Circular of the Department of Revenue dated 13th June, 1946 on section 4 of the Coffee Act, 1942 [C10-AER]
As at 7 September 2026. In force from 13 June 1946.
F. No. 14/30/1946-DEPA
Government of India
Ministry of Finance
Department of Revenue
New Delhi, dated the 13th June, 1946
To
All propers officer and Commissioners
Subject: Section 4 of the Coffee Act, 1942 (7 of 1942), the export of goods, regarding.
1. References have been received in the Department of Revenue seeking clarification on the manner in which section 4 of the Coffee Act, 1942 (7 of 1942) (hereinafter referred to as the Act) is to be applied to exporters who undertake the export of goods at more than one place.
2. The matter has been examined. Section 4 of the Act requires every exporter to make an application to the Board within the period stated in that section.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the export of goods is undertaken, and the Board shall process each application in accordance with section 4 of the Act and the rules made thereunder.
4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.
(Under Secretary to the Government of India)
Made under
No enabling provision stated.
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