Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
The instrument directs full implementation and continued roll-out of the Sea Cargo Manifest and Transshipment Regulations (SCMTR): SEZ units are to be onboarded via API to the SCMTR module by 31 March 2026, with the operative effect that SEZ-origin/SEZ-destined filings must thereafter be transmitted electronically through the DG Systems API; remaining inland transshipment message types are to be developed, tested and operationalized in an extended timeline, with the operative effect that those message flows will become mandatory upon deployment; transitional provisions are extended to 31 March 2026, requiring stakeholders to file correct electronic declarations in the prescribed format during the extension.
The instrument directs full implementation and continued roll-out of the Sea Cargo Manifest and Transshipment Regulations (SCMTR): SEZ units are to be onboarded via API to the SCMTR module by 31 March 2026, with the operative effect that SEZ-origin/SEZ-destined filings must thereafter be transmitted electronically through the DG Systems API; remaining inland transshipment message types are to be developed, tested and operationalized in an extended timeline, with the operative effect that those message flows will become mandatory upon deployment; transitional provisions are extended to 31 March 2026, requiring stakeholders to file correct electronic declarations in the prescribed format during the extension.
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