TaxTMI 
TaxTMI 
Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs
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....FACILITY NOTICE No. 77/2016 Subject: -Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs- reg. Attention of all the Importers, Customs Brokers and the members of the Trade is invited to the Board's Circular No.14/2016-Cus., dated 27.04.2016 on the above mentioned subject. 2. Government vide notification No. 43/97-cus dated 11.9.97 has e....
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....orts where both coastal and foreign traffic is handled. The provisions of Sections 95, 96 and 98(2) will also remain operative in case of such vessels. In terms of Section 95, the master of vessels is required to maintain "advice book" and the proper officer of customs can inspect the book and make entries as deems fit, relating to goods loaded at the port. 4. Subsequent to above, references ha....
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.... been examined by the Board and it has been decided to carry out further simplification as under: a. All Coastal Vessels carrying exclusively coastal goods and operating from coastal or EXIM berths shall be exempted from the provisions of Section 92, 93, 94, 95, 97 and sub-section (1) of section 98 of the Customs Act, 1962. The exemption from the provisions of section 95 was not available....
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....her destinations (ii) The arrival and departure coastal manifests shall be prepared in duplicate. The original shall be submitted to the proper officer and duplicate would be retained by the Master of the vessel or his agent. The arrival manifest is submitted before the arrival of the vessel and the departure manifest is submitted before the departure of the vessel. 6. The revised proc....