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 Central Board of Indirect Taxes and Customs (CBIC) extended the implementation date for the Sea Cargo Manifest and Transhipment Regulations (SCMTR) at certain ports as an interim measure due to issues faced by the trade in filing certain SCMTR messages. The extension aims to ensure smooth export-import operations without penalizing the trade during the initial implementation phase. Chief Commissioners were advised to conduct fortnightly outreach programs to facilitate stakeholders' smooth transition to SCMTR during the extended timeframe. Electronic filing of messages in the prescribed SCMTR format should continue during this period.
Note: It is a system-generated summary and is for quick reference only.