Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7.04.2016 on the above mentioned subject. 2. Government vide notification No. 43/97-cus dated 11.9.97 has exempted vessels carrying exclusively coastal goods from the provisions of section 92, section 93, section 94, section 97 and sub-section (1) of the section 98 of the said Act. Further vide notification No. 15/98-Cus dated 27.2.98 vessels carrying exclusively coastal goods have been exempted from the delivery of the advice book on arrival at each port of call to the proper officer. 3. Further vide Circular No.40/97-Cus dated 19.9.97, Board had clarified that the relaxations are applicable to the vessels which exclusively carry coastal goods and ply as coastal vessels. It will not be applicable for vessels whi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder: a. All Coastal Vessels carrying exclusively coastal goods and operating from coastal or EXIM berths shall be exempted from the provisions of Section 92, 93, 94, 95, 97 and sub-section (1) of section 98 of the Customs Act, 1962. The exemption from the provisions of section 95 was not available earlier. A new notification No. 56/2016-Cus (N.T.) dated the 27th April 2016 has been issued in this regard. b. (i) In the case of coastal vessels loading or unloading coastal goods at EXIM berths, provisions of sections 30 41 of the Customs Act, 1962 have been made applicable. A new format for filing a coastal manifest in respect of such vessels has been notified vide notification No. 57/2016-Cus (N.T.) dated the 27 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hall also be allowed to be loaded on to the vessel provided it is clearly marked on the packing For Coastal Carriage Only to make it easily identifiable. 10. The preventive officers with the prior approval of Additional Commissioner/ Joint Commissioner (preventive wing) may from time to time carry out random checks so as to ensure that no export goods or imported goods are inadvertently or by intention loaded onto such coastal vessels. 11. Circular No.40/97-Cus is hereby withdrawn. The existing procedure stipulated in Circular No. 15/2002-Cus insofar as the vessels carrying both EXIM and coastal cargo shall continue to be followed. 12.Any difficulty noticed in the implementation may be brought to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates