This notification, No. 88/2018-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, introduces the Sea Cargo Manifest and Transhipment Second Amendment Regulations, 2018. These regulations, effective from the date of publication in the Official Gazette (October 30, 2018), further amend the Sea Cargo Manifest and Transhipment Regulations, 2018. Specifically, they modify sub-regulation 2 of regulation 1, substituting "the 1st November, 2018" with "the 1st March, 2019." This effectively postpones the implementation date initially set forth. The principal regulations were published under G.S.R. 448(E) on May 11, 2018, and previously amended via notification No. 65/2018-Customs (N.T) [G.S.R. 716(E)], dated July 30, 2018. The notification is issued under the authority of 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 undersecretary, B. Konthoujam, signed the notification, with file number F. No. 450/58/2015-Cus IV.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance, responsible for formulating policy concerning indirect taxes such as customs duty and GST.
Customs Act, 1962: The primary legislation governing customs duties and related matters in India.
Sea Cargo Manifest and Transhipment Regulations, 2018: Regulations related to the manifest and transhipment of sea cargo.
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, Government of India.
New Delhi: The capital of India and the location of the notification.
B. KONTHOUJAM: Under Secretary whose name appears on the notification.
Mayapuri, New Delhi: Location of the Dte. of Printing at Government of India Press
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नई (cid:1)द(cid:3)ली, 30 अ(cid:7) तबू र, 2018
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क(cid:28) उपधारा (3) और धारा 158 क(cid:28) उपधारा (2) के साथ प&ठत धारा 157 के तहत *द+ शि,य- का *योग करते 0ये, के12ीय अ*3य4
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[फा. सं. 450/58/2015-सीमाशु(cid:3)क IV]
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,,,,टटटट----पपपपणणणणीीीी:::: इस *धान िविनयमावली को सा.का.िन. 448(अ), (cid:1)दनांक 11 मई, 2018 के तहत भारत के राजपH, असाधारण के भाग II, खंड
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6435 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th October, 2018
No. 88/2018-Customs (N.T.)
G.S.R. 1076(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 (Second Amendment) Regulations, 2018.
(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 1, in sub-regulation (2), for the
words, figures and letters “the 1st November, 2018”, the words, figures and letters “the 1st March, 2019” shall
be substituted.
[F. No. 450/58/2015- Cus-IV]
B. KONTHOUJAM, 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 amended vide notification No. 65/2018-Customs
(N.T), dated the 30th July, 2018 vide number G.S.R. 716 (E), dated the 30th July, 2018.
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.