For the Carrier
Section 30 : Filing the Import General Manifest (IGM) prior to the arrival of the vessel
IGM is generally filed on the basis of Bill of Lading / Airway Bill and is issued by the Carrier. It contains details around the shipper, consignee, no. of packages, description of goods, date, vessel details etc.
Note: Sections 31 to 34 prohibit imported goods from being unloaded from vessel until Entry inwards is granted and mentioned in the Arrival Manifest or Import Report.
In all these instances we find that the liability to duty arises as soon as they entered the ‘territorial waters’ of India and at every point until they remain ‘imported goods’ up to the point where they are to pass for ‘home consumption’.
Section 31: : Entry Inward granted by the Customs
It acts as permission for unloading the Goods. The date herein would be construed as the relevant date for arrival of goods in India