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The West Bengal Sales Tax Rules, 1995
Chapter XV - Part I : Restrictions on, and procedures for, transport of goods

211B. Procedure for transport of goods into West Bengal by air courier under certain situation

(1) Notwithstanding anything to the contrary contained in sub-rule (1) of rule 211, where any consignment of goods is imported or brought into West Bengal by a person, casual trader or dealer on his own account from any place outside West Bengal through an air courier service and such air courier service is not in possession of any warehouse within the air port area where it can keep such consignment of goods till the requirements of sub-rule (1) of rule 211 or rule 211A are complied with by the person, casual trader or dealer before taking delivery of such consignment of goods, the Commissioner may allow transportation of such goods by the air courier service to any warehouse situated outside the air port area to keep such goods there for the purpose as aforesaid during any period when the checkpost in or around such airport is not in operation.

(2) For availing of the benefit under sub-rule (1), a competent person of an air courier service shall make an application to the Commissioner, duly verified and signed by him and stating therein, inter alia, the following particulars :-

    (i) name and address of the air courier service : .................................. ;

    (ii) the name of the airport through which consignment of goods will be imported or brought into West Bengal : ......................... ;

    (iii) whether there is any warehouse in their possession within the airport area [Yes/No] : ................... ;

    (iv)

      (a) address of the warehouse outside the airport area where consignment of goods will be kept : .............................. ;

      (b) approximate distance of such warehouse from the airport : ............................. ;

      (c) whether such warehouse is taken on rent or on lease, and if so, the name and address of the owner of such warehouse : ................... ;

    (v) an undertaking to the effect that if the air courier service is allowed to avail of the benefit as prayed for, it shall not deliver any consignment of goods wholly or partly to the person, casual trader or dealer who imports or brings into West Bengal such goods or otherwise disposes of such goods without complying with the requirements of sub-rule (1) of rule 211, or rule 211A.

(3) After receiving an application under sub-rule (2), the Commissioner, after making an enquiry, if necessary, may, ordinarily within one month of its filing, allow at his discretion, the air courier service, by an order in writing, to avail of the benefit under sub-rule (1) for a period ordinarily not exceeding one year at a time on such terms and conditions as he may deem fit and proper :

Provided that where the Commissioner intends to pass any order in respect of the application referred to in sub-rule (2) which will adversely effect the applicant air courier service, he shall allow such applicant an opportunity of being heard before passing any such order.

(4) A courier service enjoying the benefit under sub-rule (1) may, ordinarily one month before the expiry of the period of benefit, apply for extending the period of benefit under the said sub-rule and the Commissioner may, thereupon, extend such period for a further period, ordinarily not exceeding one year at a time, on such terms and conditions as he may deem fit and proper.

(5) Where any consignment of goods is imported or brought into West Bengal by a person, casual trader or dealer through any air courier service and such goods are stored by the air courier service in the warehouse so allowed by the Commissioner under sub-rule (1), any delivery to any person, or otherwise disposal, of such consignment of goods wholly or partly, without complying with the requirements of sub-rule (1) of rule 211 or rule 211A shall be deemed to be a contravention of the provisions of section 68 by such air courier service.

(6) Notwithstanding anything contained in sub-rule (5), where the Commissioner is satisfied that there is any breach of the terms and conditions set out by him under sub-rule (3) or sub-rule (4) by the air courier service, he may, by an order in writing, withdraw the permission given to such air courier service under sub-rule (3) or sub-rule (4) for enjoying the benefit under sub-rule (1) :

Provided that no order under this sub-rule shall be passed by the Commissioner without giving the air courier service an opportunity of being heard.