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Customs Instructions - F. No.450/79 /2010
September, 24th 2010

F. No.450/79 /2010-Cus.IV

Government of India

Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

North Block, New Delhi

23rd September, 2010


 All Chief Commissioners 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 regarding.

Sir/ Madam,

       I am directed to invite your attention to the above-mentioned subject, and state that instances have been brought to notice of the Board that certain ship-owners of Indian flag vessels have imported vessels, which are exempt from payment of duty, without filing Bill of Entry and Import General Manifest (IGM).

2. In this connection, it is stated that at the time of their import into India the status of these vessels, which are meant for plying on Indian ports as coastal vessels or as Indian flag foreign going vessels etc., is the same as that of any other class of imported goods. Section 2 (25) defines imported goods as any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption. Further, goods 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 are exempt from payment of any duty.  Therefore, the jurisdictional Commissioners should review the situation, and take appropriate action for past cases, including adjudication, if warranted. Further, Chief Commissioners may make a reference to the Board for appointment of a common adjudication authority, if so desired, for these cases.

Yours faithfully, 

(Navraj Goyal)

Under Secretary (Cus.IV)

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