TaxTMI 
TaxTMI 
Reduction of Time Gap Between Berthing Of Vessel And Entry Inwards, Reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
.... invited to Public Notice No 15/2013 Dated 07.05.2013 Issued by JNCH. For the sake of reference, Section 30 & 31 of Customs Act, 1962 are reproduced below: "Section 30. Delivery of import manifest or import report. - (1) The person-in-charge of- (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel of the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the pres....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. (3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods." 2. thus, on a co-joint reading of sections 30 and 31, it is clear that the vessel can start unloading the goods only after an order/permission/permit led "Entry Inward" is granted by the Customs following submission by the Master or Shipping Agent of the import manifest containing details of the cargo on board the vessel. 3. The Customs Act provides for filing of IGM in advance of vessel's arrival ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nform the port authorities of the arrival of the vessel, they should also simultaneously inform Customs Boarding Office with relevant details. This would enable the Customs Officers to grant Entry Inwards when the vessel reports at the 'Pilot Station'/'Boarding of the Pilot'. 5. Port authorities/Shipping Agent are required to inform the Boarding Officer about of the arrival of the vessel at the Pilot Station along with the requisite details for grant of 'Entry Inwards'. Customs Boarding Office will grant of 'Entry Inwards' at the time of reporting of the vessel at the 'Pilot Station'/'Boarding of the Pilot'. 6. As per the above procedure, the event of 'Entry Inwards' will be advanced/preponed to the point of reporting of the vessel at the....