Hi Subhash,
The required entries you have given for MIRO are vice-versa i.e. it should be as under
Vendor a/c CR
to GR/IR
Moreover, the steps of document posting in import scenario is as under:
-Import PO with customer conditions (ME21N)
-Inbound delivery (VL31N)
-Custom MIRO (MIRO) with currency as INR
-Capture Excise Part2 (J1IEX) with commercial invoice and Inbound delivery reference
-GR against Inbound delivery with Refer only Excise option (MIGO) and Commercial invoice reference
-Post excise Part2 (J1IEX).
-Post vendor invoice (MIRO)
Moreover, currency conversion and accurals check boxes are to be ticked in custom conditions and accruals in freight condition.