TMI BlogArrival of Conveyances and Related ProceduresX X X X Extracts X X X X X X X X Extracts X X X X ..... unloading and loading of goods, and specify the limits of such Customs area. It is further provided vide Section 29 ibid that the person in charge 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsol agents themselves are entrusted with the responsibility of filing both Master as well as House-level details, the consol agents will have to be registered with the Customs 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el's stores list and list of private property in possession of the Master, officer and crew etc. should contain 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of short shipment of goods. Further, prescribed fee will have to be paid for the amendment, if permitted. 8.2 Exclusions or amendments of items in the IGM involving reduction in number of packages or weight thereof is allowed on an application from the person filing 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 dangerou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can remain on board the vessel without payment of duties during the period the vessel/aircraft remains as foreign going‟ Otherwise, such consumable stores are to be kept under Customs seal. Even in respect of foreign going vessels, only stores for immediate use may be left unsealed while excessive stores such as liquor, tobacco, cigarettes, 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, anima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggling of any goods or in the carriage of any smuggled goods, unless the owner establishes that it was used without the knowledge or connivance of the owner, his agent and the person in-charge of the vessel. 13.2 Under Section 116 of the Customs Act, 1962, penalty may be imposed on the person in-charge of vessel if there is failure to account for all goods loaded in the vessel for importation into India or transshipped under the provisions of Customs Act and these are not unloaded at the place of destination in India or if the quantity unloaded is short of the quantity to be unloaded at particular destination. Penalty may be waived if failure to unload or deficiency in unloading is accounted for to the satisfaction of competent officer. Thus, if there is any shortage, which is not satisfactorily accounted for, the person in-charge of the vessel will be liable to penalty, which may be twice the duty payable on the import goods not accounted for. [Refer Circulars No.36/95-Cus., dated 10-04-1995, No.110/2003-Cus.,dated 22-12-2003, No.15/2004-Cus., dated 16-2-2004, No.30/2004-Cus., dated 16-4-2004, No.34/2004-Cus., 13-5-2004, No.13/2005-Cus, dated 11-3-2005, and No.44/2005-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
