Authorization to issue boat notes allows exporters or agents to issue them subject to officer control and record keeping requirements. Boat notes must be issued by the proper officer, except where the Principal Commissioner or Commissioner authorises an exporter or authorised agent to issue them; authorised issuers must keep a proper account and furnish specified information to the proper officer. Boat notes must conform to prescribed dimensions and colour, be maintained in duplicate, and be machine numbered.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorization to issue boat notes allows exporters or agents to issue them subject to officer control and record keeping requirements.
Boat notes must be issued by the proper officer, except where the Principal Commissioner or Commissioner authorises an exporter or authorised agent to issue them; authorised issuers must keep a proper account and furnish specified information to the proper officer. Boat notes must conform to prescribed dimensions and colour, be maintained in duplicate, and be machine numbered.
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