Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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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