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TMI BlogArrival of Goods and Procedures Prior to Lodgement of Goods DeclarationX X X X Extracts X X X X X X X X Extracts X X X X ..... l or land at any place other than the Customs port/airport, except in cases of emergencies. Power to board conveyance, to question and to demand documents : 2. Section 37 empowers the proper officer to board any conveyance carrying imported goods or export goods. He may remain on board as long as he decides to remain. The proper officer may question the person in charge of the vessel or aircraft. He may demand production of documents and also ask questions, to be answered by such person. The person in charge of the conveyance is bound to comply with these requirements [Section 38]. Delivery of Import Manifest: 3. The Master / Agent of the vessel or an aircraft has to deliver an import manifest (an import report in case of a vehicle), wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of prescribed fees, if he is satisfied that there is no fraudulent intention behind the move. [Section 30(3)]. Penal liability: 7. Any mis-declaration in this document will attract the penal provisions of Section 111(f) and Section 112. Excision from IGMs of items originally manifested: (a) Excision from I.G.Ms of items originally manifested are permitted only: (i) On application in writing from the ship's Agents; (ii) On production of the documentary evidence of short shipment of goods; (iii) On payment of a fee as prescribed. (b) (i) Excisions or amendments of items in the Import Manifest involving reduction in number of Packages: 8. An application from the steamer agents for excisions or amendments in the Import Manifest involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application for entry inwards. Entry Inwards: 9. The Master of the vessel is not to permit the unloading of any imported goods until an order has been given by the proper officer granting Entry Inwards of such vessel. Normally, Entry Inwards is granted only after the import manifest has been delivered. This entry inward date is crucial for determining the rate of duty, as provided in section 15 of the Customs Act, 1962. Unloading of certain items like accompanied baggage, mail bags, animals, perishables and hazardous goods are exempted from this stipulation. Enclosures to Import General Manifest: 10. The amendment made in 1995 (w.e.f. 1-7-1995) introduces a new form for obtaining entry inwards. The forms are designed according to IM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... floppy, may approach the Service Center of Customs and get the data of IGM submitted in system. They are also to ensure that details of House Bill of Lading are also incorporated in the IGM in case of consol cargo. 12. On arrival of the vessel, the shipping line needs to approach the Preventive officer for granting entry inwards. Before making the application, the shipping line has to make payment of the Light House dues. 13. In case the shipping line is filing an IGM after arrival of the vessel, the procedure as mentioned above for prior IGM, is to be followed except that the date of arrival of vessel is also indicated. After submission, the shipping line has to approach the proper officer for grant of entry inwards in the system. (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /report for being unloaded at that Customs station. No imported goods shall be unloaded at any place other than the places provided for such unloading. Further, imported goods shall not be unloaded from any conveyance except under the supervision of the proper officer. Similarly, for unloading imported goods on any Sunday or on any holiday, prior notice shall be given and fees prescribed in this regard shall be paid. Other liabilities of carriers: 17. Under Section 115 and 116, the persons in charge of vessel or aircraft have other liabilities, which are important and noteworthy. Section 115 provides for confiscation of vessel or other conveyance under the following circumstances: (a) A conveyance within Indian waters or port or customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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