Filing of Import Manifest before arrival of the vessel or aircraft - Regarding

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..... e arrival of the vessel or aircraft - Regarding. I am directed to invite your attention to Board's Circular No. 110/2003-Cus., dated 22-12-2003 [2003 (158) E.L.T. T89] wherein it was provided that the responsibility for filing the import manifest with Master level details shall rest with the person in-charge of the vessel or aircraft or their agent. The House level details shall be filed by a p .....

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..... penal action would facilitate early filing of import manifest and speed up the process of filing of bill of entry for imports. Therefore, It has been decided that penalty should invariably be administered in cases of failure to file the IGM in advance. The cases should be decided immediately, if required, using waiver of show cause notice and written defense reply. 3. You are requested to issue .....

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