**Policy Summary:**
This notification, No. 14/2020-Customs (N.T.), published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), No. 121, dated February 14, 2020, introduces the Sea Cargo Manifest and Transhipment Amendment Regulations, 2020.
The amendment modifies the Sea Cargo Manifest and Transhipment Regulations, 2018, specifically regulation 15. It extends the period specified in sub-regulation 1 from "forty-five days from the date of commencement of these regulations" to "from 15th May, 2020 till 1st August, 2020." Similarly, sub-regulation 2 is amended to replace "16th February, 2020" with "till 1st August, 2020."
These regulations are issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, in exercise of powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, subsection 3 of section 98, and subsection 2 of section 158 of the Customs Act, 1962 (52 of 1962).
The amendment is effective from the date of its publication in the Official Gazette.
Contact: Gaurav Singh, Dy. Secy. Tax Research Unit, F. No. 45058/2015-Cus.IV.
The principal regulations, G.S.R. 448(E), were published on May 11, 2018, and previously amended vide notification No. 78/2019-Customs (N.T.) vide number G.S.R. 819(E), dated October 31, 2019.
Key Entities Referenced
Customs Act, 1962: An Indian legislation governing customs duties and regulations.
Central Board of Indirect Taxes and Customs: A department under the Ministry of Finance in India responsible for formulation of policy concerning indirect taxes, such as customs, central excise and service tax.
Sea Cargo Manifest and Transhipment Regulations, 2018: Indian regulations pertaining to the manifest and transhipment of sea cargo.
Sea Cargo Manifest and Transhipment Amendment Regulations, 2020: Amendments made in 2020 to the Sea Cargo Manifest and Transhipment Regulations, 2018.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance in India.
New Delhi: The capital of India, where the notification was issued.
Gaurav Singh: Dy. Secy. Tax Research Unit. Likely a government official involved in the issuance of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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सी.जी.-डी.एल.-अ.-15022020-216184
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CG-DL-E-15022020-216184
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 103] नई दिल्ली, िुक्रिार, फरिरी 14, 2020/माघ 25, 1941
No. 103] NEW DELHI, FRIDAY, FEBRUARY 14, 2020/MAGHA 25, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एि ंसीमािुल्क बोडड)
अजधसचू ना
नई दिल्ली, 14 फरिरी , 2020
स.ं 14/2020-सीमािल्ु क (ग.ै टै.)
सा.का.जन. 121(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 30, 30क, 41, 41क, 53,
54, 56, धारा 98 की उपधारा (3) और धारा 158 की उपधारा (2) के साथ पठित धारा 157 के तहत प्रित्त
िजियों का प्रयोग करत े हुय,े केन्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोड,ड एति्द्वारा, सी कागो मजे नफेस्ट्ट एंड
रांजिपमेंट रेगलु ेिन्द्स, 2018 म ेंऔर आग े भी संिोधन करने के जलए जनम्नजलजखत जिजनयम बनाता ह,ै यथा: -
1. संजक्षप्त िीर्कड और प्रारम्भ. - (1) इन जिजनयमों को सी कागो मेजनफेस्ट्ट एडं रांजिपमेंट (अमेंडमेंट)
रेगलु ेिन्द्स, 2020 कहा िाएगा।
(2) ये सरकारी रािपत्र म ेंअपन े प्रकािन की तारीख स ेलागू होंगे।
2. सी कागो मेजनफेस्ट्ट एडं रांजिपमेंट रेगुलिे न्द्स, 2018 म,ें जिजनयम 15 म;ें
क. उप-जिजनयम (1) म,ें अजभव्यजि “इन जिनयमों के लाग ू होने की तारीख से पतैं ाजलि दिन” के स्ट्थान पर
अजभव्यजि ”15 मई, 2020 से लेकर 1 अगस्ट्त, 2020” को प्रजतस्ट्थाजपत दकया िाएगा।
934 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ख. उप-जिजनयम (2) म,ें िब्ि, अकं और अक्षर “16 फरिरी, 2020” के स्ट्थान पर िब्ि, अंक और अक्षर
“1 अगस्ट्त, 2020 तक” को प्रजतस्ट्थाजपत दकया िाएगा।
[फा. स.ं 450/58/2015-सीमािुल्क-IV]
गौरि ससंह, उप सजचि (कर अनुसंधान एकक)
ठटप्पणी: इस प्रधान जिजनयमािली को सा.का.जन. 448(अ), दिनांक 11 मई, 2018 के तहत भारत के रािपत्र,
असाधारण के भाग II, खडं (3), उप-खंड (i) म ें प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना
संख्या 78/2019-सीमािुल्क (ग.ैटै.), दिनांक 31 अक्टूबर, 2019, सा.का.जन. 819(अ), दिनांक
31 अक्टूबर, 2019 के तहत, के द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 14th February, 2020
No. 14/2020-Customs (N.T.)
G.S.R. 121(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 (Amendment) Regulations, 2020.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Sea Cargo Manifest and Transhipment Regulations, 2018, in regulation 15:
a. in sub-regulation (1), for the expression, “for the period of forty-five days from the date
of commencement of these regulations”, the expression, “from 15th May, 2020 till
1st August, 2020” shall be substituted;
b. in sub-regulation (2), for the words, figures and letters “16th February, 2020”, the
words, figures and letters “till 1st August, 2020” shall be substituted.
[F. No. 450/58/2015-Cus-IV]
GAURAV SINGH, Dy. Secy. (Tax Research Unit)
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. 78/2019-Customs (N.T) dated the 31st October, 2019
vide number G.S.R. 819 (E), dated the 31st October, 2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.