The Central Board of Indirect Taxes and Customs on 30th July 2021 has notified 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 till 31st August 2021.
An authorized carrier shall transact business in the customs station either personally or through an employee duly approved by the Deputy Commissioner or Assistant Commissioner of Customs, as the case may be, and shall keep a record of imported goods, export goods, coastal goods or goods brought for trans-shipment as the case may be, and produce such records to the proper officer as and when required.
