CBIC extends date to implement the Sea Cargo Manifest and Transshipment Regulations (SCMTR) 2018 at few ports
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS]
New Delhi, the 30th October, 2024
Notification No. 74/2024-Customs (N.T.)
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.
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
