https://www.taxtmi.com/circulars?id=7616 The person in-charge of the vessel or aircraft or their agent must file the import manifest with master-level details; house-level details must be filed by the person specified as "any other person" and, if that person is not registered under the Import Manifest Regulations, the filing responsibility for house-level details shifts to the person in-charge or their agent. Failure to file the Import General Manifest in advance will attract statutory action and an invariably imposed penalty, with field formations authorised to decide cases immediately and to waive show cause notices where necessary. en-us Fri, 31 Dec 2004 00:00:00 +0530 Wed, 16 Sep 2009 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7616 The person in-charge of the vessel or aircraft or their agent must file the import manifest with master-level details; house-level details must be filed by the person specified as "any other person" and, if that person is not registered under the Import Manifest Regulations, the filing responsibility for house-level details shifts to the person in-charge or their agent. Failure to file the Import General Manifest in advance will attract statutory action and an invariably imposed penalty, with field formations authorised to decide cases immediately and to waive show cause notices where necessary. Circulars Customs Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7616