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.
The Public Notice issued by the Office of the Principal Commissioner of Customs (Preventive) in Chennai highlights the importance of complying with procedures and statutory obligations related to the movement of coastal goods across Indian ports. Various Circulars issued by the Central Board of Indirect Taxes and Customs (CBIC/CBEC) outline these obligations, including Circulars u/s Circular No. 58/1997-Cus on duty collection for ship stores, Circular No. 15/2002-Cus on carriage of coastal cargo, Circular No. 14/2016-Cus on coastal cargo carriage, and Circular No. 8/2019-Cus on various aspects of coastal cargo transport. Stakeholders must adhere to these Circulars, Sea Cargo Manifest and Transhipment Regulations, 2018, E-way bill requirements, and relevant registration/licenses. Failure to comply may result in legal consequences.
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