TaxTMI 
TaxTMI 
Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2020.
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....In exercise of the powers conferred by section 157 read with sub-section (1) of section 54 and section 143AA of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, to amend the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019, namely: - 1. Short title and commencement. - (1) These regu....
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....f the Act, in the case of a vessel; (bb) "authorised train operator" means the train operator carrying imported goods and export goods; (bc) "custodian" means a person approved by the Principal Commissioner or Commissioner of Customs, for the purposes of section 45 of the Act;"; (ii) after regulation 3, the following regulation shall be inserted, namely: - "3A. Registration. - (1) The auth....
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....od of ten years. (4) An authorised carrier registered under regulation 3 of the Sea Cargo Manifest and Transhipment Regulations, 2018, shall be deemed to be registered under these regulations." (iii) in the regulation 4, for clause (a), the following shall be substituted, namely: - "(a) declare the cargo destined to Nepal and the port of final discharge in Nepal in the arrival manifest, if h....
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....tners of the firm or the directors of the company as the case may be) 5. The name(s) and address of the authorised person: - (In case the applicant is a firm or a company, the name(s) of its partner or partners or director or directors or duly authorised employees who will actually be engaged in the work of filing Declaration of Transhipment). 6. Educational qualification of each of the person....