https://www.taxtmi.com/circulars?id=1552 Persons delivering import manifests under section 30 must register with the Jurisdictional Commissioner in the prescribed form, supported by a bond and bank guarantee, and file import manifests in advance. Master-level filing responsibility lies with the person in charge of the vessel or aircraft or their agent; house-level details may be filed by an "any other person" authorised to issue delivery orders, provided they are registered. Where EDI is in operation, manifests shall be filed electronically; specified advance timelines apply to vessels and flights, and vessel stores lists must state departure quantities and estimated consumption. en-us Mon, 22 Dec 2003 00:00:00 +0530 Mon, 02 Mar 2009 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1552 Persons delivering import manifests under section 30 must register with the Jurisdictional Commissioner in the prescribed form, supported by a bond and bank guarantee, and file import manifests in advance. Master-level filing responsibility lies with the person in charge of the vessel or aircraft or their agent; house-level details may be filed by an "any other person" authorised to issue delivery orders, provided they are registered. Where EDI is in operation, manifests shall be filed electronically; specified advance timelines apply to vessels and flights, and vessel stores lists must state departure quantities and estimated consumption. Circulars Customs Mon, 22 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1552