Calcutta.] 



ORIENTAL COMMERCE. 



275 



any of the foreign settlements, shall be liable to the same duties as if they 

 were exported by sea on a foreign bottom. 



Ail private goods for exportation must be shipped from the Custom- 

 house ghaut, with a permit from the Collector, with the exception of grain, 

 which, after being entered, may with permission be shipped from the other 

 ghauts, and of goods going to Europe on the Company's tonnage, which may 

 be shipped from the export warehouse, on a certificate stating that the 

 duties have been paid, being produced along with the manifest, to the export 

 warehouse keeper. 



The export duties must be paid, or security given for their payment, 

 within ten days before the goods are permitted to be shipped. 



When the Collector suspects that the value of any bale of piece-goods 

 exceeds that which is set forth in the chelaun, the goods are to be appraised, 

 and the shipper must either pay the duty agreeable to the appraisement, or 

 he will not be allowed to ship the goods. With the sanction of the Board 

 of Trade, however, the proprietor may have the option of transferring such 

 goods at their appraised value to the Company. 



Bales, containing a .greater quantity of piece-goods than is described in 

 the chelaun, are liable to confiscation; and whatever goods may have 

 been previously shipped under the same chelaun without examination, must 

 pay double duty. 



Of all other sorts of goods, the Collector is at liberty to examine 

 one or more parcels at his discretion ; and if their contents be found to 

 vary from the chelaun, the owner is liable to the same penalties as in the 

 case of piece-goods. 



Goods attempting to pass Calcutta, without bringing to at the Custom- 

 house, and receiving the permission of the Collector, are liable to con- 

 fiscation. 



Naval stores and provisions, the property of the Crown, pass free of 

 duty ; but not articles furnished to the navy by contractors or their agents. 



Parcels for individuals, and necessaries, are passed at discretion. 



A drawback to the amount of two-thirds of the import duties, is allowed 

 on the re-exportation of all goods imported expressly for re-exportation, 

 except in cases w T here the amount of the drawback is otherwise fixed. 

 All such goods must be exported through the Custom-house, and in- 

 cluded in the manifest. And no drawback is allowed on any packages, 

 but such as are entire as imported, nor in any case after the port-clearance 

 is taken out. 



No claim for return of duty, on goods stated not to have been shipped, 

 is admitted, after the departure of the vessel from Sagor. 



S 2 



