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.
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1. Subs. by Act 22 of 1995, s. 86, for "Customs Collector" (w.e.f. 26-5-1995).
2. Subs. by Act 40 of 1960, s. 8, for "not exceeding ten pounds avoirdupois" (w.e.f.1-10-1960).