Delay in Filing IGMS and Console General Manifests Adjudication of Offences

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..... on 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 .....

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..... hich 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. .....

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