Delay in Filing IGMS and Console General Manifests Adjudication of Offences - Customs - 18/2010

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX, SAHAR, MUMBAI 400099 F.No. S/3-Gen-535/09 Imp. Noting Dated 12th May 2010 PUBLIC NOTICE No. 18/2010 Sub: Delay in Filing IGMS and Console General Manifests Adjudication of Offences. Under provisions of section 30 of the Customs Act, 1962 read with Notification 111/2003-Cus (NT) and CBEC Circular No. 110/2003 dt 22-12-2003, Import General Manifests and Console General Manifests are to be filed two hours before the expected arrival of any aircraft with some relaxation in time for short haul flights. If there is any delay the person responsible for the delay is liable to pay penalty up to ₹ 50,000/- 2. Off late instances of such delay have been increasing. This is causing all round inconvenience to all the stake holders in import trade, other than the persons responsible for filing these documents. This matter has been taken up by importers and Custom House Agents in Trade facilitation Meetings. 3. Under the existing practice offenses in the matter of such delays are being adjudicated with a time lag of almost one year. So penalties imposed do not lead to improvement in the situation but only acrimony between the department and the person responsible for such delay. Further during the time of adjudication the party concerned makes arguments like failure of customs computer, strike by employees, disruption of traffic in Mumbai etc which cannot be verified at the time of adjudication due to the time that would have passed. 3. Considering the factors as mentioned above it is decided that with effect from 1st June, 2010, in cases where the competent officer is of the view that imposing penalty is not warranted in the facts and circumstances of the case, he will allow delayed filing of IGM by authentication in the EDI system. No order will be issued in such cases. Where the competent officer is of the view that the facts and circumstances of the case warrant imposing penalty he will proceed to adjudicate the case. Issue of SCN may be waived if the party concerned requests so. However it is necessary to give personal hearing in each case. Order-in-Original will be issued in all cases where penalty is to be imposed. Only after remitting the penalty adjudged filing of delayed document will be allowed on the EDI system. 6. All concerned may take note of this change in practice and make all efforts to file the documents within the prescribed time frame so that avoidable delay due to adjudication proceedings can be avoided. Sd/- (12-05-2010) (MATHEW JOHN) Commissioner of Customs (Import), Air Cargo Complex, Mumbai Attested by (H.P. Kanade) Asstt.. Commissioner of Customs Import Noting, ACC, Mumbai