TMI BlogProcedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry – regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise. All Commissioners of Customs Central Excise (Appeals). Sir / Madam, Subject: Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry regarding. I am directed to invite your attention to the Board s instruction issued vide F.No.450/79/2010-Cus.IV dated 23.09.2010 which state that the requirement for filing Import General Manifest (IGM) and Bill of Entry should be complied with even in cases, where goods are exempt from payment of any duty. The jurisdictional Commissioners were also instructed to review the situation, and take appropriate action for past cases, including adjudication, if warranted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement for filing an IGM, Bill of Entry for foreign flag vessel which is being used as conveyance. However, the requirement for filing an import manifest in the prescribed manner for the goods or passengers which are being carried in the vessel, on its entry into an Indian port in terms of the provisions under Section 30 of the Customs Act needs to be complied with. 3.3 Indian Flag Vessel: In terms of the provisions of Part-V of the Merchant Shipping Act, 1958, vessels entering into India for the first time, are required to be registered with specified authority of the Mercantile Marine Department as Indian ship, which can then display the national character of the ship as Indian Flag Vessel for the purpose of Customs and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny vessel which is to be used for coastal trade, there is a need to file a Bill of Entry for payment of applicable duty as CVD. 3.5 Vessels for breaking up: Vessel and other floating structures intended for breaking up are liable to payment of applicable duty. All vessels for the transport of persons or goods, falling under heading 8901 (excluding those which are imported for breaking up) are fully exempt from payment of import duty under vide serial No.461 of notification No.12/2012-Cus. dated 17.03.2012, subject to the condition that the importer should file fresh Bill of Entry at the time of its breaking up of the vessel after its importation. Hence, in these cases the importer has to file an IGM and Bill of Entry, claiming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be cleared for home consumption. 6. Accordingly, the field formations may adjudicate the cases involving any violation where the IGM or Bill of Entry in respect of import of vessel were not filed at the time of import, on its first arrival in India or on its conversion into coastal trade and appropriate penal action be taken against the offenders. 7. The above instructions may be brought to the notice of all the concerned immediately through appropriate Public Notice. 8. Receipt of this Circular may be kindly acknowledged. Yours faithfully, (G. S. Sinha), OSD (Customs IV) Copy to: Internal circulation (as usual). -x-0-x- - Circular - Trade Notice - Public Notice - Instructions - Office orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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