171. CASES WHERE REQUIREMENT AS TO STAMPING MAY BE WAIVED. - (1) The Customs Collector may not detain any unstamped piece-goods if he is satisfied that, although they are not mentioned in the list of excepted goods under rule 169 they are of such a nature that they would be liable to serious depreciation in value it stamped: Provided however were a Customs Collector exercises his discretion under this sub-rule, he shall forthwith report the case, sending a sample of the goods, to the Central Government through the Central Board of Revenue, so that the question of issuing general orders in favour of such goods may be considered. (2) Cotton and woollen piece-goods imported for the personal use of individuals or private associations of individuals and not for trade purposes need not be stamped.
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