Regulation 2 - Consumable stores on board to be sealed - Imported Stores (Retention on Board) Regulations, 1963

2. Consumable stores on board to be sealed. — Any imported stores on board a vessel arriving from a foreign port or an aircraft arriving from a foreign airport may remain on board such vessel or aircraft without payment of import duty leviable thereon during the period such vessel or aircraft is not a foreign-going vessel or aircraft, subject to the condition that where such stores are consumable stores — (a) in the case of alcoholic liquor, cigarettes, cigars and pipe tobacco, such stores are kept under Customs seal; (b) in the case of consumable stores other than those specified in clause (a) such of other stores are likewise kept under Customs seal : Provided that if the proper officer is satisfied that it is not practicable so to do, he may, after taking inventory of such other stores, allow them to remain on board without being put under Customs seal.