TaxTMI 
TaxTMI 
Filing of Import Manifest before arrival of the vessel or aircraft -reg
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....e your attention to Notification No. 111/2003-Customs (N.T.), dated 19 .12.2003 , which specifies "any other person' for the purpose of section 30 of the Customs Act, 1962 as any person , other than the carrier, who is authorized to issue delivery orders in favour of an importer on the basis of which goods are permitted to be delivered to such importer by the custodian of the goods. The main featu....
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....rocedure have been formulated for compliance. (i) The persons responsible for filing of the import manifest, both at Master as well as House level details , shall register with the Customs in advance . The application for registration shall be made to the Jurisdictional Commissioner of Customs in FORM VI or FORM V, as the case may be, of the said regulations . The application should be accompanie....
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....ery orders in respect of goods carried by them, are duly registered with local Customs. In case of failure to file the IGM in advance , action should be taken as per provisions of section 30(1) of the Customs Act, 1962. (iii) At Customs stations where Indian Customs EDI system is in operation , the import manifest shall be filed through electronic mode. (iv) In the case of vessels where the voy....
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....e consumed till the grant of entry inward . 3. The registration as stated in para 2(i) shall commence immediately whereas the other provisions of Circular shall come into effect from the 18th of February, 2004. 4. Show cause notices issued in the recent past for non-filing of advance IGM' s as per provisions of amended section 30 , may now be disposed off taking a lenient view of the matter si....