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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Shipping Lines Must Submit Electronic and Manual Export General Manifests to Customs Before Departure per Requirement</h1> All shipping lines or agents must submit the Export General Manifests (EGMs) electronically to Customs before the conveyance departs. In addition to electronic submission, they are required to file manual EGMs along with the exporter's copy of the Shipping Bills at the Export Department. These documents are recorded in a register, and shipping lines can receive an acknowledgment noting the date and time of receipt by the Export Department.