Coastal carriage exemptions expanded, streamlining manifest, marking and sealing requirements for vessels carrying exclusively coastal goods. All coastal vessels carrying exclusively coastal goods operating from coastal or EXIM berths are exempted from Sections 92, 93, 94, 95, 97 and sub section (1) of Section 98 of the Customs Act, 1962. When loading or unloading occurs at EXIM berths, Sections 30 and 41 apply and masters or agents must file duplicate coastal arrival and coastal departure manifests (original to the proper officer, duplicate retained), with prescribed marking and tamper proof sealing requirements for containerised and non containerised coastal consignments.
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.
Coastal carriage exemptions expanded, streamlining manifest, marking and sealing requirements for vessels carrying exclusively coastal goods.
All coastal vessels carrying exclusively coastal goods operating from coastal or EXIM berths are exempted from Sections 92, 93, 94, 95, 97 and sub section (1) of Section 98 of the Customs Act, 1962. When loading or unloading occurs at EXIM berths, Sections 30 and 41 apply and masters or agents must file duplicate coastal arrival and coastal departure manifests (original to the proper officer, duplicate retained), with prescribed marking and tamper proof sealing requirements for containerised and non containerised coastal consignments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
