24Board to maintain accounts of quotas.

Nothing in this Chapter shall apply to tea--
(a) proved to the satisfaction of the ¹[Commissioner of Customs] to have been imported into India from any part outside India; or
(b) shipped as stores on board any vessel or aircraft in such quantity as the Customs-Collector considers reasonable having regard to the number of the crew and passengers and length of the voyage on which the vessel or aircraft is about to depart; or
(c) exported by post in packages ²[not exceeding five kilograms] in weight; or
(d) exported with the previous sanction of the Central Government, within the limits prescribed in this behalf, by a Red Cross Society or by any organisation for providing amenities for troops overseas; or
(e) taken as part of the personal luggage of a passenger.