c) To simplify the customs clearance process, assist the office in collecting duty, and provide necessary assistance in collecting any outstanding duty.

(d) To comply with laws relating to customs. 100. Liability of Customs Clearance Representative: If a customs clearance representative licensed pursuant to Section 97 causes loss or damage to goods by doing any act contrary to this Act or the prevailing law relating to customs duty, that representative shall pay an amount equal to such loss or damage to the owner of such goods. 101.