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Core Purpose

Notification amending the Sea Cargo Manifest and Transshipment Regulations, 2018 under section 157 of the Customs Act, 1962, to extend port-specific transitional-provision deadlines via the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024.

Detailed Summary

Issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, as Notification No. 57/2024-Customs (N.T.) dated 31st August 2024 (G.S.R. 531(E)), this notification, made 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), promulgates the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024, effective from the date of publication; it amends regulation 15(2) of the Sea Cargo Manifest and Transshipment Regulations, 2018 by replacing the fixed transitional-provision deadline of '31st August, 2024' with port-specific dates set out in a new table inserted after Form-XII, extending the transitional provisions to 10th September 2024 for Mormugao (INMRM1), 30th September 2024 for Mangalore (INNML1), 15th October 2024 for Mumbai (INBOM1) and Kandla (INIXY1), 31st October 2024 for Tuticorin (INTUT1) and Vishakhapatnam (INVTZ1), 15th November 2024 for Ennore (INENR1), Kattupalli (INKAT1) and Cochin (INCOK1), and 30th November 2024 for all other Customs Ports; the notification is signed by Dhananjay Singh, Under Secretary, under F. No. 450/58/2015-Cus-IV(Pt.I), and notes the principal regulations were published vide G.S.R. 448(E) dated 11th May 2018 and last amended vide Notification No. 47/2024-Customs (N.T.) dated 30th June 2024 (G.S.R. 356(E)).

Full Text

5573 GI/202 4 (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. 491] NEW DELHI, SATUR DAY , AUGUST 31, 2024 /BHADRA 9, 194 6 CG-DL-E-31082024-256818 (1) (2) (3) 1. मोरमुगाओ (INMRM1) 10.09.2024 2. मुंबई (INBOM1) 30.09.2024 (INCOK1) 15.11.2024 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICA TION New Delhi, the 31st August, 2024 No. 57/2024 -Customs (N.T.) G.S.R. 531(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 Taxes and Customs hereby makes the following regulations further to amend the Sea Cargo Manifest and Transshipment Regulations, 2018, namely: - 1. Short title and commencement – (1) These regulations may be called the Sea Cargo Manifest and Transshipment (Third Amendment) Regulations, 2024. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sea Cargo Manifest and Transshipment Regulations, 2018, - (i) In regulation 15, in sub -regulation (2), for the words, figures and letters, “till 31st August, 2024”, the words, figures and letters, “till the date mentioned in column (3) of the table below for the Customs Ports mentioned in the column (2) of the said table.” Shall be substituted. (ii) after Form -XII, the following table shall be inserted, namely: - TABLE [Refer Regulation 14(2)] Sr. No. Customs Ports Date till which the transitional provisions are applicable (1) (2) (3) 1. Mormugao (INMRM1) 10.09.2024 2. Mangalore (INNML1) 30.09.2024 3. Mumbai (INBOM1) and Kandla (INIXY1) 15.10.2024 4. Tuticorin (INTUT1) and Vishakhapatnam (INVTZ1) 31.10.2024 5. Ennore (INENR1), Kattupalli (INKAT1) and Cochin (INCOK1) 15.11.2024 6. All the Customs Ports other than mentioned at Sr. No. 1 to 5 above 30.11.2024 [F. No. 450/58/2015 - Cus-IV(Pt.I)] DHANANJAY SINGH , Under Secy. 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. 47/2024 - Customs (N.T) dated the 30th June, 2024, vide number G.S.R. 356 (E), dated the 30th June, 2024. Uploaded by Dt e. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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