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 GoI's Dept of Revenue extended transitional provisions for Sea Cargo Manifest and Transshipment Regulations (SCMTR), 2018 until 31.05.2025. The extension addresses implementation challenges, specifically incomplete testing of export cargo and transshipment messages by carriers and stakeholders. The measure provides additional time for electronic declaration filing without attracting penal provisions, which could otherwise impose penalties up to INR 50,000 for non-compliance. Stakeholders are encouraged to utilize this interim period to align with regulatory requirements and ensure smooth implementation of SCMTR protocols.
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