The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Notification No. 02/2025-Customs (N.T.), extending the deadline for submissions under the Sea Cargo Manifest and Transshipment Regulations, 2018. The updated date for compliance has been revised to March 31, 2025, as per the official gazette published on January 15, 2025.
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, came into effect upon their publication in the Official Gazette. Notably, the same was extended earlier to January 15, 2025 by a CBIC Notification.
The new notification stated as follows: –
“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:-
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1. Short title and commencement – (1) These regulations may be called the Sea Cargo Manifest and Transshipment
(First Amendment) Regulations, 2025.
(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. 6, in column (3), for the entry, the entry “31.03.2025” shall be substituted.”
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The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide Notification No. 38/2018-Customs (N.T) dated 11th May, 2018 vide number G.S.R. 448(E), dated 11th May, 2018 and were last amended vide Notification No. 74/2024-Customs (N.T) dated the 30th October, 2024, vide number G.S.R. 679(E), dated the 30th October, 2024.
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