Wait...

Online India Export Import Data Search

Complete Training Video : Click Here

Date: 23-09-2010
Notification No: CUSTOMS INSTRUCTION
Issuing Authority: Indian Customs  
Type: Instruction
File No: F. No.450/79 /2010-Cus.IV
Subject: Regarding procedure followed for import of Indian vessels and filing of Bill of Entry, IGM.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi
23rd September, 2010

To

All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs (Appeals).
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals).

Subject: Procedure followed for import of Indian vessels and filing of Bill of Entry, IGM – regarding.

Sir/ Madam,

I am directed to invite your attention to the above-mentioned subject, and state that instances have been brought to notice of the Board that certain ship-owners of Indian flag vessels have imported vessels, which are exempt from payment of duty, without filing Bill of Entry and Import General Manifest (IGM).

  1. In this connection, it is stated that at the time of their import into India the status of these vessels, which are meant for plying on Indian ports as coastal vessels or as Indian flag foreign going vessels etc., is the same as that of any other class of imported goods. Section 2 (25) defines “imported goods” as any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption. Further, “goods” has been defined under section 2 (22) as to include, inter alia, vessels, aircrafts and vehicles. Hence, these are subject to the same procedure ie, filing of IGM, Bill of Entry, payment of duty, if any etc., as is applicable in case of other imported goods.

  2. Accordingly, it is instructed that the requirement for filing of these documents should be complied with even in cases, where goods are exempt from payment of any duty. Therefore, the jurisdictional Commissioners should review the situation, and take appropriate action for past cases, including adjudication, if warranted. Further, Chief Commissioners may make a reference to the Board for appointment of a common adjudication authority, if so desired, for these cases.

Yours faithfully,
(Navraj Goyal)
Under Secretary (Cus.IV)
F. No.450/79 /2010-Cus.IV

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 18-08-2017
Notification No. 73/2017-Customs
Seeks to further amend notification no. 60/2011-customs dated 14th july 2011 to give effect to renewed MoU on India-Bangladesh border haats.

Date: 18-08-2017
Notification No. 38/2017-Customs (ADD)
Seeks to impose anti-dumping duty on " TexturedToughened (Tempered) Glass ", originating in or exported from China PR

Date: 17-08-2017
Notification No. 81/2017 - Customs (N.T.)
Notification No.81/2017-Customs (N.T.) dated 17th August, 2017 [Effective from 18th August, 2017]

Date: 17-08-2017
Notification No. 79/2017 - Customs (N.T.)
Amendment in Notification no. 131/2016-Customs (N.T.) dated 31.10.2016 relating to AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles

Date: 16-08-2017
Circular No. 1058/07/2017-CX
Clarification on requirement of submitting Bank certificate evidencing receipt of payment in freely convertible currency under Notification No. 45/2001-CE (NT) dated 26.06.2001 for export to Bhutan for specified Hydroelectric Projects.

Date: 16-08-2017
Notification No. 72/2017-Customs
Seeks to supersede Notification No. 27/2002- Customs dated 1st March, 2002 and to provide exemption to temporary import of goods from Customs duty leviable under First Schedule to the Customs Tariff Act, 1975 and from the whole of the integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 subject to specified conditions.

Date: 14-08-2017
Notification No. 20/2015-2020
Supply of essential commodities to the Republic of Maldives during 2017-18

Date: 14-08-2017
Notification No.21/2015-2020
Amendment in Para 4.32(i) of chapter 4 and in para 6.01 (a) of chapter 6 of the Foreign Trade Policy 2015-20

Date: 14-08-2017
Notification No. 78/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg.

Date: 11-08-2017
Notification No. 9/2017-Customs (N.T./CAA/DRI)
Appointment of Common Adjudicating Authority by DGRI