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Core Purpose

Notification amending regulation 15 of the Sea Cargo Manifest and Transhipment Regulations, 2018 to extend a compliance deadline from 31st December 2023 to 31st March 2024.

Detailed Summary

Notification No. 94/2023-Customs (N.T.), G.S.R. 923(E), dated 28th December 2023, issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, under section 157 read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), enacts the Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2023, effective from publication; it amends regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 by substituting the words, figures and letters "till 31st December 2023" with "till 31st March 2024"; a note records that the principal regulations were published vide G.S.R. 448(E) dated 11th May 2018 and were last amended vide Notification No. 114/2022-Customs (N.T.) dated 30th December 2022 (G.S.R. 931(E)). Signed by Dhananjay Singh, Under Secretary, under F. No. 450/58/2015-Cus IV(Pt.I).

Full Text

7992 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 739] NEW DEL HI, FRIDAY , DEC EMBER 29, 2023/ PAUSHA 8, 1945 CG-DL-E-29122023-250957 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 28th December, 202 3 No. 94/2023-Customs (N.T.) G.S.R. 923(E).—In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub -section (3) of section 98 and sub -section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Tax es and Customs hereby makes the following regulations further to amend the Sea Cargo Manifest and Transhipment Regulations, 2018, namely: - 1. Short title and commencement. -(1) These regulations may be called the Sea Cargo Manifest and Transhipment ( First Amendment) Regulations, 202 3. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the said regulations, in regulation 15, - a. in sub -regulation (2), for the words, figures and letters, “till 31st December 202 3”, the words, figures and letters, “till 31st March 2024” shall be substituted. [F. No. 450/58/2015 - Cus IV(Pt .I)] DHANANJAY SINGH , Under Sec y. Note : The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 448(E), dated the 11th May, 2018 and were last amended vide notification No. 114/2022 -Customs (N.T) dated the 30th Decem ber 2022, vide number G.S.R. 931 (E), dated the 30th December 2022. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publ ications, Delhi -110054.

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