Home Highlights August 2012 Year 2012 This

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1. Transhipment bond is no longer mandatory for transhipment of goods directly between two sea ports. through the sea route.

2. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

3. The CESTAT dismissed the Revenue's appeal, ruling that port services qualify as 'place of removal' for availing CENVAT credit on cargo handling services used for...

4. The circular notifies the phased implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) across various customs ports in India. SCMTR aims to...

5. Implementation of Export Transhipment (ETP) Module for movement of export cargo from J.N.Port to gateway port in ICES-reg.

6. Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

7. Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board...

8. This notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018, extending the transitional provisions for different Customs Ports until varying...

9. 20th Sea port in the country where 24x7 facility would be in operation.

10. Levy of penalty on Exporter and CHA - consignments of rice were exported to Iran but delivered/diverted/discharged at Jabel Ali Port, Dubai and sold in UAE - M/s. SSIGPL...

11. Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a...

12. Extension of Transitional provisions - Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2022 - Notification

13. Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020 - New system deferred till 1-8-2020

14. Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2019

15. Sea Cargo Manifest and Transhipment Regulations, 2019 - Further Postponed till 1-8-20219