Filing of Import Manifest before arrival of the vessel or aircraft - Regarding - Customs - F. No. 450/118/2004-Cus.-IV

Letter F. No. 450/118/2004-Cus.-IV Dated 31-12-2004 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Filing of Import Manifest before arrival of the vessel or aircraft - Regarding. I am directed to invite your attention to Board's Circular No. 110/2003-Cus., dated 22-12-2003 [2003 (158) E.L.T. T89] wherein it was provided that the responsibility for filing the import manifest with Master level details shall rest with the person in-charge of the vessel or aircraft or their agent. The House level details shall be filed by a person specified as "any other person" under Section 30 of the Customs Act, 1962. In case the "any other person" specified under Section 30 is not registered as per Import Manifest (Vessels) Regulations, 1971 or Import Manifest (Aircrafts) Regulations, 1976, then, the responsibility to file house level details shall rest with the person in-charge of the vessel or aircraft or their agent. The shipping lines or airlines should therefore ensure that the person authorised to issue delivery 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. 2. The issue of initiating action under Section 30(1) has been reviewed. It is felt that such penal action would facilitate early filing of import manifest and speed up the process of filing of bill of entry for imports. Therefore, It has been decided that penalty should invariably be administered in cases of failure to file the IGM in advance. The cases should be decided immediately, if required, using waiver of show cause notice and written defense reply. 3. You are requested to issue necessary instructions to field formations for implementation of above decision.