The Coffee Act,1942<
13. Payment of proceeds of duties to the Board and manner of realisation by the Board.
1[(1) The proceeds of the duty of customs and of the duty of excise 2[* * *] levied under this Act (all of which shall form part of the Consolidated Fund of India), reduced by the cost of collection as determined by the Central Government, shall, if Parliament by appropriation made by law in this behalf so provides, be paid to the Board for being utilised for the purposes of this Act.]
3[(2) “* * * *]
5[(3) The provisions of the Customs Act,1962, and the rules and regulations made thereunder, shall as far as may be, apply in relation to,
(a) the refund of the duty of customs where coffee is exported and subsequently imported into India; and
(b) the export, without payment of the duty of customs, of coffee which is subsequently to be imported into India.]
(4) The duty of excise on coffee shall be payable by the registered owner of the estate producing the coffee and shall be realised by the Board by the deduction of the amount of duty payable by such owner from any sum due to him on account of sales from the surplus pool. It shall be a first charge on such sum, and shall, if not capable of realisation by deduction as aforesaid, be paid to the Board by the registered owner within one month of demand by the Board or thereafter be recoverable from him as an arrear of land-revenue.
(5) The Board shall have power to adjuge by bulk the number of 4[quintals] contained in any quantity of uncured coffee.
(6) No action of the Board under this section shall be called in question by any Court.
1 Substituted for sub-section (1) by Coffee Market Expansation (Amendment) Act (50 of 1954), S. 13 (1-8-1955).
2 words “and of any fees” omitted by Coffee (Amendment) Act (48 of 1961), S. 5 (19-4-1962).
3 Sub-section (2) omitted, ibid.
4 Substituted for the word “hundredweight” by Customs Duties and Cesses (Conversion to Metric Units) Act (40 of 19760), 5.5(1-19-1960).
5 Substituted for sub-sec. (3) by Coffee (Amendment) Act (48 of 1985), S. 4 (15-5-1986).