Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Home List Manuals Customs CBEC's Customs Manual 2015 This
← Previous Next →
  • Login

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser


Register for Demo / Trial


Annual Subscription Offer

With popular demand, we introduce:-
Special offer on GST Package for Professionals
i.e. CA/CWA/CS/Advocate/Others @ 2500/- +GST



 

Arrival of Conveyances and Related Procedures - CBEC's Customs Manual 2015 - Customs

Extract

..... of the vessel or an aircraft shall not call or land at any place other than a Customs port/airport without approval of the Board, except in emergencies. 3. Power to board conveyance, to question and to demand documents: 3.1 Section 37 of the Customs Act, 1962 empowers the proper officer of Customs to board any conveyance carrying imported goods or export goods and Section 38 ibid provides that the proper officer may question the person in charge of the vessel or aircraft or demand production of any documents. The person in charge of the conveyance is bound to comply with these requirements. 4. Delivery of Import Manifest: 4.1 In accordance with Section 30 of the Customs Act, 1962 the person in charge (Master /Agent) of the vessel or an aircraft has to deliver an import manifest (an import report in case of a vehicle), in electronic form, prior to arrival in the case of a vessel and an aircraft or within 12 hours of arrival in case of a vehicle in the prescribed form. The time limit for filing the manifest is extendable on showing sufficient cause, but otherwise a penalty not exceeding ₹ 50,000/- can be imposed on account of any delay. A person filing the manifest/report decl .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Arrival of Conveyances and Related Procedures - CBEC s Customs Manual 2015 - Customs

X X   X X   Extracts   X X   X X

..... ms as airline agent and will be allotted an ad-hoc/temporary code (accepted by system), as per existing format for each such flight. (v) Access to the system for filing IGM details will be allowed after the receipt of the applications, in the Annexure “A” along with a self-declaration of the correctness of the particulars, by the jurisdictional Commissioner. The verification of details will be done subsequently and for this the applicant will mention in Annexure “A” the name of the Commissionerate i.e. "Port/Airport/ICD of verification” where their details would be verified. In the case of any discrepancies observed at the time of verification the registered party would be debarred from filing IGM. The concerned Commissionerate after the verification will send the registration number along with the name of the registered entity to webmaster of www.cbec.gov.in who in turn will post the details on the website for the information of all stakeholders. Verification of the declaration will be done only by the "Port/Airport/ICD of verification” mentioned in Annexure “A” and no other port etc. will be required to do further verifica .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Arrival of Conveyances and Related Procedures - CBEC s Customs Manual 2015 - Customs

X X   X X   Extracts   X X   X X

..... n the quantity of store on board at the time of departure from the last port of call and estimated quantity likely to be consumed till the grant of entry inward. (xi) At the time of registration, the requirement stipulated in the para 5 of Form V and Form VI of the Import Manifest (Aircraft) Regulations, 1976 and Import Manifest (Vessels) Regulations, 1971 respectively. [Refer Circulars No.110/2003-Cus, dated 22-12-2003, No. 15/2004-Cus, dated 16-2-2004 and No. 30/2004-Cus, dated 16-4-2004] 6. Amendments of IGM: 6.1 Section 30(3) of the Customs Act, 1962 read with Levy of Fee (Customs Documents) Regulations, 1970 allows the proper officer to permit an IGM to be amended or supplemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent intention. Further, Board has placed all amendments in two broad categories - Major and Minor: (a) Major Amendments: (i) Addition of extra entries (Line numbers in the IGM). (ii) Amendment in the quantity of goods already declared. (iii) Changing the date of the Bill of Lading mentioned in the IGM. (iv) Changing the Importer's/consignee name. (v) Commodity description. (vi) Conversion of general description of goods fro .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Arrival of Conveyances and Related Procedures - CBEC s Customs Manual 2015 - Customs

X X   X X   Extracts   X X   X X

..... g the IGM and on the basis of connected documentary evidence. Such excisions or amendments will only be allowed if investigation proves that the excess quantity was originally shown in error. In the absence of such proof, the application will be dealt with by the Manifest Clearance Section at the time of closure of the manifest file. 8.3 Applications for the exclusion or amendments of items for which Bills of Entry have been noted will be dealt with by the Manifest Clearance Section if made within two months of the arrival of the vessel. 8.4 Matters such as the number of copies of IGMs to be filed, nature of forms, manner of declaring cargo etc. are governed by the Regulations listed below. Generally, these Regulations stipulate declaring separately cargo to be landed, unaccompanied Baggage, goods to be transshipped and same bottom / retention cargo. Separate declarations are to be filed in respect of dangerous / prohibited / sensitive goods such as Arms and Ammunitions, Narcotics, Gold etc. These Regulations require that the IGM shall cover all the goods carried in the conveyance. (i) Import Manifest (Vessels) Regulation, 1971; (ii) Import Report (Form) Regulation, 1976; and (iii) .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Arrival of Conveyances and Related Procedures - CBEC s Customs Manual 2015 - Customs

X X   X X   Extracts   X X   X X

..... etc are kept under Customs seal. 12. Entry Inwards and unloading and loading of goods: 12.1 On arrival of the vessel, the shipping line needs to approach the Preventive Officer for granting Entry Inwards. Before making the application, the shipping line has to make payment of the Light House dues, as may be applicable. 12.2 Section 31 of the Customs Act, 1962 requires that the Master of the vessel shall not permit unloading of any imported goods until an order is given by the proper officer granting Entry Inwards to such vessel. Normally, Entry Inwards is granted only after the IGM is delivered. The date of Entry Inwards is crucial for determining the rate of duty in case of filing of prior Bill of Entry, as provided in Section 15 of the Customs Act, 1962. However, unloading of items like accompanied baggage, mail bags, animals, perishables and hazardous goods are exempt from this stipulation. 12.3 No imported goods are to be unloaded unless specified in the IGM/Import Report for being unloaded at that Customs station and such unloading shall only be at places provided therefor. Further, imported goods shall not be unloaded except under the supervision of the proper officer. Simil .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Arrival of Conveyances and Related Procedures - CBEC s Customs Manual 2015 - Customs

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||