Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
CBIC has extended the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations (SCMTR) until May 31, 2025. While arrival messages by carriers have been mandated, export and transhipment messages require further testing. During this extension period, customs officers are directed not to impose penalties under Regulation 13 (which authorizes penalties up to fifty thousand rupees for non-compliance) against stakeholders making good-faith efforts to implement electronic declarations. Chief Commissioners must conduct weekly outreach programs in coordination with DG Systems to facilitate full implementation by all maritime cargo stakeholders.
CBIC has extended the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations (SCMTR) until May 31, 2025. While arrival messages by carriers have been mandated, export and transhipment messages require further testing. During this extension period, customs officers are directed not to impose penalties under Regulation 13 (which authorizes penalties up to fifty thousand rupees for non-compliance) against stakeholders making good-faith efforts to implement electronic declarations. Chief Commissioners must conduct weekly outreach programs in coordination with DG Systems to facilitate full implementation by all maritime cargo stakeholders.
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