Vessel import filing obligations: vessel status and use determine whether IGM and Bill of Entry must be filed, with duties on conversion. Filing obligations for vessels turn on status and use: foreign-flag vessels used solely as conveyances do not require an IGM or Bill of Entry for the vessel, though cargo and passenger manifests remain required; Indian-flag vessels, vessels converted to coastal trade, and vessels imported for breaking up must have IGM and Bill of Entry filed, with fresh Bills of Entry and payment obligations triggered on conversion or breaking up as prescribed by notifications and the Merchant Shipping Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Vessel import filing obligations: vessel status and use determine whether IGM and Bill of Entry must be filed, with duties on conversion.
Filing obligations for vessels turn on status and use: foreign-flag vessels used solely as conveyances do not require an IGM or Bill of Entry for the vessel, though cargo and passenger manifests remain required; Indian-flag vessels, vessels converted to coastal trade, and vessels imported for breaking up must have IGM and Bill of Entry filed, with fresh Bills of Entry and payment obligations triggered on conversion or breaking up as prescribed by notifications and the Merchant Shipping Act.
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