TaxTMI 
TaxTMI 
Carriage of Coastal Cargo from One Indian Port to another Port in Vessels Carrying out Coastal Runs
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....iage of Coastal Cargo from One Indian Port to another Port in Vessels Carrying out Coastal Runs- reg. It is to bring to the notice of all importers, exporters, customs brokers, steamer agents, members of the trade and other stake holders that he Government of India, vide notification No. 43/97-cus dated 11.09.1997 had exempted vessels carrying exclusively coastal goods from the provisions of se....
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....ic is handled. The provisions of Sections 95, 96 and 98(2) remain operational 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. 3. Subsequent to the above, references have been received to the effect that the prese....
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....ted vide Board's Circular No. 14/2016-Cus dated 27.04.2016 and the same is as given below: a. All coastal vessels carrying exclusively coastal goods and operating from coastal or EXIM berths shall be exempted from the provisions of Sections 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 earli....
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....ed 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. 5. The revised procedure shall apply to Indian vessels, Indian flag foreign vessels or foreign vessels eligib....