https://www.taxtmi.com/acts?id=1303 Boat-note issuance is ordinarily reserved to the proper officer, but the Principal Commissioner or Commissioner of Customs may authorise an exporter or authorised agent to issue boat notes where necessary. Every authorised issuer must keep a proper account of boat notes and provide specified information to the proper officer. Boat notes must follow prescribed dimensions and colour, be maintained in duplicate, and be machine numbered. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 20 Aug 2026 18:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1303 Boat-note issuance is ordinarily reserved to the proper officer, but the Principal Commissioner or Commissioner of Customs may authorise an exporter or authorised agent to issue boat notes where necessary. Every authorised issuer must keep a proper account of boat notes and provide specified information to the proper officer. Boat notes must follow prescribed dimensions and colour, be maintained in duplicate, and be machine numbered. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1303