https://www.taxtmi.com/circulars?id=11676 Requirement to file Import General Manifest and Bill of Entry depends on vessel category: foreign flag vessels used as conveyances need not be declared as imported goods though goods and passengers must be manifested; Indian flag vessels entering for registration or used as imported goods must file IGM and Bill of Entry; vessels converted to coastal trade or imported for breaking up must file a fresh Bill of Entry at conversion or breaking up and pay applicable duties, with failures subject to adjudication and penalties. en-us Wed, 13 Jun 2012 00:00:00 +0530 Thu, 14 Jun 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11676 Requirement to file Import General Manifest and Bill of Entry depends on vessel category: foreign flag vessels used as conveyances need not be declared as imported goods though goods and passengers must be manifested; Indian flag vessels entering for registration or used as imported goods must file IGM and Bill of Entry; vessels converted to coastal trade or imported for breaking up must file a fresh Bill of Entry at conversion or breaking up and pay applicable duties, with failures subject to adjudication and penalties. Circulars Customs Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11676