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Introduction: The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 26/2024-Customs (N.T.) on 28th March 2024. This notification introduces amendments to the Sea Cargo Manifest and Transhipment Regulations, 2018, aimed at regulating customs procedures.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 26/2024-Customs (N.T.)| Dated: 28th March, 2024

G.S.R. 235(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 Transhipment Regulations, 2018, namely: –

1. Short title and commencement.-(1) These regulations may be called the Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2024.

(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 March 2024”, the words, figures and letters, “till 30th June 2024” shall be substituted.

[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. 94/2023-Customs (N.T) dated the 28th December 2023, vide number G.S.R. 923 (E), dated the 28th December 2023.

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