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This is reference to Central Board of Indirect Taxes and Custom (CBIC) vide notification No. 38/2018-Cus (NT)dated 11.05.2018 read with notification No. 65/2018-Cus (NT) dated 30.07.2018 and 88/2018-Cus(NT) dated 30.10.2018 have notified Sea Cargo Manifest and Tran-shipment Regulations 2018 (SCMT), which shall come into force on 1 st of March, 2019 now on 1st August 2019.
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