The Central Board of Indirect Taxes and Customs through notification dated 31st, August, 2021 has issued Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021. The amendment provides that the authorized 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 30th September, 2021.
