[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 94/2023-Customs (N.T.)
New Delhi, dated the 28th December, 2023

G.S.R. (E). - In exercise of the powers conferred by 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 (52 of 1962), the Central Board of Indirect Taxes and
Customs hereby makes the following regulations further to amend the Sea Cargo
Manifest and Transhipment Regulations, 2018, namely: -

1. Short title and commencement. - (1) These regulations may be called the Sea
Cargo Manifest and Transhipment (First Amendment) Regulations, 2023.
(2) They shall come into force on the date of their publica2. In the said regulations, in regulation 15,-
a. in sub-regulation (2), for the words, figures and letters, “till 31st December 2023”,
the words, figures and letters, “till 31st March 2024” shall be substituted.

[F. No. 450/58/2015- Cus IV(Pt.I)]
(Dhananjay Singh)
Under Secretary to the Government of India

Note: The principal regulations were published in the Gazette of India, Extraordinary,
Part II, Section 3 Sub-section (i) vide number G.S.R. 448(E), dated the 11th May, 2018
and were last amended vide   vide number G.S.R. 931 (E), dated the 30th December 2022.