'File 35/87 VI A. 38 Muscat reforms, customs, finances' [‎49r] (105/440)

insisted on "before waiving wharfage dues.
Clause 10. provides for weighing at all Customs Houses in Muscati
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' and Oman. This should "be more generally enforced.
Clause 12. Bond "between Muscat and Mattrah.
Actually no bond is executed nor is the transport of
goods ordinarily allowed at the option of the merchant. It
is usually only allowed where cargo has been wrongly landed.
in
Duty is credited at the port where goods are first landed
( vide Art. 6).
Clause 1 a » Three forms of transhipment are provided for
(1) cargo intended for a foreign port ( vide Art. 6).
(2) overlanded cargo ( vide Art 6,2).
(3) cargo transhipped owing to stress of weather etc.
(vide Art. 6, 4).
All these are subject to certain conditions laid down in
Art. 6. In each case a supervision fee of Es. 2/- should
be charged. There appears to be some difficulty over the
first form via . goods intended for a foreigh port. Mer-
-chants contend that provi^ted notice is given prior to or
immediately on the arrival of the goods that they are destined
for a particular foreign port free transhipment must be
allowed (other conditions being carried out). The Customs
authorities contend that if the goods kszk are pert-marked
"Muscat" they were not intended for a specific foreign port
and Muscat are therefore entitled to the duty thereon as the
goods are manifested for Muscat.
In India the Sea Customs Act (Sec. 128) of 1878
permits transhipment without payment of duty at certain
specified ports provided the goods are specially and distinct-
-ly manifested at the time of importation as for transhipment
to some other port. In practice, where sufficient cause;
is shown, manifests are allowed to be amended to show packages
for transhipment.
Owing to the possibility of packages not reaching
the destination for which they have been declared I am not in ;
favour