Regulation 3 - Issue of Boat Note - Boat Notes Regulations, 1976

3. Issue of Boat Note - .(1) Every boat note shall be issued by the proper officer. (2) (a) Notwithstanding anything contained in sub-regulation (1), where the 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] is satisfied that it is necessary so to do, he may authorise an exporter or his authorised agent to issue a boat note. (b) Every person who is authorised by the 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] under clause (a) to issue boat notes shall maintain a proper account of boat notes issued by him and furnish to the proper officer such information as may be specified by the 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] in this behalf. (3) The boat notes shall be, - (a) of such dimension and colour as are indicated in the forms appended to these regulations; and (b) maintained in duplicate and machine numbered. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014