This course covers the legal framework for ship's stores and aircraft stores under Sections 85–90 of the Customs Act 1962, explaining how consumable and non-consumable stores carried on foreign-going vessels and aircraft are treated for customs duty purposes. The course covers the exemption available for stores intended for use on board, the conditions under which that exemption holds, and when stores lose their exempt status — particularly when landed in India or consumed by persons other than crew and passengers. The distinction between stores for immediate use on a current voyage versus stores carried as reserve stock, and the treatment of surplus stores remaining after a voyage, are addressed as core CBLE concepts. The course explains the role of the Ship's Stores List and Aircraft Stores List as the primary declaration documents, the proper officer's power to examine and seal stores, and the procedure for landing stores temporarily for repair or replenishment. Prohibited and restricted goods carried as stores — and whether Section 11 applies to them — are covered alongside the CBLE-recurring question of whether duty-free stores can be sold or transferred to persons in port. The course also addresses the Stores Rules framed under the Act and how they operationalize the statutory provisions for both sea and air carriers.
Completion of Courses 1–3 recommended; understanding of prohibited goods under Section 11 and the definition of "foreign-going vessel" under Section 2 is directly relevant
Bare Act text of Customs Act 1962, Sections 85–90
Stores Rules framed under the Customs Act for operational detail
Explain the basis and conditions of the duty exemption for ship's and aircraft stores
Identify when the exemption lapses and duty liability arises on stores
Recognize and correctly resolve CBLE scenarios involving surplus stores, crew consumption, prohibited goods as stores, and stores sold or landed in port
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