1. The Central Board of Indirect taxes and Customs (CBIC) notified the extension of transitional provisions of Sea Cargo Manifest & Transhipment Regulations for cargo declaration forms.
2. The Board empowered under section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 notified the Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021 to further amend the Sea Cargo Manifest and Transhipment Regulations, 2018.
3. In the said regulations, in regulation 15, in sub-regulation (2), for the words, figures and letters, “till 30th June 2021”, the words, figures and letters, “till 31st July 2021” shall be substituted.
4. In other words, regulation 15 is a transitional provision that says that the authorised sea carrier shall continue to deliver the cargo declaration in Form III of the Import Manifest (Vessels) Regulations, 1971 and Form I of the Export Manifest (Vessels) Regulations, 1976, in the manner as was applicable before the commencement of these regulations, till 31st July 2021.