TMI BlogProcedure followed for import of Indian vessels and filing of Bill of Entry, IGM - regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs (Appeals). All Commissioners of Customs Central Excise. All Commissioners of Customs Central Excise (Appeals). Subject: Procedure followed for import of Indian vessels and filing of Bill of Entry, IGM - re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds" has been defined under section 2(22) as to include, inter alia, vessels, aircrafts and vehicles. Hence, these are subject to the same procedure ie, filing of IGM, Bill of Entry, payment of duty, if any etc., as is applicable in case of other imported goods. 3. Accordingly, it is instructed that the requirement for filing of these documents should be complied with even in cases, where goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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