Central Board of Indirect Taxes and Customs issued Notification No. 74/2024-Customs (N.T.) on October 30, 2024, which amends the Sea Cargo Manifest and Transshipment Regulations, 2018. This notification, enacted under various sections of the Customs Act, 1962, introduces specific changes to compliance deadlines within the regulations. Notably, it updates the submission dates for entries in the Sea Cargo Manifest table. The deadlines for the entries previously set for Sr. No. 4, Sr. No. 5, and Sr. No. 6 have been revised to November 15, 2024, November 30, 2024, and January 15, 2025, respectively. This amendment aims to ensure that stakeholders involved in maritime transport adhere to the revised timelines for customs compliance. The regulations will come into effect immediately upon publication in the Official Gazette. This amendment follows prior updates, with the last amendment noted in Notification No. 57/2024-Customs (N.T.) dated August 31, 2024. The changes are part of ongoing efforts to streamline customs procedures and enhance compliance in the shipping industry.
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS]
Notification No. 74/2024-Customs (N.T.) | Dated: 30th October, 2024
G.S.R. 679(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 amendments in 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 (Fourth 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,-
(1) In the TABLE after FORM-XII:
i. against Sr. No. 4, in column (3), for the entry, the entry “15.11.2024” shall be substituted;
ii. against Sr. No. 5, in column (3), for the entry, the entry “30.11.2024” shall be substituted;
iii. against Sr. No. 6, in column (3), for the entry, the entry “15.01.2025” 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. 57/2024-Customs (N.T.) dated the 31st August, 2024, vide number G.S.R. 531(E), dated the 31st August, 2024.
