The CBIC vide Notification No. 94/2023-Customs (N.T.) dated December 28, 2023 amends the Sea Cargo Manifest and Transhipment Regulations, 2018. It extends the validity of a provision in regulation 15(2) from “till 31st December 2023” to “till 31st March 2024.”
The amendment is made in accordance with the powers conferred by various sections of the Customs Act, 1962. The Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2023, come into effect upon their publication in the Official Gazette.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009965/ENG/Notifications