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CUSTOMS LAW- PROCEDURE - January 4th, 2008
21.0 Introduction
21.1 Objectives
21.2 Customs Procedure
21.2.1 Import procedure
21.2.2 Assessment of import duty and clearance
21.3.3 Export procedure
21.3 Clearance of goods
21.3.1 Baggage
21.3.2 Goods imported and exported by post
21.3.3 Store
21.3.4 Goods in transit
21.4 Duty Drawback Provisions
21.5 Let us Sum up
21.6 Glossary
21.7 Self Assessment Exercise
21.8 Further Readings
In the previous lesson meaning, scope, objects, nature of customs duty and
classification and valuation of goods have been explained. In this lesson an
attempt is being made to discuss the customs procedure. Besides, it is also
proposed to discuss the provisions relating to baggage and duty draw back etc.
After going through this lesson you should be able to understand:
Custom procedure
Clearance of goods from ports
Baggage provisions
Goods imported and exported by post
Goods in transits
Duty drawback provisions
Goods are imported in India or exported from India through sea, air or land.
Goods can come through post parcel or as baggage with passengers.
Procedures naturally vary depending on mode of import or export
Procedures have to be followed by person-in-charge of conveyance as well
as the importer.
Procedure to be followed by the Carrier
The 'person in charge of conveyance' (carrier of goods) has to follow
prescribed procedure.
Arrival at customs port/airport only - Section 29 provides that personin-
charge of a vessel or an aircraft entering India shall call or land at
customs port or customs airport only. It can land at other place only if
compelled by accident, stress of weather or other unavoidable cause. In
such case, he should report to nearest police station or Customs
Officer. While arriving by land route, the vehicle should come by
approved route to land customs station only.
Import Manifest / Report- Person-in-charge of vessel, aircraft or
vehicle has to submit Import Manifest / Report. [also termed as IGM -
Import General Manifest]. (In case of a vessel or aircraft, it is called
import manifest, while in case of vehicle, it is called import report.)
The import manifest in case of vessel or aircraft is required to be
submitted prior to arrival of a vessel or aircraft. Import report (in case
of vehicle) has to be submitted within 12 hours of arrival at the
customs station. If the report / manifest could not be submitted within
prescribed time, person-in-charge or any person specified as
responsible by a notification is liable to penalty upto Rs 50,000
IGM can be submitted electronically through floppy where EDI facility
is available.
Import manifest should be filled before arrival of ship aircraft.
Normally, agent submits the import manifest before arrival, so that
maximum possible formalities are completed before vessel or aircraft
arrives. This also enable importer to file Bill of Entry in advance.
Grant of Entry Inwards by Customs Officer - Unloading of cargo can
start only after Customs Officer grants Entry Inwards. Such entry
inwards can be granted only when berthing accommodation is granted
to a vessel.
Carrier responsible for shortages during unloading - If the goods are
short landed, the carrier is liable to pay penalty upto twice the amount
of duty payable on such short landed goods.
Procedure by Importer
The importer importing the goods has to follow prescribed procedures for
import by ship/air/road. (There is separate procedure for goods imported as a
baggage or by post.)
Bill of Entry - This is a very vital and important document which every
importer has to submit under section 46 Bills of Entry should be
submitted in quadruplicate original and duplicate for customs,
triplicate for the importer and fourth copy is meant for bank for making
Under EDI system, Bill of Entry is actually printed on computer in
triplicate only after out of charge order is given. Duplicate copy is
given to importer.
Types of Bill of Entry - Bills of Entry should be of one of three types.
Out of these, two types are for clearance from customs while third is
for clearance from warehouse.
BILL OF ENTRY FOR HOME CONSUMPTION - This form, called
Bill of Entry for Home Consumption, is used when the imported
goods are to be cleared on payment of full duty. Home consumption
means use within India. It is white coloured and hence often called
white bill of entry.
BILL OF ENTRY FOR WAREHOUSING - If the imported goods are
not required immediately, importer may like to store the goods in a
warehouse without payment of duty under a bond and then clear from
warehouse when required on payment of duty. This will enable him to
defer payment of customs duty till goods are actually required by him.
This Bill of Entry is printed on yellow paper and often called Yellow
Bill of Entry. It is also called Into Bond Bill of Entry as bond is
executed for transfer of goods in warehouse without payment of duty.
BILL OF ENTRY FOR EX-BOND CLEARANCE - The third type is
for Ex-Bond clearance. This is used for clearance from the warehouse
on payment of duty and is printed on green paper.
RATE OF DUTY FOR CLEARANCE FROM WAREHOUSE - It
may be noted that rate of duty applicable is as prevalent on date of
removal from warehouse. Thus, if rate has changed after goods are
cleared from customs port, customs duty as assessed on yellow bill of
entry and as paid on green bill of entry will not be same.
Mention of BIN on Bill of Entry A BIN (Business Identification
Number) is allotted to each importer and exporter w.e.f. 1.4.2001. It is
a 15 digit code based on PAN of Income Tax (PAN is a 10 digit code)
Filing of Bill of Entry - Normally, Bill of Entry is filed by CHA on
behalf of the importer. Customs
Documents to be submitted by Importer - Documents required by
customs authorities are required to be submitted to enable them to (a)
check the goods (b) decide value and classification of goods and (c) to
ensure that the import is legally permitted. The documents that are
essentially required are: (i) Invoice (ii) Packing List (iii) Bill of Lading
/ Delivery Order (iv) GATT declaration form duly filled in (v)
Importers / CHAs declaration duly signed (vi) Import Licence or
attested photocopy when clearance is under licence (vii) Letter of
Credit / Bank Draft wherever necessary (vii) Insurance memo or
insurance policy (viii) Industrial License if required (ix) Certificate of
country of origin, if preferential rate is claimed. (x) Technical
literature. (xi) Test report in case of chemicals (xii) Advance License /
DEPB in original, where applicable (xiii) Split up of value of spares,
components and machinery (xiv) No commission declaration. A
declaration in prescribed form about correctness of information should
be submitted.
The Noting is now done electronically in large ports, while it is done
manually in small ports. Thoka Number (Serial Number) is given
while noting the Bill of Entry.
The documents submitted by importer are checked and assessed by Customs
authorities and then goods are cleared.
Noting of Bill of Entry - Bill of Entry submitted by importer or
Customs House Agent is cross-checked with Import Manifest
submitted by person in charge of vessel / carrier. It is noted if the
description tallies. .
Date of presentation of bill of entry is highly relevant and the rate of
duty as applicable on this date will be considered for calculating the
duty payable. Bill of Entry is accepted only after proper scrutiny vis-àvis
import manifest and various declarations given in bill of entry and
attached documents like invoicing, bill of lading etc. If such documents
are not attached, the authorities can refuse to accept the Bill of Entry
Prior Entry of Bill of Entry - After the goods are unloaded, these have
to be cleared within stipulated time - usually three working days. If
these are not so removed, demurrage is charged by port trust/airport
authorities, which is very high. Hence, importer wants to complete as
many formalities as possible before ship arrives.
Assessment of Customs duty
Section 17 provides that assessment of goods will be made after Bill of Entry
is filed. Date stamp of receipt is put on the Bill of Entry and then it is sent to
appraising department either manually or electronically
There are various Appraising groups for different Chapter headings. Each
group is under an Assistant/Deputy Commissioner. Group consists of
Examiners and Appraisers.
APPRAISING THE GOODS - Appraiser has to (a) correctly classify
the goods (b) decide the Value for purpose of Customs duty (c) find
out rate of duty applicable as per any exemption notification and (d)
verify that goods are not imported in violation of any law. He can call
for any further documents that may be required for assessment. If he is
of the opinion that goods have to be examined for appraisal, he will
issue an examination order, usually on the reverse of Bill of Entry.
VALUATION OF GOODS - As per rule 10 of Customs Valuation
Rules, the importer has to file declaration about full 'value' of goods. If
the assessing officer has doubts about the truth and accuracy of 'value'
as declared, he can ask importer to submit further information, details
and documents. If the doubt persists, the assessing officer can reject
the value declared by importer.
APPROVAL OF ASSESSMENT - The assessment has to be approved
by Assistant Commissioner, if the value is more than Rs one lakh. (in
cases covered under fast track clearance for imports, appraiser is also
authorised to approve valuation). followed by his name, preferably by
rubber stamp.
PAYMENT OF CUSTOMS DUTY - After assessment of duty,
necessary duty is paid. Regular importers and Custom House Agents
keep current account with Customs department. The duty can be
debited to such current account, or it can be paid in cash/DD through
TR-6 challan in designated banks.
After payment of duty, if goods were already examined, delivery of
goods can be taken from custodians (port trust) after paying their dues.
If goods were not examined before assessment, these have to be
submitted for examination in import shed to the examining staff. After
shed appraiser gives out of charge order, delivery of goods can be
taken from custodian.
First and second system of assessment - There are two systems of
assessment. Section 17(2) provides for assessment after examination of
goods and section 17(4) provides for assessment on basis of
documents, followed by inspection and testing of goods.
First appraisement system or 'first check procedure' is followed if the
appraiser is not able to make assessment on the basis of documents
submitted and deems that inspection is necessary. Goods are examined
first and then these are assessed.
First appraisement is generally carried out in following cases
If complete documents are not submitted
Goods are to be tested for correct classification
Goods are re-imported
Goods are damaged or deteriorated and abatement is claimed
Goods are abandoned and remission of duty is applied for
When goods are provisionally assessed
When importer himself requests for examination of goods before
payment of duty.
In Second Appraisement System or 'second check procedure', which is
normally followed, assessment is done on basis of documents and then
goods are examined. Such examination is not mandatory. It is done on
selective basis on the basis of risk assessment or specific intelligence
report. Section 17(4) of Customs Act specifically provides that if initially
assessment is done on basis of documents, re-assessment can be done after
examination or testing of goods or otherwise, if it is found subsequent to
examination or testing or otherwise, that any statement made on Bill of
Entry or any information supplied is not true in respect of matter relevant
to assessment of duty.
Examiners carry out physical examination and quantitative checking like
weighing, measuring etc. Selected packages are opened and examined on
sample basis in Customs Examination Yard. Examination report is prepared
by the examiner.
Provisional Assessment
Section 18 of Customs Act, 1962 provide that provisional assessment can be
done in following cases
(a) when Customs Officer is satisfied that importer or exporter is unable to
produce document or furnish information required for assessment
(b) it is deemed necessary to carry out chemical or other tests of goods
(c) when importer/exporter has produced all documents, but Customs Officer
still deems it necessary to make further enquiry. In such cases, assessment is
done on provisional basis. The importer/exporter has to furnish
guarantee/security as required by Customs Officer for payment of difference if
any. Goods can be cleared after payment of duty provisionally assessed and
after providing the security. After final assessment, difference is paid by
importer or refunded to him as the case may be. If the imported goods were
warehoused after provisional assessment, the Customs Officer may require
importer to execute a bond for twice the difference in duty, if duty finally
assessed is higher [section 18(2) (a)]. The bond is called as 'P D Bond'
(Provisional Duty Bond). The bond is with security or surety. Bank guarantee
can also be given as a security.
Checking of duty drawback / license documents
Documents in respect of Duty Entitlement Pass Book (DEPB), advance
license, duty drawback etc. will be checked.
Out of Customs Charge Order
After goods are examined, it is verified that import is not prohibited and after
customs duty is paid, Customs Officer will issue Out of Customs Charge
order under section 47. Goods can be cleared from customs area only on
receipt of such order. This is an adjudicating order within the meaning of
Customs Act, even if it is passed by Appraiser and not by Assistant
Demurrage if goods not cleared
Heavy demurrage is payable if goods are not cleared from port within three
Relevant Date for Rate and Valuation of Customs Duty
Section 15 of Customs Act prescribes that rate of duty and tariff valuation
applicable to imported goods shall be the rate and valuation in force at one of
the following dates. (a) if the goods are entered for home consumption, the
date on which bill of entry is presented (b) in case of warehoused goods, when
Bill of Entry for home consumption is presented u/s 68 for clearance from
warehouse and (c) in other cases, date of payment of duty.
Procedures have to be followed by (a) person-in-charge of conveyance and
(b) the exporter. The procedures are similar to procedures for import, of
course, in reverse direction.
Procedures by person in charge of conveyance
Any new airline, shipping line, steamer agent should be registered in Customs
Systems for electronic processing of shipping bills etc.
The person in charge of conveyance has to follow prescribed procedures.
Entry Outward - The vessel should be granted Entry Outward.
Loading can start only after entry outward is granted. (Section 39 of
Customs Act). Steamer Agents can file application for entry outwards
14 days in advance so that intending exporters can start submitting
Shipping Bills. This ensures that formalities are completed as quickly
as possible and loading in ship starts quickly.
LOADING WITH PERMISSION - Export goods can be loaded only
after Shipping Bill or Bill of Export, duly passed by Customs Officer is
handed over by Exporter to the person-in-charge of conveyance. In
case of baggage and mail bags, shipping bill is not necessary, but
permission of Customs Officer is required (section 40).
Export Manifest - As per section 41, an Export Manifest/Export Report
in prescribed form should be submitted before departure. [The report is
popularly called as Export General Manifest - EGM]. The details
required are similar to import manifest. Such manifest/report can be
amended or supplemented with permission, if there was no fraudulent
intention. Such report should be declared as true by the person-incharge
signing the export manifest. This report is not required if the
conveyance is carrying only luggage of occupants.
Procedures to be followed by Exporter
Export procedures have been summarised in Chapter 3 Part II of CBE & Cs
Customs Manual, 2001.
Every exporter should take following initial steps -
1. Obtain BIN (Business Identification Number) from DGFT. It is a PAN
based number
2. Open current account with designated bank for credit of duty drawback
3. Register licenses / advance license / DEPB etc. at the customs station,
if exports are under Export Promotion Schemes
Exporter has to submit shipping bill for export by sea or air
and bill of export for export by road. Goods have to be
assessed for duty, even if no duty is payable for most of
exports, as Nil Duty assessment is also an assessment.
Shipping Bill to be submitted by Exporter - Shipping Bill and
Bill of Export Regulations prescribe form of shipping bills. It
should be submitted in quadruplicate. If drawback claim is to
be made, one additional copy should be submitted. There are
five forms: (a) Shipping Bill for export of goods under claim
for duty drawback - these should be in Green colour (b)
Shipping Bill for export of dutiable goods - this should be
yellow colour (c) shipping bill for export of duty free goods - it
should be white colour (d) shipping bill for export of duty free
goods ex-bond - i.e. from bonded store room - it should be pink
colour (e) Shipping Bill for export under DEPB scheme - Blue
The shipping bill form requires details like name of exporter,
consignee, Invoice Number, details of packing, description of
goods, quantity, FOB Value etc. Appropriate form of shipping
bill should be used.
Relevant documents i.e. copies of packing list, invoices, export
contract, letter of credit etc. are also to be submitted. In case of
excisable goods, from ARE-1 prepared at the time of clearance
from factory should also be submitted.
Customs authorities give serial number (called 'Thoka
Number') to shipping bill, when it is presented.
Duty drawback formalities - If the exporter intends to claim
duty drawback on his exports, he has to follow prescribed
procedures and submit necessary papers.
Other documents required for export - Exporter also has to
prepare other documents like (a) Four copies of Commercial
Invoice (b) Four copies of Packing List (c) Certificate of Origin
or pre-shipment inspection where required (d) Insurance policy.
(e) Letter of Credit (f) Declaration of Value (g) Excise ARE284
1/ARE-2 form as applicable (h) GR / SDF form prescribed by
RBI in duplicate (i) Letter showing BIN Number.
RCMC certificate from Export Promotion Council - Various
Export Promotion Councils have been set up to promote and
develop exports. (e.g. Engineering Export Promotion Council,
Apparel Export Promotion Council, etc.) Exporter has to
become member of the concerned Export Promotion Council
and obtain RCMC - Registration cum membership Certificate.
Check in customs
Document submitted is processed by customs authorities, and following are
Value and classification of goods under drawback schedule in case of
drawback shipping bills
Export duty / cess if applicable
Advance License shipping bills are checked to ensure that description
in invoice and final product specified in Advance License matches. If
necessary, samples may be drawn and assessment may be done after
visual inspection or testing
Exportability of goods under EXIM policy and other laws - Some
exports are totally prohibited under various Acts e.g. items restricted
or prohibited under Foreign Trade (Regulation) Act; antiques; art
treasures; Arms; narcotics etc. Some items like tea, coffee and coir
products can be exported only against authorisation/licence under
respective Acts.
Examination of goods before export
After shipping bill is passed by export department, the goods are presented to
shed appraiser (exports) in dock for examination. Goods will be examined by
examiner. This inspection is necessary (a) to ensure that prohibited goods are
not exported (b) goods tally with description and invoice (c) duty drawback,
where applicable, is correctly claimed.
Let Export Order by Customs Authorities
Customs Officer will verify the contents and after he is satisfied that goods are
not prohibited for exports and that export duty, if applicable is paid, will
permit clearance. (section 51) by giving let ship or let export order.
GR-1, ARE-1, octroi papers, quota certification for export etc. are also signed.
Exporters copy of shipping Bill, GR-1, and ARE-1 etc. duly certified are
handed over to exporter or CHA. Drawback claims papers are also processed.
Conveyance to leave on written order
The vessel or aircraft which has brought imported goods or which carry export
goods cannot leave that customs station unless a written order is given by
Customs Officer. Such order is given only after (a) export manifest is
submitted (b) shipping bills or bills of export, bills of transhipment etc. are
submitted (c) duties on stores consumed are paid or payment of the same is
secured (d) no penalty is leviable (e) export duty, if applicable, is paid. - -
Such permission is not required if the conveyance is carrying only luggage of
Activity A
Give the name of any five documents that the importer is required to submit to
the customs authorities?
Following are the procedures of Baggage and Clearance.
Elaborate provisions have been made for baggage as many Indians have
tremendous craze for foreign goods - particularly electronic goods, cosmetics,
liquor, perfumes etc.
(a) Baggage means all dutiable articles, imported by passenger or a member
of a crew in his baggage (b) Un-accompanied baggage, if despatched
previously or subsequently within prescribed period is also covered (c)
baggage does not include motor vehicles, alcoholic drinks and goods
imported through courier (d) Baggage does not include articles imported
under an import licence for his own use or on behalf of others.
Bona fide baggage accompanying passenger is exempt from duty. It includes
wearing apparel, toilet requisites and other personal effects.
Following are general prohibitions / restrictions
(a) Foreign and Indian currency can be taken out / brought in only as per
restrictions of RBI under FEMA
(b) Possession of narcotic drugs is strictly prohibited.
(c) Domestic pets like dogs, cats, birds etc. can be brought as per strict health
certificate regulations.
(d) Taking out exotic birds, wind orchids and wild life, is strictly prohibited.
(e) Endangered species or articles made from flora and fauna such as ivory,
musk, reptile skins, furs, shahtoosh or antiques are prohibited.
Declaration by owner of baggage
Section 77 of Customs Act provides that owner of any baggage has to make
declaration of its contents to customs officer. Rate of duty and tariff valuation
shall be the rate and valuation in force on the date of declaration.
GREEN CHANNEL - It is impractical to ask every traveller to declare
contents of his baggage. Hence, customs have provided two channels
at airports. If a person does not have any dutiable goods, he can go
through green channel.
An incoming passenger has to submit disembarkation card, containing
written declaration about his baggage. This should be collected when
passenger goes through green channel.
Any passenger found walking through green channel with dutiable or
prohibited goods (or found mis-declaring quantity, value or description
while going through red channel) is liable to strict penal action of
seizure and confiscation. He can even be arrest / prosecuted
Ministry has advised that instead of high percentage of screening the
bags, field formations should intensify intelligence and surveillance
system of passenger profiling to ensure that only suspect passengers
and frequent short visit passengers are diverted from green channel for
scanning of baggage.
RED CHANNEL - Person carrying dutiable goods should pass through
red channel and should submit declaration. The declaration of goods
and value as given by passenger in disembarkation card is generally
accepted, but baggage can be inspected by customs officer.
Rate of duty on baggage
Rate of duty on baggage is as follows:
GENERAL RATE ON BAGGAGE - Baggage is classified in Customs
Tariff in Chapter 98.03, irrespective of actual classification as per
Customs Tariff. The entry reads as All dutiable articles, imported by
passenger or member of crew in his baggage. Tariff rate is 150%.
However, effective rate (i.e. specified by a notification) is 35% w.e.f.
1-3-2005, plus education cess of 2% on the duty.
This rate is not available to - fire arms, cartridge of firearms exceeding
50, cigarettes, cigars or tobacco in excess of the quantity prescribed for
importation free of duty under Baggage Rules and goods imported
through courier service
CONCESSIONAL RATE IN CERTAIN CASES - A person returning
after one year or a person transferring his residence to India after two
years' stay abroad, is eligible for concessional rates on some goods.
DUTY ON GOLD IN SOME CASES - Gold brought as baggage by a
passenger of Indian origin or a person holding Indian passport. The
duty is only Rs 100 per Kg for import of gold bars bearing
manufacturers or refiners engraved serial number and weight
expressed in metric units and gold coins. In case of other gold,
including tola bars and ornaments (but excluding ornaments studded
with stones or pearls), the duty is Rs 250 per Kg. Upto 10 Kg gold can
be brought by each eligible passenger. No special additional duty or
CVD is payable. The person should have been staying abroad for over
six months. Duty must be paid only in convertible foreign currency.
Out of the period of 6 months, short visits upto 30 days are permitted,
if the concession was not availed in those short visits.
DUTY ON SILVER IN SOME CASES - Silver brought as baggage by
a passenger of Indian origin holding Indian passport upto 100 Kg is
chargeable to duty of Rs. 500 per Kg, if the person was staying abroad
for over six months. Duty has to be paid only in convertible foreign
currency. No special additional duty, or CVD is payable. Out of the
period of 6 months, short visits upto 30 days are permitted, if the
concession was not availed in such short visit.
The gold and sliver so obtained can be sold in India, provided that
payment for the same is obtained by cheque in Indian rupees gold.
IMPORT FOR PERSONAL USE - Dutiable articles imported by air or
post, but not as baggage, intended for personal use, which are not
prohibited under Foreign Trade (Development and Regulation) Act are
classifiable under 98.04 and general rate is 30%, plus 4% special
additional duty (SAD). The goods are exempt from additional duty
Following baggage is exempt from customs duty - (a) Personal
property re-imported (b) Free replacement under warranty of articles
which are private personal property of passenger (c) foodstuff upto Rs
50,000 (d) Free gifts and donations to red cross, CARE or Government
of India for relief and rehabilitation (e) Samples, price lists, prototypes,
commercial samples etc. (f) Goods brought for display, exhibition, fair
etc., subject to various conditions (g) Agricultural products or goods
manufactured or produced in Nepal. (h) Other goods as
Customs duty is not payable if amount of duty is Equal to or less than
Rs 100
Exemptions/Restrictions on Baggage
Tourists can be broadly classified as (a) Indian persons going abroad for a
short trip and coming back (b) Indian persons gone abroad for work and
coming back after few years (c) tourists visiting India for sight seeing or
business purpose. Accordingly, Baggage Rules, 1998 contain different
provisions for (a) Residents from India (b) Tourists visiting India and (c)
Persons transferring their residence.
Exemption only to bonafide baggage - The exemption to baggage is available
only to bonafide baggage. Though the term 'bonafide' baggage is not defined,
baggage declaration form prescribed that 'bonafide baggage' includes
wearing apparel * personal and household effects meant for personal
use of passenger or family members travelling with him and not for
sale or gift
Jewellery including articles made wholly or mainly of gold, in
reasonable quantity according to status of passenger
Tools of draftsman
Instruments of physician or surgeon.
Baggage of Indian Resident or foreigner residing in India
Resident means a person holding Indian Passport and normally residing in
India (i.e. Indian persons going abroad for short visit). The concession of free
import of used personal effects and general free allowance is also available for
foreign citizens residing in India.
Used personal effects - Used articles of personal wear and articles in
personal use of passengers for daily necessaries is fully exempt. Used
personal effects are also exempt. (This allowance is also available to
foreign citizens residing in India returning from abroad).
EXPORT CERTIFICATE WHILE GOING OUT - Note that items like
camera, computer, jewellery etc. will be permitted duty free as
personal effects only if these were taken from India while going
abroad. An 'export certificate' should be obtained from authorities
while taking these goods abroad, so that these can be brought back
without payment of duty.
GENERAL FREE ALLOWANCE - In addition to personal effects
(excluding jewellery), a passenger of 12 or more years of age is
allowed general free allowance of Rs. 25,000, if the Indian Resident is
returning from country other than Nepal, Bhutan, Myanmar or China.
This allowance is also available to foreign citizens residing in India
and tourists of Indian origin. The allowance is also available if he is
transferring his residence or returning after 3/12 / 24 months. A Non
Resident Indian who does not hold Indian passport is also entitled to
GFA if he is of Indian origin this allowance cannot be pooled with
General Free Allowance of other passengers - e.g. husband and wife
bringing one item of Rs. 50,000 will not be permitted duty free. . The
GFA is not available to foreign tourists. This General Free Allowance
is not applicable to un-accompanied baggage.
ALLOWANCE - The exemption is not allowed to items included in
Annex I to Baggage Rules, 1998. Items included in Annex I are: (1)
fire arms; (2) cartridges of fire arms exceeding 50; (3) cigarettes
exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 Gms.;
(4) Alcoholic liquor and wines in excess of one Liter each (5) Gold or
Silver in any form, other than ornaments.
Allowance to professionals returning to India - An Indian passenger
who was engaged in his profession abroad for over three months is
allowed to import following duty free goods as additional allowance -
(a) Household Articles upto Rs 6,000 (e.g. linen, utensils, tableware,
kitchen appliances, an iron etc.) (b) Professional equipment like
portable equipments, apparatus and appliances required in such
profession, upto Rs. 10,000/-. The limit will be increased to Rs.
20,000/- if he was abroad for over 6 months.
This exemption of professional equipment is only for carpenters,
plumbers, welders, masons and the like and not for items of common
use like cameras, typewriter, cassette-recorder, computers, word
processor etc. - Rule 5 of Baggage Rules, 1998 read with Appendix C.
Limited exemption to jewellery - If the passenger was residing abroad
for over one year, jewellery can be imported duty free upto Rs. 10,000
in case of gentleman passenger and Rs. 20,000 in case of lady
Imported goods taken abroad and brought back - A tourist can take
imported equipment like camera, cellular phone, notebook computers
02etc. abroad. In such case, he should take 'Export Certificate' with
him while going abroad. This will enable him to bring back the said
goods without payment of duty on return. It is now provided that
frequent travellers can get such certificate in advance. The certificate
will be serially numbered with official seal of issuing authority-giving
details of the product. Such certificate will be valid for one year and
can be obtained from any major customs house, international airport or
Duty payable on balance un-exempted baggage - The baggage
(including un-accompanied baggage) is exempt subject to limits
mentioned above. The balance quantity is dutiable at rates explained
above. Duty payable on Silver and Gold imported, as baggage has been
separately prescribed.
Concession to persons transferring his residence (TR)
A person who is transferring his residence to India is eligible to bring used
personal and household articles to India without duty. The provisions are
applicable to all - i.e. foreigners coming for residing in India as well as Indian
resident coming after 2 years and who is transferring his residence to India.
The conditions are: (a) He should have been residing abroad for at least
two years. During this period short visits not exceeding 6 months are
permissible. (b) The provision regarding 2 years' stay can be condoned
upto 2 months by Assistant Commissioner, if the early return was due
to terminal leave or vacation or other special circumstances. (c) The
provision regarding maximum 6 months stay during 2 years can be
relaxed by Commissioner in deserving cases (d) The passenger should
not have availed this concession in preceding three years (e) Goods in
Annex I & II are not allowed under this concession. (Rules 8 of
Baggage Rules, 1998, read with Appendix F). (However, duty on 18
items in Annex II is 30% upto value of goods of Rs. 5.0 lakhs).
GENERAL FREE ALLOWANCE - A passenger can also avail of
General Free Allowance as available to other residents, in addition to
above. (Rule 8).
PERSONAL AND HOUSEHOLD GOODS - The exemption is
available only for personal and household goods i.e. those required
for use of the passenger or running the household. CONCESSION
FOR TRANSFER OF RESIDENCE - A person transferring his
residence to India after stay abroad for two years and who has not
availed this concession in preceding three years is eligible for
concession upto value of Rs. 5.00 lakhs exclusive of value of his
personal effects and other household articles. This concession is
available on 18 articles contained in Annex II of Baggage Rules, 1998.
Duty is 30%. Passenger has to declare that no other person of his
family has availed this benefit.
ARTICLES NOT ALLOWED UNDER TR - Transfer of Residence
concession is not available to motor vehicles, vessels, aircrafts,
cinematograph films, alcoholic liquor and wines (in excess of one litre
each), cigarettes (exceeding 200), cigars (exceeding 50), tobacco
(exceeding 250 gms.), Gold (other than ornaments), Silver (other than
ornaments), fire arms and cartridges of fire arms exceeding 50 Annex
I and II of Baggage Rules.
Allowance for persons returning after one year i.e. Mini TR
A person who was working abroad and is returning to India on
termination of work and who was staying abroad for at least 365 days out
of previous two years is eligible to certain concessions. This is termed as
mini TR i.e. Mini Transfer of Residence. He is entitled to bring
personal effects and household articles upto Rs. 75,000/- duty free [The
limit was Rs 30,000 upto 28-2-2002]. This allowance is in addition to
General Free Allowance. The conditions are (a) These should be in
possession of himself or his family and used for at least six months (b) He
shall be allowed to avail himself of this exemption only once in three
years. (c) Items in Annex I & Annex II to Baggage Rules are not allowed
under this rule. (d) Goods should be contained in his bonafide baggage.
Items under Annex I am already explained above. Items under Annex II are as
Colour/monochrome TV
(i) VCR/VCP/VTR
(ii) Digital Video Disc (DVD) player
(iii) Video Home Theatre system
(iv) Washing machine
(v) Electrical/LPG cooking range (other than stoves with upto two
(vi) Music system
(vii) Personal/Desk top Computer
(viii) Note book computer/ laptop computer
(ix) Air conditioner
(x) Refrigerator
(xi) Deep freezer
(xii) Microwave oven
(xiii) Video camera or video camera with TV, sound/video recording
(xiv) Word processing machine.
(xv) Fax machine.
(xvi) Portable photocopying machine
(xvii) Vessels
(xviii) Aircrafts
(xix) Cinematograph films of 35 mm and above.
(xx) Gold or Silver in any form, other than ornaments.
In other words, the exemption of Rs. 75,000 is illusory as the items a person
would like to bring after stay abroad are mostly not exempt. However, duty
payable is 30% on the first 18 items included in Annex II upto value of Rs 1,
50,000 in case of Mini TR.
Since baggage does not include motor vehicles, liquor and firearms, the
exemption is obviously not applicable for those goods.
AFTER STAY OF 365 DAYS - The general rate of customs duty on
baggage is reduced to 30% if a person holding Indian passport, returns
to India after staying abroad for at least 365 days in last two years. He
should be 'working abroad', i.e. mere stay with relatives or others is not
enough to avail this concession. The person is eligible for following
concession: duty payable is 30% on CTV, VCR, VCP, cooking range,
washing machines, A/C, PC, dish washers, musical systems,
refrigerator, deep freeze, micro-wave oven, video camera, word
processing machine and Fax machine. (These are first 18 items
included in Annex II to Baggage Rules, 1998) Concession is available
for one unit of these goods per family upto total value of Rs. 75,000,
inclusive of value of other goods imported duty free under rule 5 of
Baggage Rules. [Under these rules, household articles excluding those
in Annex I and Annex II are permitted to be imported duty free].
Concessions to Tourists
Tourists visit India for various purposes and rules have been framed to allow
them to bring goods to India.
Tourist means (a) a person who is not normally resident of India (b) who
enters India for stay of not more than six months in the course of twelve
month period (c) he should come for legitimate non-immigrant purpose such
as touring, recreation, sport, health, family reasons, study, religious
pilgrimages or business. [rule 2(iii) of Baggage Rules, 1998].
Thus, Non-Resident Indians who do not hold Indian passports are also covered
in this definition.
Exemption to Baggage of tourists
Following are the exemptions -
(a) Used personal effects of tourist and travel souvenirs are allowed duty free.
Personal effects should be for personal use of the tourist and these goods,
other than consumed, should be re-exported when tourist leaves India for
foreign destination.
(b) Tourists of Indian Origin (even if holding foreign passport) other than
those coming from Pakistan by land route, are entitled to General Free
Allowance in addition to 'personal effects'.
(c) Foreign Tourists are permitted to bring articles upto Rs 4,000 for making
gifts. This can include upto 200 cigarettes or 50 cigars or 250 gms of tobacco
and upto 1 litre each of Alcoholic liquor and wine. Duty will have to be paid
for gifts over the value of Rs 4,000 (Rs 3,000 if they are coming from
(d) Tourists of Pakistani origin or foreign tourists coming from Pakistan or
tourists of Indian origin coming from Pakistan, by land route, are entitled to
bring used personal effects and travel souvenirs are allowed duty free.
Personal effects should be for personal use of the tourist and these goods,
other than consumed, should be re-exported when tourist leaves India for
foreign destination. In addition, articles upto values of Rs 3,000 for making
gifts are permitted duty free.
(e) Tourists of Nepalese origin coming from Nepal or of Bhutanese origin
coming from Bhutan are not entitled to any exemption. The rules do not even
make mention in respect of exemption of personal goods for their personal
use. Obviously, this is not the intention. In fact, as per section 79(1) (b) of
Customs Act, articles of baggage for use of the passenger or his family are
exempt from customs duty and hence they will be exempt even if no specific
mention is made in rules.
Foreign experts assigned to India under various UN schemes etc. are
permitted to bring various articles, including VCR, video camera and Air
conditioners. These are exempt from customs duty on obtaining certificate of
undertaking from the expert. Duty will be paid by concerned ministry /
Normal procedures for import by air/ship/road are not possible for imports as
baggage or import through post. Hence, separate provisions have been made
for import/export by post.
ENTRY FOR PURPOSE OF POSTAL ARTICLES - 'Entry' means an
Entry made in 'Bill of Entry' in case of imports and 'Shipping Bill' in
case of exports. In case of post parcels, Label/declaration
accompanying goods which contain description, quantity and value of
the goods will be deemed to be an Entry for purposes of Customs
Act, vide section 82 of Customs Act. Thus, filing of separate Bill of
Entry or Shipping Bill is not necessary for import/export through post.
RATE OF DUTY AND TARIFF VALUATION - As per section 83 of
Customs Act, the rate of duty and valuation as on date on which postal
authorities submit the list to Customs Officer will be considered.
However, if such list is presented before arrival of vessel, the date will
be deemed to be date of arrival of the vessel. Similarly, in case of
exports, rate and tariff valuation as applicable on date on which goods
are handed over to postal authorities will be considered.
Regulation for import/ export by post
Section 84 authorises Board to make regulations for procedures for
examination and assessment of duty and transit/transhipment of goods
imported by post. Accordingly, CBE and C have made rules.
POST PARCELS TO POST OFFICE - Post parcels will be allowed to
pass from port/airport to Foreign Parcel Department of Government
Post Offices without payment of customs duty. Postmaster will hand
over to Principal Appraiser, Customs following (a) memo showing
total number of parcels from each country of origin (b) Parcel Bills or
Senders declaration (c) Customs declaration and despatch notes, if any
(d) other information that may be required.
INSPECTION OF MAIL - The mail bag will be opened and
scrutinised by Postmaster under supervision of Principal Postal
Appraiser of Customs. Packets suspected of containing dutiable goods
will be separated and presented to Customs Appraiser with letter mail
bill and assessment memos.
PARCEL BILL/LETTER MAIL BILL - The parcel bill/letter mail bill
will show details like (a) Serial number assigned by office of posting
(b) Name of office of posting (c) Destination (d) weight (e) local
number (f) Contents as ascertained by Customs (g) Declared value in
foreign currency (h) Rupee Value (i) Rate of duty (j) Amount of duty
and (k) Remarks.
EXAMINATION AND ASSESSMENT - Customs Appraiser will
mark the parcels which are required to be detained as (a) necessary
particulars are not available or (b) mis-declaration or under-valuation
is suspected or (c) goods are prohibited for import. Other parcels will
be assessed without opening, on the basis of details given in parcel bill
or despatch notes. The duty will be assessed and will be entered on
parcel bill. These will be audited and returned to Postmaster.
Postmaster will hand over parcel to addressee only after collecting the
customs duty.
OPENING OF PARCELS - Parcels selected by Appraiser for
examination will be opened and examined. If required, details will be
called from addressee. After inspection, the parcels will be sealed with
a distinctive seal. If mis-declaration or under-valuation is noted or
goods are prohibited goods for imports, these will be detained and
reported to Customs Commissioner. After assessment, these will be
handed over to Post Master, who will hand over to addressee on receipt
of payment of Customs duty.
Gifts from abroad upto Rs. 10,000 of goods, which are not prohibited goods
for import, are duty free if sent by post or through courier. The postal charges
or air freight will not be taken into account for determining value limit of Rs
10,000. [Notification No. 171/93-Cus dated 16-9-1993 as amended on 6-7-
1999]. However, if the value exceeds Rs 10,000, customs duty is payable on
whole value even if gift was received unsolicited.
Post Parcel where customs duty payable is less than Rs. 100 are fully exempt
from duty (this is obviously with a view to ignore small parcels). Post Parcels
posted from India but returned un-delivered are also exempt from customs
duty, if no export benefit was claimed on these parcels.
Articles exported by post are required to be covered by a declaration in
prescribed form. Where the value exceeds Rs 50 and payment is to be
received, the export must be declared in exchange control form PP. Export of
Indian and foreign currency, bank drafts, cheques, National Saving
Certificates are not allowed unless accompanied by permit issued by RBI,
unless where such negotiable instruments are sent by authorised dealers in
India. Goods upto Rs 25,000 can be exported as gifts. Export of purchases
made by foreign tourists is permitted on submission of proof that payment was
received in foreign exchange.
Section 2(38) define Stores as goods for use in a vessel or aircraft and
includes diesel and spare parts and other articles of equipment, whether or not
they are required for immediate fitting. The ships/aircrafts coming from
abroad require spares and consumables for their ships and hence special
provisions have been made.
Stores can remain on Board of vessel or aircraft while in India.
Imported Stores can be transferred to another vessel or aircraft with
permission of Customs officer, without payment of duty, if the vessel
is a foreign going vessel. - section 86. Imported stores on board a
vessel or aircraft can be consumed as stores without payment of
customs duty, as long as the vessel or aircraft is a foreign going vessel
or aircraft. (Section 87.)
Imported stores can be kept in warehouse without assessment of duty
and without payment of duty for supply to ships / aircrafts. (Section
REMOVAL OF STORES FROM WAREHOUSE - The stores can be
removed from warehouse without payment of duty to be taken back on
foreign going vessel. A 'shipping bill' has to be submitted if the 'stores'
are to be removed without payment of duty. Warehouse rent and other
penalties etc. if applicable, are payable before removal of stores.
(Section 88.)If stores are to be removed after payment of duty for
home consumption, Bill of Entry has to be submitted and goods can be
removed after payment of duty, penalties, rent and interest as may be
STORES FREE OF EXPORT DUTY - Stores manufactured or
produced in India may be exported without payment of export duty, as
stores on any foreign going vessel with permission of Customs Officer,
who will determine the requirement based on size of vessel or aircraft,
length of journey etc. - section 89. - - Since the supply is treated as
export it will be eligible for duty drawback.
SUPPLY OF IMPORTED DUTY PAID STORES - Imported duty
paid stores can be supplied as 'stores' to foreign going vessel. If such
supplies of stores are made, 98% of customs duty paid will be allowed
as 'duty drawback'. If fuel or lubricating oil is supplied as stores to
foreign going vessel, 100% customs duty paid on the fuel or
lubricating oil is refunded as duty draw back. - Section 88
Section 53 provide that any goods imported in any conveyance will be allowed
to remain on the conveyance and to be transited without payment of customs
duty, to any place out of India or any customs station. However, all these
goods must be mentioned in import manifest or import report submitted by
person in charge of conveyance. Such goods should not be prohibited goods
under section 11 of Customs Act. [The conveyance may be vehicle, ship or
aircraft]. After transit, the goods may go to another customs station.
On arrival at customs station, the goods will be liable to customs duty as if it is
first importation in India
Activity B
Give the name of the two channels provided by customs at airport ?
Activity C
Discuss whether the following items are included in Annex 1 to Baggage
Rules, 1988:
a) Video camera
b) Aircraft
c) Fire arms
d) Computer
e) Music system
f) Gold other than ornaments
Drawback means the rebate of duty chargeable on any imported materials or
excisable materials used in manufacture or processing of goods which are
manufactured in India and exported. Export means taking out of India. Supply
of stores for use in vessel or aircraft proceeding to foreign port is also covered,
since it is treated as export as per section 89 of Customs Act.
Duty Drawback is equal to (a) customs duty paid on imported inputs including
SAD plus (b) excise duty paid on indigenous inputs. Duty paid on packing
material is also eligible. However, if inputs are obtained without payment of
customs/excise duty, no drawback will be paid. If customs/excise duty is paid
on part of inputs or rebate/refund is obtained, only that part on which duty is
paid and on which rebate/refund is not obtained will be eligible for drawback.
No drawback is available on other taxes like sales tax and octroi.
Processing also eligible for Drawback - Drawback is allowable if any
manufacture; process or any operation is carried out in India [section 75(1) of
Customs Act]. Thus, drawback is available not only on manufacture, but also
on processing and job work, where goods may not change its identity and no
manufacture has taken place.
Type of Drawback Rates
All Industry Drawback rates are fixed by Directorate of Drawback,
Dept. of Revenue, Ministry of Finance, Govt. of India, Jeevan Deep,
Parliament Street, New Delhi - 110 001. The rates are periodically
revised - normally on 1st June every year. Data from industry is
collected for this purpose. The types of rates are as follows:
ALL INDUSTRY RATE - This rate is fixed under rule 3 of Drawback
Rules by considering average quantity and value of each class of inputs
imported or manufactured in India. Average amount of duties paid is
considered. These rates are fixed for broad categories of products. The
rates include drawback on packing materials. Normally, the rates are
revised every year from 1st June, i.e. after considering the impact of
budget, which is presented in February every year. All Industry
drawback rate is not fixed if the rate is less than 1% of FOB Value,
unless the drawback claim per shipment exceeds Rs 500.
The AIR (All Industry Rate) is usually fixed as % of FOB price of
export products. However, in respect of many export products, duty
drawback cap (ceiling) has been prescribed, so that even if an exporter
gets high price, his duty drawback eligibility does not go above the
ceiling prescribed.
The table gives allocation of the drawback allowed under two heads
namely - Customs and Central Excise. The Customs portion covers
basic customs duty, surcharge and SAD. Excise portion covers basic
and special excise duty and CVD. Duty drawback of customs portion
can be paid even if exporter has availed Cenvat credit, as Cenvat credit
is only of excise duty and CVD.
The All Industry Rate (AIR) is fixed on the basis of weighted averages
of consumption of imported / indigenous inputs of a representative
cross section of exporters and average incidence of duties. Hence,
individual exporter is not required to produce any evidence in respect
of actual duties paid by him on inputs
BRAND RATE - It is possible to fix All Industry Rate only for some
standard products. It cannot be fixed for special type of products. In
such cases, brand rate is fixed under rule 6. The manufacturer has to
submit application with all details to Commissioner, Central Excise.
Such application must be made within 60 days of export. This period
can be extended by Central Government by further 30 days. Further
extension can be granted even upto one year in if delay was due to
abnormal situations
SPECIAL BRAND RATE - All Industry rate is fixed on average basis.
Thus, a particular manufacturer may find that the actual duty paid on
inputs is higher than All Industry Rate fixed for his product. In such
case, he can apply under rule 7 of Drawback Rules for fixation of
Special Brand Rate, within 30 days from export. The conditions of
eligibility are (a) the all Industry rate fixed should be less than 80% of
the duties paid by him (b) rate should not be less than 1% of FOB
value of product except when amount of drawback per shipment is
more than Rs. 500 (c) export value is not less than the value of
imported material used in them - i.e. there should not be negative
value addition.
Drawback Rate Fixation
Forms and procedures have been prescribed for submitting details to
jurisdictional Commissioner of Central Excise, who will fix the rate of duty
Drawback claim procedure
Exporter shall endorse on the shipping bill the description, quantity
and other details to decide whether goods are eligible for duty
drawback. He should submit one extra copy of shipping bill for
drawback purposes. Copy of Invoice should be submitted.
DECLARATION BY EXPORTER - A declaration should be made
rule 12(1)(a)(ii) of Duty Drawback Rules, on shipping bill or bill of
export that claim of drawback is being made and that duties of customs
and excise have been paid on materials, containers and packing
materials and that no separate claim for rebate of duty will be made. If
the exporter or his authorised agent was unable to make such
declaration due to reasons beyond his control, Commissioner of
Customs can grant exemption from this provision of making
declaration on shipping bill or bill of export.
Further declarations are also required when brand rate or special brand
rate has been fixed. These declarations have to be signed by exporter.
Triplicate copy of shipping Bill is the drawback copy and should be
marked as Drawback Claim Copy. It should be submitted with prereceipt
on reverse side with revenue stamp.
DECLARATION FOR NON-AVAILMENT OF CENVAT (a) If the
manufacturer-exporter or supporting manufacturer of merchant
exporter is registered with Central Excise, fact of non-availment of
Cenvat credit can be verified from ARE-1 form furnished (b) If the
manufacturer-exporter or supporting manufacturer of merchant
exporter is not registered with Central Excise, they have to submit selfdeclaration
about non-availment of Cenvat in prescribed form. The
drawback rate consists of two components - customs portion
(consisting of basic customs duty, surcharge and SAD) and excise
portion (consisting of basic excise duty, special excise duty and CVD).
The Cenvat credit is only in respect of central excise. Hence, it has
been clarified that even if Cenvat credit has been availed, duty
drawback in respect of customs portion will be available.
Duty drawback on Re-export
Section 74 of Customs Act, 1962 provide for drawback if the goods are
re-exported as such or after use. This may happen in cases like import
for exhibitions, goods rejected or wrong shipment etc. The re-exported
goods should be identifiable as having been imported and should be reexported
within two years from date of payment of duty when they
were imported. This period (of two years) can be extended by CBE&C
on sufficient cause being shown. These should be declared and
inspected by Customs Officer. Original shipping bill under which the
goods were imported should be produced. The goods can be exported
as cargo by air or sea, or as baggage or by post. -. -. - After inspection,
export and submission of application with full details, 98% of the
customs duty paid while importing the goods is repaid as drawback.
DISTINCTION BETWEEN SECTION 74 AND 75 - Section 74 is
applicable when imported goods are re-exported as it is and article is
easily identifiable, while section 75 is applicable when imported
materials are used in the manufacture of goods which are then exported
VALUE AT THE TIME OF EXPORT IS RELEVANT - As per
section 74(4), goods are deemed to have been entered for export on the
date rate of duty is to be calculated under section 16. As per section 16,
value of export goods will be taken on the date on which proper officer
makes an order permitting clearance of goods for export under section
51 of Customs Act. Hence, Value for the purposes of section 76(1)
(b) will be value at the time of export and not the original value of
import of the goods.
ANY PORT It has been clarified that goods can be re-exported to
any party (and not only to the same supplier) and re-export can take
place from any port
DRAWBACK FOR USED GOODS - If the imported goods are used
before re-export, the drawback will be allowed at a reduced percentage
[section 76(2) of Customs Act, 2162]. If the goods were in possession
of the importer, they might be treated as used by the importer. As per
the rules framed by Central Government, the table is as follows: (a) use
upto 6 months; 85% (b) 6 months to 12 months: 70% (c) 12 months to
18 months: 60% (d) 18 months to 24 months: 50% (e) 24 months to 30
months: 40% (f) 30 months to 36 months: 30% (g) over 36 months:
Nil. Drawback is allowed if the use is over 24 months only with
permission of Commissioner of Customs if sufficient cause is shown.
GOODS FOR PERSONAL USE - If the goods (including motor car)
were imported for personal use, the reduction in import duty
refundable is 4% per quarter for first year, 3% per quarter for second
year, 2.5% per quarter for third year and 2%
Activity D
Give the name of the three types of drawback rates?
Activity E
Who fixed the all industry drawbacks rates?
Customs duties levied by central government import of goods into, and export
of goods from, India. These rules are applicable for imported good not
applicable to exported goods. Good are imported or exported from India
through sea, air or land. Goods can come through post parcel or as baggage
with passengers. Procedure naturally varies depending on mode of import or
export. There are separate provisions for baggage. There are provisions for
draw back of custom and excise duty paid on inputs.
The various key words, which arise in this chapter, are
Aircraft means any machine, which can derive support in the atmosphere
from reactions of the air and includes balloons whether fixed, or free, airships,
kites, gliders and flying machines.
Assessments include provisional assessment, reassessment and any order of
assessment in which the duty assessed is nil.
Bill of export refers to a prescribed form for the goods to be exported by
Board means the Central Board of Excise and Customs constituted under the
Central Boards of Revenue Act, 1963. [2(6)1]
Conveyance includes a vessel, an aircraft and a vehicle.
Duty means a duty of customs leviable under this Act.
Examination in relation to any goods, includes measurement and weighment
Export Price means the price at which goods are exported. If the export
price is unreliable due to association or compensatory arrangement between
exporter and importer or a third party, export price can be constructed
(revised) on the basis of price at which the imported articles are first sold to
independent buyer or according to rules made for determining margin of
Vehicle means conveyance of any kind used on land and includes a railway
Warehouse means a public warehouse appointed under section 57 or
private warehouse licensed under section 58
Warehoused Goods means goods deposited in a warehouse.
1) Explain briefly the meaning of First appraisement and Second
appraisement system under customs act 1962?
2) Explain the provisions under customs act 1962 relating to Baggage
duty and concession to the resident retuning from abroad after a short
3) Write a short note on Drawback under section 74 of the Customs Act
4) Write short note on the following:
a) Import manifest
b) Customs station
c) Person in charge
d) Entry outward
Datey, V.S, 2005. Indirect Taxes, Taxmann Publisher, Delhi. Twentieth
Sanjeev Kumar. 2005. Indirect Taxes, Bharat Law House, Delhi. Fifth
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I came across these photos via a room somewhere and while it's not my usual kind of post, I wanted to share the inspiration of what's possible when you have a little imagination and creativity! Wow!
So it's missing a few essentials like a bathroom and kitchen but what a pretty reading place... don't you think? Her budget $3000., with most items flea markets finds. For the full story go here.
Photos by Trevor Tondro, for the NY Times.
A Classic & Affordable Christmas Table
6 hours ago

subset: commoncrawl


text:
Wheel Fastening spares or items as they are called include a number of things like nuts, bolts, fasteners, washers, etc. So, almost everything it takes to keep the wheel and the associated assembly fastened to the car. Many experts also include suspension related nuts and bolts in this category. That said finding most of the items for any vehicle are pretty easy because they tend to be for the most part standard across the auto industry. Though they may be a few spares that are hard to find depending on the type of vehicle you own.
One of the issues faced by buyers, in general, is that its hard for them to determine if what's being sold online is right for their vehicle. All the Wheel Fastening spares may look the same to the untrained eye, and without a physical look at items like nuts and bolts, it's hard to tell if they are the right size. Fortunately, reputed sellers like ourselves have made an effort to ensure that its easier to buy the right spares. We mention complete specifications including part numbers which should make buying the right ones easy.
Even though it's hard to tell the difference between a good and average spare, they do make a difference. Good Wheel Fastening spares will last a long time, possibly decades while low-quality ones may probably need to be replaced a year later. Fortunately, you can buy quality spares from 123spareparts.co.uk and that too at competitive prices.


text: Ramiro Polla wrote: > Diego Biurrun wrote: > > On Sun, May 04, 2008 at 03:50:05AM +0100, Ramiro Polla wrote: > >> $subj > > > > What problem does this solve? > > ./configure --disable-network in MinGW If your patch fixes --disable-network, then I guess the same problem arise with --enable-network, and your patch don't fix it. Your patch looks like a workaround much more than a fix. Aurel


text:
Allan Jones, CEO of Tennessee-based Jones Airways, is offering free one-way flights to Canada for Hollywood celebrities who promised to leave the country if Donald Trump won the presidency.
In a video posted to Facebook, which has received more than 600,000 views thus far, multiple celebrities including Miley Cyrus and Alec Baldwin are offered a complimentary flight across the northern border on a Falcon 900 jet.
"All these individuals said that they will move to Canada," a man identified as "Money Mark" says. "Therefore, Jones Airways will put them aboard this beautiful, luxurious Falcon 900 at no charge for a one-way trip to Canada!"
"You're not coming back. It's one way."
According to Money Mike, the free flight also includes lessons on how to sing "O Canada," the country's national anthem.
Despite their promises, not one celebrity has announced their migration from the US following the presidential election.
Stand up comedian Amy Schumer, who vowed to leave the country if Trump won the presidency last September, announced Tuesday morning that her comments had been a joke.
"First of all the interview where I said I would move was in London and was said in jest," Schumer wrote on social media. "Not that anyone needs more than a headline to count something as official news."


text:
Welcome From Our CEO
Welcome to Coliseum Medical Centers. Middle Georgia is fortunate to have such skilled and advanced yet caring and compassionate healthcare providers, Coliseum Medical Centers and Coliseum Northside Hospital. We are proud to be leaders in your medical community. Each day we are challenged with providing our patients and their families with the latest, most state-of-the-art services while demonstrating that we are caring and committed healthcare professionals. It is our hope that you see how much the administration and staff at our hospitals love our jobs – the job of bringing you quality healthcare services.
Coliseum Medical Centers is a 310 bed facility offering a 24-hour emergency room, inpatient and outpatient surgery options, rehabilitation programs, behavioral health and diagnostic services. In addition, CMC breadth of care options includes specialty facilities such as the Coliseum Heart Institute, an advanced cardiac center offering all services from non-invasive cardiology to open heart surgery, Coliseum Rehabilitation Center, Coliseum Robotics Institute, Coliseum Cancer Institute, Coliseum Center for Pelvic Health, Coliseum Diabetes Management Center, the Family Ties Birthing Center, which includes a level III neonatal nursery, and the Coliseum Center for Behavioral Health provides treatment to adults with psychiatric and addiction issues. The services provided include inpatient and outpatient programs, as well as, a specialty program for senior adults. Read More...
Stephen J. Daugherty
Chief Executive Officer
About Us
Founded in 1971 as Coliseum Park Hospital by Hospital Corporation of America(HCA), Coliseum Medical Centers has grown to be a leader in healthcare for Middle Georgians. In 1973, the obstetric and nursery unit was added to Coliseum and to date over 33,000 babies have started their lives with us.
In the last 40 years, Coliseum has been at the forefront of medical technology by being the first hospital to provide cutting edge diagnostics, surgical procedures and treatments.
In May 1998, a merger with two other Macon hospitals, Middle Georgia and Coliseum Northside Hospitals, provided our community better access and choice of quality healthcare facilities. Coliseum Health System now consists of Coliseum Medical Centers and Coliseum Northside Hospital.
Facility Images
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Quality Care
Coliseum Medical Centers has been recognized for its quality care with the following awards:
- Georgia Hospital Association Safety Leader Circle
- Joint Commission Top Performer of Key Quality Measures
- Get with the Guidelines Gold Plus Achievement Award – Stroke
- Joint Commission Certification
- Stroke Rehabilitation
- Primary Stroke Center
- Advanced Certification in COPD
- Breast Imaging Center of Excellence (ACR)
- National Accreditation Program for Breast Centers (NAPBC)
- American college of Surgeon Commission on Cancer (ACos CoC)


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If you are wearing a dress with sleeves you are probably going out to some sort of function and you are probably wondering what hairstyle to wear. Well don't fret the options here are pretty straight forward. Either you are wearing a dress that is simple and without too many patterns or you are wearing something that is intricate in design and you want to show it off. In the first case you would probably complement the simplicity of the dress with an open long hairstyles. If on the other hand the eye is drawn to the dress or gown then it makes more sense to keep your hair out of the way by wearing it in a bun. This way you can get a chic and sophisticated look that draws the eye to the dress itself. This should leave you some extra space to wear a necklace or pair of splendid jhumkas.
#1: Braided hair bun for long sleeve maxi dress
Braided buns are a particularly good fit for gowns and dresses with long sleeves. I love the glamorous celebrity look. In the pic below the attention is drawn to the neck and sleeves of the dress. You could combine this look with some nice jewelry if you have something you want to show off.
#2: Curly open hairstyle for long sleeve gown
The other way to go is to let you hair down loose. Open hairstyles go well with almost any style of clothing.
#3: Low hair bun for long sleeved dress
Another variation of the bun but this time worn low. Note how in the pic the model has taken advantage of the extra space afforded to her by wearing some matching jhumkas.
#4: Mohawk for sequined dresses with long sleeves
Tamanna always has some interesting hairstyles to show off. In this pic she is sporting a sassy mohawk with side braids and long hooped earrings. A bold and seductive look for when you next head out to party.
#5: Simple open side parted hairstyle
This pic shows another open hairstyle but this time the hair is straight. Open hairstyles are a good match for dresses with simple patterns. If you are wearing long sleeves with more intricate patterns then you might want to consider getting the hair out of the way by trying it up.
#6: Short side parted bob for sleeves
Tie up you hair in a super loose knot and let the wavy side fringe complement the long sleeves.
#7: Simple top knot for long sleeve dress
I love this hairstyle because it is simple, easy to do and gorgeous at the same time. The top knot adds height and sophistication. It will bring out the beauty of your face and also highlight the long sleeves of the dress.
#8: Wavy updo for anarkali suit with long sleeves
This wavy updo consists of two parts. The first part of wavy-ness is created by the side puff. The second is formed by brushing the hair to side and around the top. The result is a chic look suitable for a dress with sleeves or, as in this case, a beautiful anarkali.
All in all if you are wearing a dress with long sleeves you have two options. Either a long open hairstyle that will complement a minimalist dress or a chic hair bun that will draw attention to the dress itself. If you enjoyed this post you might also want to check out our article on maxi dress hairstyles.


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"Art is like masturbation. It is selfish and introverted and done for you and you alone. Design is like sex. There is someone else involved, their needs are just as important as your own, and if everything goes right, both parties are happy in the end."
— Colin Wright
For any product — and I've worked on a wide range — the process varies depending on the scope of the project and creative freedom given to the designer. In my current genre of products, sex toys, I strongly believe in the ethos that form follows function…and emotion. The last part is one that is what I believe to be the key ingredient to what I do.
So before I design anything (meaning putting pen to paper and conjuring magical forms) this is my process:
Let's be honest
Is this a plastic bucket? A luxury watch? A life-saving medical device? In each of these types of products there is a parameter (functional, aesthetic) that often is the driver for the experience of the product. For a medical device, it needs to function reliably at a reasonable cost. You can't have an industrial designer specifying a crazy shape and force engineers to create something that ignores that parameter. It is a mishandling of priorities and will set projects back more often than not. For a luxury watch, does the status overshadow the functionality? In that case, aesthetics will need to drive the execution more than engineering. Figure out the experience you want to provide and let that be the guiding light.
Get the technical parameters
I am the lowest common denominator when it comes to technology — so I ask a lot of questions. These questions help both me and the engineers to flesh out what this product is designed for. Perhaps the battery doesn't need to be very big, or the motor can be smaller. This becomes a conversation about the pros and cons of the technical constraints on the product experience. Often the parameters are more nuanced and both need to be negotiated. It's not about a power struggle between design and engineering, because we always work from the point of view of the product experience and it removes the ego from all sides to get to the optimum product.
Get the feels
The emotional component of a product often has a place, but how high does it belong on the ladder will vary. This is often informed by the attitude of the user towards this type of product, the marketing positioning (price), and product context. This is the most difficult part for me — as it requires me to be in tune with the most intangible part of the process. I often need to be in a headspace where I am removed from operational type activity (I am a co-founder of a company). Mood boards are helpful, and shopping is actually helpful — I'm serious! Being surrounded by beautiful things that you can feel and touch can ignite ideas.
Each industrial designer has their own process, a logic to how they create a compelling visual aesthetic for a product. Some are manufacturing process-driven (think the sexy video of Jony Ive for Apple), some are more poetic such as Naoto Fukasawa, whose work embodies a quiet and keen observation of the world. Some are personality-driven like Philippe Starck — whose wit and irreverence has earned him an international reputation. Others have a particular aesthetic such as Ross Lovegrove, renowned for his sensual, biomorphic curves. All of the above have successfully elevated a product beyond its functionality and manufacturability to a realm with a distinct approach that is synonymous with the designer.
It's important to reiterate that all of the products are mass produced, so at the most basic level all of these had to overcome manufacturing / functional hurdles. This to me is the magic of successful industrial-designed products, and only some become iconic products. As a designer, I think we all strive to achieve that iconic status, but only the time and commercial viability will determine that status.
❔ Whois
Ti is an industrial designer / entrepreneur passionate about designing products for women. She is the co-founder and VP of Design of CRAVE, a San Francisco-based company specializing in discreet and luxury sex toys. Prior to Crave, Ti founded INCOQNITO, a line of intimate accessories that double as fashionable jewelry which was acquired by CRAVE in 2011. Since then, Ti has continued to lead the concept and design for the company's full line of products which has won numerous awards, including Red Dot, IDEA and Good Design. She is best known for the design of Vesper, a vibrator necklace, one of the most celebrated and innovative sex toys disrupting the adult toy industry and changing the conversation around sex. She has been featured in numerous publications including Fortune, Forbes, HuffPo, and New York Times and is a former POPTECH! Speaker. She co-chairs the Women in Design section of the Industrial Designers Society of America, where she organizes events to support the community of women in industrial design. Ti holds a MA in Design Products from Royal College of Art in London and a BS in Industrial Design from Georgia Institute of Technology. Ti grew up in Atlanta, GA and now enjoys life and work in the San Francisco Bay Area.
Twitter / Instagram / Snapchat


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Kids' Penley
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Got a tomboy who's in also tune with her girlie side? The Penley combines the best of both worlds, grounded in a recess-approved rubber sole and topped with recital-ready bows.
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Responsive Web Design approaches the design and creation of websites with an eye toward providing users with the best possible viewing experience regardless of the device they use.
What Is Responsive Web Design?
A responsive website is capable of adjusting its elements to adapt to the screen size on which it is being viewed. This means that regardless of device or browser screen size, the viewer of a responsive website always sees an optimized version of the website, eliminating the need to squint at miniscule text, or to scroll repeatedly to find specific information on a webpage. The outcome is a happier audience and, as claimed by proponents of the responsive approach, improved web analytics.
Take for example, the following Wikipedia article:
Note that the paragraph widths resize with the browser screen size. Imagine if they did not: the reader would have to scroll left and right and back from line to line in order to read the article properly—that certainly would't be a pleasant reading experience. With a responsive website, all the scrolling one would typically have to do is upwards and downwards.
Responsive Web Design vs. Mobile Websites
It may seem that a responsive approach primarily caters to users of mobile devices—after all, this is where the web viewing experience differs significantly from a regular desktop or laptop screen. That may be the case for now, but responsive web design proposes itself to be a more flexible, adaptable solution that goes beyond simply accommodating mobile web viewers.
There are plenty of differences between a mobile website and a responsive one. For starters, setting up a mobile website as a means of addressing the growing number of mobile web viewers still adheres to the idea of a fixed width or screen size. This is precisely the kind of thinking that responsive web design seeks to move away from. Instead it utilizes flexibility—technology is adaptive, and no one knows what sorts of screen sizes will be available in the future. This is why it is better to use an responsive design than a static one.
Another significant point of distinction between the two methods is that responsive web design only requires one website, whereas a mobile website is an extra version of a webpage optimized for viewing on small screens. So, with a mobile strategy, you might come up with four different versions of your website to cater to the four general screen sizes—desktop monitor, laptop screen, tablet, and mobile phone!
The Case for Responsive Web Design
Responsive or otherwise, it is important for businesses and web designers alike to recognize the importance of a solution to address the growth of mobile web users. According to recent surveys, 53 percent of American adult smartphone users now access the Web through their mobile device. Web users have options. If a site doesn't provide the best user experience, no sweat—there is bound to be a competitor that provides what they are looking for. So it's important to provide a responsive user experience.
When you ask yourself, what is responsive web design – consider that user expectations are increasing. They expect full functionality when they access a webpage from their mobile device; and they expect consistency from one device to the next.
What makes responsive web design superior then? First, we go back to the constantly changing nature of technology and the Web. Now that a significant chunk of the population use their smartphone to access the web, a mobile strategy works. But who's to say the landscape won't change again in, say, ten years or less?
For now, web designers can create several iterations of a single webpage, but what if the number of versions necessary continues to increase? Furthermore, when it comes time to update the website, having several versions require multiple edits. Imagine the time and resources one must expend on this type of activity.
What is responsive web design? What does it entail?
According to Ethan Marcotte, the so-called pioneer of responsive web design, there are three main ingredients to a responsive website: media queries, fluid grids, and flexible images. Media queries are a CSS3 module used to "query" or to determine the context in which a website is being accessed. It can, for example, find out the resolution and bits per color component of the device being used. Subsequently, web content will be rendered accordingly based on the conditions set forth on the code.
A fluid grid pertains to having a basic grid structure based not on pixels, which are static, but on ems. Dimensions are stated in terms of percentages or proportions, and will thus adjust to the screen size. Part of having a flexible grid means that components such as padding, margins, and type will adapt according to conditions as well, as in this website:
Notice that the picture on the St. Paul's School website remains static throughout the three screen sizes. This is not a big deal since it serves mostly as a background image. In most other cases, however, a responsive website would need to have flexible images—that is, images that scale in size depending on browser screen—so as to minimize scrolling due to over-sized images that stretch beyond the screen space. Take, for example, the Food Sense main page:
Notice the change in image size along with other responsive elements like the grid, the navigation, and the text. By the time the screen width approximates that of a mobile browser, the image has scaled down to a size that fits the screen size properly.
Responsive Web Design Done Well
Perhaps the most important thing to remember when asking yourself "what is responsive web design" and then choosing to embrace a responsive approach is the essence of the word "responsive." The Web is a constantly changing medium, and a responsive approach seeks to roll with the tides, throwing aside the old-fashioned notion of fixed dimensions, an idea that may have served us well in traditional print media but not anymore with the dynamic nature of the Web.
The Internet abounds with lists of websites that have adopted a responsive approach. Designing a successful responsive website requires embracing the responsive mindset and its principles and then complementing these with valuable tips gleaned from successful mobile strategies.
Here are a few closing tips:
- Look beyond layout. Keep in mind that the reason why you are taking a responsive approach in the first place is to provide users with an optimal viewing experience, so think about what sorts of tweaks will benefit them. For example, adjust the target area of your website's links—clicking on the right link may seem like a piece of cake when using a mouse, but it's another story when you're on a touch device with a small screen.
- One of the main differences between the dynamic nature of a responsive website and the static nature of a mobile website is that the latter designs to particular dimensions. In contrast, the former makes use of breakpoints to determine the screen size at which certain elements of the webpage should adjust.
- Remember that users expect full functionality and consistency across all media. Mobile may have meant less content in the past, but that's no longer the case now. As a result, it is important to keep in mind the context in which a user may be accessing your website and design accordingly. Instead of removing content, rearrange it.
- It is often easier to establish the bare essentials and then work one's way up. Luke Wroblewski calls this a Mobile First strategy, in which the web designer sets the lowest common denominator for the smallest screen size deemed reasonable, and then adds elements and rearranges content as he scales up.
So what is responsive web design? A responsive website adapts to its users, not the other way around. Thus, make key pieces of information easy to find, and make it easy to navigate your website.
Did we miss any key benefits of responsive web design? Is there anything you disagree with? Let us know in the comments. Responsive web design is a relatively new concept. We're learning just like everyone else, but we hope the information we've provided has been helpful to you.


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#BookReview: A Secret Colton Baby (The Coltons: Return to Wyoming #1) by Karen Whiddon
No. of Pages: 288
Series: The Coltons: Return to Wyoming #1
Publication Date: January 2014 by Harlequin
Genre: Romantic Suspense
Book Review:
A Secret Colton Baby by Karen Whiddon has a mysterious baby, a bewildered hero who has just found out that he is a father, a heroine with a scary past that has her running to a new town and a stalker come alive from her past. As if this is not enough, soon there is also a deadly virus loose on the town with everything under quarantine.
With so much mystery and suspense promised, I dived into this book and I am so glad that I did! My first book from Karen, I thoroughly enjoyed her story development and skill with which she maintained and enhanced both the romance and the suspense.
Theo Colton's backstory of how he had to forego his rodeo career after an injury and Ellie's past that had her fleeing to a new town and living as a hired cook were interesting and intriguing.
The chemistry between these two characters is both sensuous as well as heartfelt. I enjoyed meeting the other Coltons and hope to read their story too.
The story is fast paced and had me engrossed throughout. Karen's writing style is engaging and she managed to create a thrilling, suspenseful and curiosity stirring atmosphere where I spent each second curious to know what happened next, all the while hoping for a happy ending.
The baby is so cute and I wanted to cuddle him and loved each and every scene with him in it.
All in all, A Secret Colton Baby by Karen Whiddon is a total entertainer with a good plot, well developed characters and good writing. 4 out of 5 to it and recommended to all lovers of romantic suspense. I will be checking out the other books in this series in the future.
I received the book from the publishers via Netgalley and I am very thankful to them. The above review is my honest and unbiased opinion and in no way influenced.
Amazon IN
~Books in The Coltons: Return to Wyoming series~
Book 1: A Secret Colton Baby by Karen Whiddon
Book 2: Her Colton Lawman by Carla Cassidy
Book 3: Colton Holiday Lockdown by C.J. Miller


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General Question
What's a good carrying bag/backpack to store my dslr & lens?
Asked by loveurmindnsoul (380) May 2nd, 2009
I want a carrying system that will protect my equipment from vigorous activity [hikes, bumps & etc], but will allow me easy & quick access to my cameras. I don't mind backpacks, sling bags/packs or shoulder bags. I have 1 dslr & 3 lens & a compact camera.
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Answer this question
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In order to become a member, a photo festival organiser shall sign a declaration of intent which has the following format:
I, <First name, Surname>, official representative of <Name of Organisation>, organiser of the festival of photography called <Name of Festival> based in <Locality>, <Country> hereby declare our festival event organisers intent to take part in the Photo Europe Network:
We subscribe to the aims and fundamentals of the Network and to its offer towards its members. We also assume the following responsibilities as a member:
My declaration of intent is valid until a recalling notice is issued by the organisation I represent towards the coordinating bodies of the Photo Europe Network.
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Getting Down To Basics with Resources
What to Expect When You Have WordPress Websites There are several reasons for a person to be enticed in having a website of their own. If you are one of them, then you have come to the right article. If you are still new with the entire idea of having a website of your own, then you must consider having one that is powered by WordPress. WordPress websites have become very popular in this day and age and for good reason. If you are interested in knowing more about WordPress, its benefits, what it can do for your website, and its many features, they will be given in the following. The most common reason why a lot of people opt to have a WordPress website is its ease of use. When you think about it, such websites have come to exist with the thought of user-friendliness firsthand. When it comes to ease of use, you will never have regrets with using WordPress websites in the first place with the many features they offer. It offers a lot of things that every other website services offer such as a feel-good feeling, a good interface, and many more. WordPress is also open to being updated anywhere and anytime of the day on the part of the user. In the beginning of WordPress, the web designers decided to start it as a blogging software, yet now, its user interface have been developed by them even more as the days go by. This is the main reason why WordPress has turned out to be the go-to website platform for a lot of people because it can offer ease of use as well as fast learning and understanding.
A Simple Plan For Researching Sites
Another benefit of using WordPress websites is the fact that they make use of search engine optimization strategies. If you intend to utilize SEO strategies in your WordPress website, then you can always do so by making sure that you insert tags in every post and page that you do to create a better online presence.
Finding Parallels Between WordPress and Life
Another benefit with WordPress websites is the fact that you have the freedom to be personalizing your website as long as you want. With its innate customization capabilities, now you have the power to be choosing what design, color, look, and many more that you want your website to be having with just some clicks here and there. In addition to being able to select what themes you want for your own website, with the use of the simple editors of WordPress websites that are easy to manage and use, you can do a lot of things with your site. Another benefit of having WordPress websites is that they are easily linked with other applications or social media websites such as Twitter, YouTube, and Facebook. All of these sites can quickly be seen on your WordPress website and many more.


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GOP Ads Aim to Boost Support From Women
With midterm elections on the horizon, the Republican Party is trying to attract women voters by touting over-the-counter contraception and equal pay and painting a picture of being more responsive to women's rights. WSJ's Janet Hook joins the News Hub with details.
This transcript has been automatically generated and may not be 100% accurate.
difference between the market all on contraception ... I believe that the law to be available over-the-counter ... round the clock without a prescription ... cheaper ... and easier ... for you ... good afternoon welcome the new sub I'm Geoff Rogow sitting in for Sara Murray ... that was a clip from new TV ... and Caldwell set rates ... in a new ad group of women are nodding approvingly ... as the case piece in favor of a provocative idea ... selling birth control pills over the counter ... the surprising twist ... is that it has not come from the Democratic candidate but Republican candidate Cory Gardner ... joining us to discuss the ad is the Wall Street Journal's Janet up ... today thank you so much for joining us ... let it be or ... so for Mr Garner how big a change in policy is this ... well the main thing is he does have a history of supporting in the half assed ... aam restrictions on abortion and the sale of certain contraception ... that aam were widely seen and criticized by Mark you'd all use the Senator is trying to defeat ... for being anti woman and for being ... hostile to the interests of women ... who won access to birth control so it does seem like a really surprising position for him now to be taking ... he's not alone there been other Republican candidates around the country planning for the Senate who endorsed a similar idea ... but it's not just contraception is that it's it's about women's issues and ... presenting the Republican party as a party that supports ... these types of beans which saying this across the country had midterms right ... why and what it points to is is an acute sensitivity on the part of Republicans ... to one of their biggest political problems in the year when most of the election trends are going in their favor ... but Democrats have a really strong base of support among women voters ... and they've been waiting out why it makes the argument for years now that Republicans are waging the war on woman women because they have policies hostile to their interests ... so this and is part of a broader effort by Republicans to push back against that label and save it know that they they are sympathetic to women's health needs and a broader sense the idea that both parties are sympathetic to women's these is a good thing I mean this is ... progress that would give all ... sides whether it's political posturing or not whirring about these things is a good thing right ... it's a good thing but I think Democrats position is that what these ants in these positions that Republicans are staking out amount to ... like a fig leaf for the fact that they actually in Congress have been voting against legislation ... that is seen as advancing women's issues that women ... economically on things like the equal pay Act ... aam award that they've been supporting cuts and ... of rolling back the coverage of health insurance coverage for contraception so ... it's all there are very well and good to support selling contraception ... over-the-counter Brennan with prescription ... but if it isn't subsidized by insurance Democrats argue it's not much of a right ... and what about voters and were seen these ... machine these has come for ... voters buying what the Republicans are saying they think that ... these ads already changing signal a change in sentiment ... even if there is the ... other point you bought up in the Democratic Party ... well we won't really know that until the voters go to the ballot box in the fall ... aam polls show that ... Republicans still suffer a big deficit ... among women especially single and younger women ... aam Democrat still have a very sizeable advantage our latest Wall Street Journal poll ... showed that ... when asked a question which party would you rather control Congress after the midterms when in favor a Democratic Congress by a wide margin double digit margin ... and then favor Republican Congress Congress by a wide margin said without a real gender gap going into the midterms ... just one more gapped worry about Jack and thank you so much for joining us ... you bet


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Can balance of power in the Australian Senate be bought? How much would it cost?
We'll soon see. If Clive Palmer wins a WA Senate seat on Saturday – giving him the numbers so that his senators are needed for the passage of any legislation opposed by Labor and the Greens – the answer will probably be something less than $20m. Palmer said he spent about $10m in the September election, although it is unclear how much of that was on advertising. Now he's outspending the major parties by at least a factor of 10 to try and clinch the deal in Western Australia's Senate poll.
Of course, all political parties advertise as much as they are able during election campaigns. And they don't always reveal a full suite of fully explained policies.
But they usually feel some compulsion to come up with some policies that are deliverable or make sense or – in the case of parties seeking a balance of power position – to clearly state how they will vote on key issues.
Not so Clive. If you look past the bluster he has not said clearly how he will vote on the carbon and mining tax repeals, he has "promised" WA voters more GST revenue, which he cannot possibly deliver, and his party has had two totally contradictory policies on the renewable energy target in the course of a single campaign, with the policy still unexplained.
As he tries to persuade WA voters to give him the "balance of power", he says his senators will "repeal" the carbon tax. But he also says he will only allow the carbon tax repeal if it is "retrospective", something the prime minister has ruled out. So how will his senators vote?
Palmer didn't vote on the repeal in the lower house because of his conflict of interest, but he insists his senators have no such conflict despite a spokesman (regarding the renewable energy policy confusion) saying "the policy is what Clive says". Which makes sense really, since he bankrolled the party and his relatives and friends and employees appear to occupy most significant positions in it.
Liberals, Labor, Nationals, Greens – even some of the micro-parties – have clearer and more consistent policies than PUP.
But if his advertising blitz – promising things he cannot deliver – wins him a Western Australia Senate spot, Palmer will have three of his own senators and the vote of Victorian Motoring Enthusiast Ricky Muir, with whom he has entered into an unspecified "voting alliance". If the alliance holds it will mean the government will need PUP votes for every piece of legislation opposed by the Greens and Labor.
And then lobbyists will have to form an orderly queue outside Palmer's small parliamentary office – run by chief of staff Phil Collins, who was until recently managing director of Queensland Nickel.
Palmer's got a long way with the populist anti-politics schtick and the over-the-top media performances and the shouty yellow-themed ads and the incomprehensible answers. Now he's banking a few more million on convincing the voters of WA to deliver him quite incredible political power, to use however he sees fit.


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I joined my first dotee swap and it was pretty fun! Here is what I came up with for my partners (each is based on their favorite colors and themes):
Friday, January 29, 2010
Dotee Dolls
Posted by Alexz at 12:40 PM
Labels: mixed media, sewing
3 comments:
- Cadence said...
These are really cute. I especially like the green one.
- January 29, 2010 at 5:27 PM
- Trees said...
I love the little skull - very cute:)
- January 29, 2010 at 6:08 PM
- Briseida said...
Love the skull one... so pretty ^-^
- January 30, 2010 at 2:47 AM
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