Powered by InfodriveIndia.com

Regarding procedure followed for import of Indian vessels and filing of Bill of Entry, IGM., CUSTOMS INSTRUCTION, 23-09-2010


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

       


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 28-05-2015
RBI//2014-15/615 A.P. (DIR Series) Circular No.104
Exim Bank's GoI supported Line of Credit of USD 100 million to the Government of Republic of Mali

Date: 28-05-2015
RBI/2014/15/616 A.P. (DIR Series) Circular No. 105
Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR

Date: 28-05-2015
Customs Notification No. 35/ 2015
seeks to further amend notification no 12/2012 - Customs dated 17/03/2012

Date: 28-05-2015
Central Excise Notification No 31/2015
Seeks to further amend notification no 12/2012 - Central Excise dated 17/03/2012

Date: 27-05-2015
Notification No. 23/2015-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of Purified Terephthalic Acid, originating in or exported from Korea RP and Thailand for a period of five years from the date of imposition of provisional anti-dumping duty i.e. 25th July, 2014

Date: 26-05-2015
Trade Notice No.02/2015
Updation of Importer-Exporter Profile regarding.

Date: 26-05-2015
Customs Circular No 17/2015
Regarding Import, trading & re-export of rough diamonds by notified entities in Bharat Diamond Bourse, Bandra Kurla Cargo Complex, Mumbai

Date: 25-05-2015
Central Excise Notification No 30/2015
Seeks to further amend Notification No. 22/2003-Central Excise, dated the 31st March, 2003

Date: 25-05-2015
Central Excise Notification No 29/2015
Seeks to further amend notification No. 6/2005-CE dated 1.3.2005

Date: 25-05-2015
Customs Notification No. 34/ 2015
Seeks to further amend Notification No. 52/2003-Customs, dated the 31st March, 2003