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152. Delegation of powers ........................................................................................................................................... 154. Correction of clerical errors, etc. ......................................................................................
158.
2.76
RULES FOR SHIPPING OF PASSENGER’S BAGGAGE
RULES FOR SHIPPING OF
PASSENGER’S
BAGGAGE AND PASSING OF THE SAME THROUGH CUSTOM HOUSES
In exercise of the powers conferred by section 75 of the Sea Customs Act, 1878 (8 of 1878), the Central Board of Revenue hereby makes the following rules for the shipping of passenger’s baggage and the passing of the same through the Custom Houses, namely :—
(a) No passenger’s baggage shall be shipped for export until the owner has delivered to the Customs 1 special order direct;
(b) such owner has paid the duties (if any) payable on the goods contained in such baggage;
(c) such licences or other authority for the shipment of the goods where necessary under any law for the time being in force are produced; and or any class of persons from all or any of the provisions of this rule.
RULES FOR PASSING FREE OF IMPORT DUTY BAGGAGE THROUGH CUSTOM HOUSE AT BOMBAY
In exercise of the powers conferred by section 75 of the Sea Customs Act, 1878 (8 of 1878), and in supersession of all previous rules, the 2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] is pleased to make the following rules for passing free of import duty baggage in actual use and for the landing of passenger’s baggage and passing the same through the Custom House at Bombay.
All landing charges under the Baggage Rules shall be collected at annas two per package by the Preventive Department at the time the goods are cleared. arrival of the transport in the harbour.able from the persons in whose name the goods are entered, and give a receipt.
5. The foregoing rules will not however preclude the Custom House authorities from examining or detaining any goods as to which any doubt may arise.
1. Duty will be collected and baggage passed upto 12 mid-night. After 12 mid-night no duty will be received and only hand baggage will be passed unless the steamer agents undertake to pay for the attendance of the necessary Customs staff at the rates prescribed for such work done on behalf of masters, agents or owners of goods.
The baggage declaration forms (See Form 36 in Part 5), shall be numbered and arranged in serial order in two lots, one for special and the other for local passengers by the purser on board before arrival of the vessel and shall be
2. The baggage of the special passengers shall be passed into the examination hall by the east gates, at hall through the barrier inside the building until the baggage has been sorted by the vessel’s agents. The baggage forms brought to them the number of packages so passed. Only hand-bags shall be allowed to pass out on exam-
3. The baggage of local passengers shall be passed out through the west exits, and shall be subject to a check at the Green Gate, through which it must pass.
4. Passengers’ friends shall await them inside the station proper or on the wharf, north of the barrier, and not on the wharf enclosed by barriers or in the Customs room. Only passengers, Customs, Police, and Port Trust be allowed to pass on to the wharf.
them and also those which are left unclaimed next morning at 10.30 a.m. to the Custom House and shall inform owners or agents calling for them thereafter that they can obtain and clear them from the Custom House on payment of duty and conveyance charges at the rate of eight annas for every package weighing up to 60 lbs. and rupee one for every package weighing over 60 lbs.
(a)
. — Passengers having dutiable articles in their possession should declare the same in baggage form (See Form 37 in Part 5). Such baggage will then be allowed to be cleared on payment of duty at Ferry Wharf or the Dock. A receipt [See Form 38 in Part 5] for the duty paid will be given in the prescribed form.
(b)
coming under this class to land passengers and baggage either at (1) the Docks or (2) Ballard Pier, or, during the monsoon, Carnac Bunder (Since the opening of the mole in all seasons at Ballard Pier). But unless previous intiarrival on board where it is proposed to land passengers. If discharged in the stream, the baggage will be landed,
form. [See Form 37 in Part 5].
(c)
. — All baggage may be landed free from Customs Control. In the event, however, of the baggage having been transhipped at a Customs port from a vessel from a foreign port, the baggage will be dealt with in the same way as baggage coming direct from foreign ports.
NOTE —
anchorage who will examine it and pass all free articles contained in cases that he has the means of opening. The cleared by the owner on payment of duty.
In the case of baggage to be transhipped direct to another steamer alongwith the passenger to either a cover of a written transhipment order obtained from him on a boat-note form. Duty on the dutiable portion of such baggage, if for a Customs port, must be paid at the port of destination, and all such baggage shall be included in the list of transhipment goods for Customs ports put in by the Master of the on-carrying steamer when applying for port clearance.
RULES FOR PASSING OF PASSENGER’S BAGGAGE THROUGH SAURASHTRA
RULES FOR PASSING OF PASSENGER’S BAGGAGE THROUGH SAURASHTRA
In exercise of the powers conferred by section 75 of the Sea Customs Act, 1878 (8 of 1878), the Central Board of Revenue is pleased to make the following rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports under the jurisdiction of the 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], Saurashtra.2
arrival of the transport in the harbour.
payable from the persons in whose name the goods are entered, and give a receipt in the appended form [See Form 38 in Part 5].
5. The foregoing rules will not, however, preclude the Custom House authorities from examining or detaining any goods as to which any doubt may arise.
1. In the case of steamers and square-rigged vessels discharging in the stream, immediately after the vessel or nailed down cases, which the passenger may offer for examination, including (i) uniform and accoutrements appertaining thereto belonging to a public servant for his personal use; (ii) arms forming part of the equipment of on the baggage form :
or Civil employment) serving in India.”
Board after examination and recovery of duty on such articles as may be liable to it.
2. All baggage passed as above may be landed at any bunder and removed without further Customs control.
3. All other baggage must be landed at the Passenger Pier. After landing it may be cleared at any time on the owner or his agent producing the keys of all locked packages and presenting a signed declaration in the appended form [See Form 37 in Part 5], and paying the duty and landing charges, if any, at the Passenger Pier. But in the case of articles imported in other than reasonable quantities and which are evidently intended for sale and appraisement and payment of duty. of pistols will be passed without the permission of the 3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be].
will examine and pass such articles as are intended for the personal use of the passenger and not for sale, after recovering duty thereon. All articles in other than reasonable quantities which are evidently imported for sale and not for the personal use of the passenger shall be detained and forwarded to the Custom House for payment of duty.
2 Now Commissioner of Central Excise, Baroda.
at the Passenger Pier or on board the steamer, on the Passenger making a declaration in the appended form [See Form 39 in Part 5], certifying that the baggage was actually shipped at the Customs port from which the passenger has arrived and not transhipped at such a port from a vessel from a foreign port without payment of duty.
(2) In the event, however, of the baggage having been transhipped at a Customs Port from a vessel from a foreign port, the baggage will be dealt with in the same way as baggage coming direct from foreign ports.
In the case of baggage to be transhipped direct to another steamer to either a Customs or foreign port,shipment order obtained from him on a boat-note form. Duty on the dutiable portion of such baggage, if for a Customs port, must be paid at the port of destination and all such baggage shall be included in the list of transhipment goods for Customs ports put in by the Master of the on-carrying steamer when applying for port clearance.
COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS, 1998
COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS, 1998
In exercise of the powers conferred by 1[section 157 read with section 84] of the Customs Act, 1962 (52 of 1962) and in supersession of the Courier Imports (Clearance) Regulations, 1995, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely :-
—(i) These regulations may be called the Courier Imports and Exports (Clearance) Regulations, 1998.
—(1) These Regulations shall apply for assessment and clearance of goods carried by the Authorised Couriers on 2 behalf of a consignee or consignor for a commercial consideration.
(2) These Regulations shall not apply to -
(a) the goods imported or export goods from the airports other than the Customs airports at Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, 3[Ahmedabad, 4[Jaipur, 5[6[Trivandrum, Cochin, 7[Coimbatore, 8[Calicut and Trichirapalli]]] and land custom stations] other than at Gojadanga and Petrapole in West Bengal]];
(b) the goods where the weight of the individual package exceeds 9[70 kilograms];
or any rule or regulation made thereunder.
(d) the following import goods requiring testing of samples thereof on reference to the relevant statutory authorities or experts before their clearance, namely :-
(i) animals and parts thereof, plants and parts thereof;
(ii) perishables;
(iii) publications containing maps depicting incorrect boundaries of India;
(iv) precious and semi-precious stones, gold or silver in any form; and 10[(v) * * * *]
(e) the following export goods, namely :-
2.80 COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS, 1998
(i) the goods which are subject to levy of any duty on their exports;
(ii) the goods proposed to be exported with the claim for drawback;
(iii) 1[goods proposed to be exported under Duty Exemption Schemes, Export Promotion Capital Goods Scheme or any other similar export promotion schemes;
2 * * *]]
(iv) 3 form;]
(v) goods where the value of the consignment is above rupees 4[ten lakh] and transaction in foreign exchange is involved :
5[* * * *]
6[(3) Notwithstanding anything contained in sub-regulation (2) these regulations shall apply to import of gems and jewellery including samples thereof by Export Oriented Unit or units in Export Processing Zones and export of cut and polished diamond, gems and jewellery under any scheme of Export and Import Policy 1st April, 1997 dated the 31st March, 1997 as amended from time to time from Export Oriented Units, Units in Export Processing Zones or units in the Domestic Tariff Area if the value of each export consignment under such export does not exceed rupees twenty lacs.]
—In these Regulations, unless the context otherwise requires -
(a) “Authorised Courier” in relation to import or export goods means a person engaged in the international transportation of the goods on express door to door delivery basis and is registered in this behalf by a 7[Principal Commissioner of Customs or Commissioner of Customs, as the case may be];
(b) “documents” include any message, information or data recorded on paper, cards or photographs and of no commercial value which is for the time being not liable to any Customs duty or subject to any prohibition or restriction on their export out of or import into India;
(c) “samples” means any commercial samples and prototypes of goods supplied free of charge of a value not exceeding 8 9[ten thousand rupees for imports] which are for the time being not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved;
(d) “free gifts” means any gifts of articles for personal use of a value not exceeding rupees twen10[for a consignment] in case of export goods 11[rupees 12[ten thousand for each consignment in case of import]] goods which are not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved;
13[(da) “Form” means Form appended to these regulations;]
14
Goods and Services Tax Registration Rules, 2017;]
shall have the meanings respectively assigned to them in that Act.
—(1) For the purposes of appropriate labels, in the following categories, namely :-
7-2-2007.
(a) documents;
(b) samples and free gifts;
(c) dutiable or commercial goods.
(2) Each package of import or export goods shall bear a declaration from the sender regarding the contents of the package and the value thereof.
—In case of import of goods through courier, the following procedure shall be followed, namely :-
(1) (a) The 1[on-board courier, Authorised Courier] or the 2[Person incharge of aircraft or the authorisedly on arrival of the import goods at the 3[airport by such aircraft or the land customs station by any other 4[Courier Bill of Entry-1 (CBE-1)5 or Form Courier Bill of Entry-VI (CBE-VI)6, as may be applicable] appended to these regulations;
goods in Form 7[Courier Bill of Entry-II (CBE-II)8 or Form Courier Bill of Entry-VII (CBE-VII)9 as may be applicable] appended to these regulations.
(2) (a) The Courier bags containing the imported goods shall not be dealt with in any manner except as may be directed by the 10[Principal Commissioner of Customs or Commissioner of Customs, as the case may be];
goods brought by an on-board courier or the 11[person incharge of aircraft or the authorised agent of courier service carrying goods by any other mode of transport].
(3) The Authorised Courier 12[or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004] shall make entry of goods im13[Courier Bill of Entry-III (CBEIII)14, Form Courier Bill of Entry-IV (CBE-IV)15, Form Courier Bill of Entry-V (CBE-V)16, Form Courier Bill of Entry VIII (CBE-VIII)17, Form Courier Bill of Entry-IX (CBE-IX)18 or as the case may be in Form Courier Bill of Entry-X (CBE-X)19] appended to these regulations : that the Authorised Courier, 20[or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 or], the consignee
Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods : further that for the following goods, the entry shall be made in the form prescribed in the Bill of Entry (Forms) Regulations, 1976, namely :-
(i) goods in respect of which an exemption from the levy of duty applicable to Hundred per cent
Central Excise Act, 1944 (1 of 1944), is claimed;
(ii) goods imported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass April, 1997- 31st March, 2002) as amended from time to time or any relevant Export and Import Policy issued by Government of India and in force at the time of the import;
5 See Customs Series Form No. 103 to 107-I.
6 See Customs Series Form No. 103 to 107-I.
8 See Customs Series Form No. 103 to 107-I.
9 See Customs Series Form No. 103 to 107-I.
14 See Customs Series Form No. 103 to 107-I.
15 See Customs Series Form No. 103 to 107-I.
16 See Customs Series Form No. 103 to 107-I.
17 See Customs Series Form No. 103 to 107-I.
18 See Customs Series Form No. 103 to 107-I.
19 See Customs Series Form No. 103 to 107-I.
2.82
COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS,
1998
(iii) goods imported against any other licence issued under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);
(iv) goods imported by or on behalf of a person who is related to the consignor within the meaning of Rule 2 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988;
1[(vi) goods having a declared value of more than one lakh rupees.]
(4) The Authorised Courier shall present all the imported goods brought by on-board courier or the 2[person incharge of aircraft or the authorised agent of courier service carrying goods by any other mode of trans-
3[(5) Any imported goods which are not taken clearance, shall be detained by the Customs and shall be disposed of after issuing a notice to the Authorised Courier after the expiry of a period of thirty days of the arrival of the said goods and the charges payable for storage and holding of such goods shall be payable by the Authorised Courier.]
—In case of export of goods through courier the following procedure shall be followed, namely :-
at the 4[airport or before crossing the international border by any other mode of transport at the land cus5[Courier Shipping Bill-I (CSB-I)6, Form Courier Shipping Bill-II (CSB-II)7, 8[Courier Shipping Bill CSB-V,] Form Courier Bill of Export-I (CBEx-I)9 or as the case may be in form Courier Bill of Export-II (CBEx-II)10] appended to these regulations.
(2) (a) The courier bags containing the export goods shall not be dealt with after presentation of docu11[Principal Commissioner of Customs or Commissioner of Customs, as the case may be];
taken on-board a 12
(3) The Authorised Courier 13[or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004] shall make entry of goods for export in shipping bill in Form 14[Courier Shipping Bill-I (CSB-I)15, Form Courier Shipping Bill-II (CSB-II)16, 17[Courier Shipping Bill CSB-V,] Form Courier Bill of Export-I (CSEx-I)18 or as the case may be in Form Courier Bill of Export-II (CBEx-II)19] as the case may be, appended to these regulations before presenting
20[
other commercial goods, not covered under clause (e) of sub-regulation (2) of regulation 2, where value of the consignment is up to rupees 21[ten lakh] and transaction in foreign exchange is involved, such entry shall be made in Form Courier Shipping Bill CSB-V :] 22[further] that for the following goods, such entry shall be made in the form prescribed in the shipping bill and Bill of Export (Form) Regulations, 1991 and shall be processed at Air Cargo Complex or the Export Oriented Unit or Export Promotion Zone or Free Trade Zone or Software Technology Park or Electronic Hardware Technology Park and thereafter the 23[Assistant Commissioner of Customs or Deputy Commissioner of Customs], may, if requested by the exporter, handover such goods to a courier agency for onward despatch subject to such condition and limitation as may be imposed by
6 See Customs Series Form No. 103 to 107-I.
7 See Customs Series Form No. 103 to 107-I.
9 See Customs Series Form No. 103 to 107-I.
10 See Customs Series Form No. 103 to 107-I.
15 See Customs Series Form No. 103 to 107-I.
16 See Customs Series Form No. 103 to 107-I.
18 See Customs Series Form No. 103 to 107-I.
19 See Customs Series Form No. 103 to 107-I.
him -(a) goods originated from Hundred per cent Export Oriented Undertaking or unit in a Free Trade 3 of the Central Excise Act, 1944 (1 of 1944);
(b) goods proposed to be exported under the Export Promotion Capital Goods Scheme or the Duty Policy (1st April, 1997 - 31st March, 2002) issued by the Government of India as amended from time to time or relevant Export and Import policy issued by the Government of India and in force at the time of the export;
(c) goods proposed to be exported under claim for drawback in terms of provisions laid down under the Customs Act, 1962 (52 of 1962);
(d) goods which require licence to be issued under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) for their export;
1[Shipping Bill or Bill of export] in such form.
(4) and assessment thereof.
(5) Any export goods brought into customs area for export purpose and have not been exported within seven days of arrival of such goods into such area 2[or within such extended period as permitted issuing notice to the concerned courier and the charges payable, for storage and handling of such goods shall be payable by such courier.
(1) Every person intending to operate as an authorised courier shall make an application in 4[Form A] to the 5[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] having jurisdiction over the area from where the goods are to be imported or exported, for registration in this behalf.
(2) The authorised courier who is registered under sub-regulation (1) of regulation 10, shall transact the business in all Customs Stations within the country subject to an intimation in Form A to the 6[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] having jurisdiction over the Customs Station where he has to transact the business.]
7[(1)] The person applying for registration as an Authorised Courier shall disclose to the satisfaction of the 8[Principal Commissioner of Customs or Commissioner
9uled bank or such other proof acceptable to the 10[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] evidencing possession of assets of a value not less than 11
12[(2) The declarations for clearance of imported or export goods shall be made by the persons who has passed the examination referred to in regulation 8 or regulation 19 of the Custom House Agents Licensing Regulations, 2004 : that a transition period of six months from the date of publication of these regulations shall be al-
—On receipt of application under Regulation 7, the 13[Principal the particulars set out in the application and also such other enquiries as the 14[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] may deem necessary for such registration including enquiries about the identity, and reputation of the applicant.
4 See Customs Series Form No. 125.
7, the 1 -
2[* * * *]
(2) 3[* * * *]
(3) 3[* * * *]
4[
—(1) An Authorised Courier may surrender the registration through an application in writing to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration, as the case may be.
(2) On receipt of the application under sub-regulation (1), the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may revoke the registration if,(a) the Authorised Courier has paid all dues payable to the Central Government under the Act and the rules or regulations made thereunder; and (b) no proceedings are pending against the Authorised Courier under the Act or the rules or regulations made thereunder.
—(1) A registration shall be valid unless and until revoked under these regulations.
(2) Notwithstanding anything contained in sub-regulation (1), where an Authorised Courier is found to be said period of one year.
Explanation. For the purposes of this regulation the expression ‘inactive’ refers to an Authorised Courier who does not transact any business pertaining to Customs during a continuous period of one year excluding the period for which the registration has been suspended under regulation 14 and the continuous period of one year (Clearance), Amendment, Regulations, 2021.
mit an application in Form -A14a or Commissioner of Customs who has granted the registration, as the case may be, for renewal of the registration.
(4) Subject to regulation 10 and within one month of receipt of the application in Form- A1 along with fee of may renew the registration after satisfying himself that the performance of the Authorised Courier has been satisfactory with reference to the absence of any complaints of misconduct including non-compliance of any of the obligations
—The 5[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] shall require the applicant to enter into a bond in such form with a security of 6[7[ten lakh] rupees in case of major international airports of Mumbai, Delhi, Calcutta and Chennai and 8[9
security 10
11[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] for complying with the provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder. The condition of the said bond shall also be that the applicant shall agree to pay the duty, if any, not levied or short levied, with interest if applicable on any goods taken clearance by the Authorised Courier if in the opinion of the 12[Assistant Commissioner of Customs or Deputy Commissioner of Customs] the same cannot be recovered from the importer or the exporter.
The authorised courier who has been registered under regulation 10 or has intimated in Form A to the 14[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] having
4a See Customs Series Form No. 125A
jurisdiction over the Customs station from where he has to transact the business, shall furnish the bond and security
—An Authorised Courier shall -
(a) obtain an authorisation, from each of the consignees of the import goods for whom such Courier has imported such goods or consignors of such export goods which such courier proposes to export, to the effect that the Authorised Courier may act as agent of such consignee or consignor, as the case may be,
1[ that for import consignments having a declared value of ten thousand rupees or less, the authorization may be obtained at the time of delivery of the consignments to consignee ]
(b) advise his client to comply with the provisions of the Customs Act, 1962 (52 of 1962) and rules and regulations made thereunder and in case of non-compliance thereof shall bring the matter to the notice of the 2[Assistant Commissioner of Customs or Deputy Commissioner of Customs];
(c) exercise due diligence to ascertain the correctness and completeness of any information which he submits 3[of] export goods;
clearance of import goods as well as inspection, examination and 4[clearance] of export goods, from a client who is entitled to such information;
(e) not withhold any information relating to assessment and clearance of imported goods or 5[of] export
or his subordinates by the use of threat, false accusation, duress or offer of any special inducement or promise of advantage or by the bestowing of any gift or favour or other thing or value;
(g) maintain records and accounts in such form and manner as may be directed from time to time by an 6[Assistant Commissioner of Customs or Deputy Commissioner of Customs] and submit them for inspec-
7ination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 and who are duly authorised under section 146 of the Act : that a transition period of six months from the date of publication of these regulations shall be
(i) verify the antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information;
(j) not sub-contract or outsource functions permitted or required to be carried out by him in terms of these regulations to any other person, without the written permission of the 8[Principal Commissioner of Customs or Commissioner of Customs, as the case may be]
—(1) The 9[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] may revoke the registration of an Authorised Courier and also order forefeiture of security on any of the following grounds, namely :-
(a) failure of the Authorised Courier to comply with any of the conditions of the bond executed by him under Regulation 11;
(b) failure of the Authorised Courier to comply with any of the provisions of these regulations;
10[(c) misconduct on the part of Authorised Courier whether within the jurisdiction of the said 11[Principal Commissioner or Commissioner] of anywhere else, which in the opinion of the 12[Principal Commissioner
2.86 COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS, 1998
that no such revocation shall be made unless a notice has been issued to the Authorised Courier informing him the grounds on which it is proposed to revoke the registration and he is given an opportunity of making a representation in writing and a further opportunity of being heard in the matter, if so desired : further that, in case the 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] considers that any of such grounds against an Authorised Courier shall not be established without an inquiry in the matter, he may conduct the inquiry to determine the ground and in the meanwhile pending the completion of such inquiry, may suspend the registration of the Authorised Courier. If no ground is established against the Authorised Courier, the registration so suspended shall be restored.
2[Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be] in this behalf, if aggrieved by the order of the 3[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] passed under sub-regulation (1), may represent to the 4[Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be] in writing against such order within sixty days of communication of the impugned order to the Authorised Courier and the 5[Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be] shall, after providing the opportunity of being heard to the parties concerned, dispose of the representation as expeditiously as may be possible.