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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Sea cargo manifest regulations establish a consolidated transhipment and manifest framework under the Customs Act, superseding prior rules.</h1> The Central Board of Indirect Taxes and Customs promulgated the Sea Cargo Manifest and Transhipment Regulations, 2018 under powers conferred by section 157 read with specified provisions of the Customs Act, 1962, superseding earlier vessel-manifest regulations and establishing the short title and commencement mechanism, with subsequent substitutional notes amending commencement dates and the list of superseded rules.

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