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    <title>Customs- Discrepancies in filing and closure of EGM</title>
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    <description>Stakeholders must regularise and electronically file and close pending Export General Manifests in the Indian Customs EDI system, use Supplementary EGMs or EGM amendments for completed exports, and ensure correct Local EGM Train/Truck Summaries for ICD shipping bills. Failure to comply will attract penal action under Section 117, and the statutory obligation to file rests with the master or authorised agent under Section 41; manual gateway filing is to be discontinued except in exceptional cases.</description>
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