(1) AEGON SHIPPING INDIA PRIVATE LIMITED Vs. COMMISSIONER OF CUSTOMS, (GENERAL)[CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH COURT NO. 5] 24-09-2026
Customs Act, 1962 — Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR) — Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR) — Status and obligations of Non-Vessel Operating Common Carrier (NVOCC) — Appellant, an NVOCC, contended it was exempt from responsibilities under SCMTR — Held, NVOCC falls within the category of "Authorised Carrier (other notified carriers)" under SCMTR and is bound by statutory registration and operational obligations — Furthermore, as an entity handl
India Law Library Docid # 2453288