The Central Board of Indirect Taxes and Customs has issued the Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2021. These regulations amend the existing Sea Cargo Manifest and Transhipment Regulations of 2018. The key change extends the deadline for certain provisions within regulation 15, specifically sub-regulation (2), from 15th April 2021 to 31st May 2021. These amendments come into effect upon their publication in the Official Gazette.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 44/2021-Customs (N.T.)
New Delhi, the 15th April, 2021
G.S.R. (E). - In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 5
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FAQ :
These are new regulations issued by the Central Board of Indirect Taxes and Customs that amend the Sea Cargo Manifest and Transhipment Regulations, 2018.
The main change is the extension of the deadline in sub-regulation (2) of regulation 15 from 15th April 2021 to 31st May 2021.
They come into force on the date of their publication in the Official Gazette.
Regulation 15, specifically sub-regulation (2), of the Sea Cargo Manifest and Transhipment Regulations, 2018 has been amended.
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Notification No : 44/2021-Customs (N.T.)Published in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt44-2021.pdf