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    <title>Procedure followed for import of Indian vessels and filing of Bill of Entry, IGM - regarding</title>
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    <description>Vessels imported into India are statutory goods for import purposes and must comply with filing of the Import General Manifest (IGM), filing of the Bill of Entry, and payment of duty where applicable; these procedural requirements apply even when the vessels are exempt from duty. Jurisdictional Commissioners are instructed to review past non-compliance, initiate adjudication if warranted, and Chief Commissioners may seek appointment of a common adjudication authority from the Board.</description>
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      <description>Vessels imported into India are statutory goods for import purposes and must comply with filing of the Import General Manifest (IGM), filing of the Bill of Entry, and payment of duty where applicable; these procedural requirements apply even when the vessels are exempt from duty. Jurisdictional Commissioners are instructed to review past non-compliance, initiate adjudication if warranted, and Chief Commissioners may seek appointment of a common adjudication authority from the Board.</description>
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