Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024.

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....--In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely:- 1. Short title and commencement. - (1) These regulations may be called the Couri....

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....5-20 or 2023, as the case may be;"; (b) in regulation 6,- (i) in sub-regulation (1), after the words "Notwithstanding anything contained in these regulations,", the words "except where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes," shall be inserted; (ii) in sub-regulation (3),-....