Supply from Domestic Tariff Area to SEZ treated as export; ARE 1/Bill procedures and duty liability prescribed.
Supplies from the Domestic Tariff Area to SEZ units or developers are treated as exports and procurement is governed by the SEZ Rules procurement provision. Movement of goods to SEZs shall be on ARE 1 (or ARE 1 plus Bill of Export when entitlements are availed) against a general Bond or Letter of Undertaking furnished by the DTA supplier. Such supplies are exempt from Central Excise duty and eligible for rebate under the Central Excise rules, applied mutatis mutandis. Where proof of admittance into the SEZ is not furnished within the prescribed period, duty is to be demanded from the DTA supplier; suppliers bear liability for loss, diversion or fraudulent proof of export.

PAN-based CHA registration centralizes agent licensing, requiring a principal policy selection and PAN-based branch numbers for operations.
The centralized PAN-based CHA directory requires each Custom House Agent to have a single PAN-based registration with one designated Principal Policy Section; other registrations are deactivated and treated as intimations. A 15-digit PAN-based branch number will be issued for each branch for use at any ICES location. All branch and contact updates must be processed through the Principal Policy Section, which must confirm changes in writing and update the centralized database. CHAs licensed at non-EDI locations must register at the nearest EDI Policy Section to obtain the PAN-based registration number for filings.

EGM amendment authority clarified; designated officers must handle forceful submissions and all amendments follow standing procedures.
All Assistant/Deputy Commissioners (Exports) at Container Freight Stations are authorized to make EGM amendments after proper verification and in accordance with the Public Notices and Standing Orders governing filing and amendment of EGMs. Forceful submission of EGMs is limited to the officer specifically designated for that purpose; currently the DC, Dronagiri, performs forceful submissions. All amendments and forceful submissions must follow the prescribed procedures and non-compliance will be viewed seriously.

Clearance of human remains requires advance airline notification, specified documentation, and direct on tarmac release to relatives.
Procedure requires foreign going airlines to notify Customs and Airport Authority in advance, provide the deceased's particulars and relative's contact, and ensure relatives are informed. On arrival, relatives contact customs, complete a release form, and submit documents-death certificate, embalming and packing certificate, diplomatic mission certificate, and passport. Customs verifies identity and documents and releases human remains directly from the tarmac to relatives; airlines record delivery. Completed forms are forwarded to the Import Section as a kuccha bill of entry and to immigration to request passport cancellation.

Prevention of Food Adulteration Act compliance: noncompliant imports must be re exported or destroyed unless court orders reprocessing.
Only imported food consignments that conform to the Prevention of Food Adulteration Act standards may be cleared; consignments failing PFA testing must be handled per Circular No.58/2001-generally re-exported or destroyed-and Customs shall not permit suo motu reprocessing. Reprocessing is allowed exclusively pursuant to a court order after conviction and forfeiture, where the court finds reprocessing can restore compliance and returns goods to the owner subject to a prescribed bond.

Centralized PAN based CHA registration mandates PAN-linked identifiers and principal policy section designation for nationwide CHA operations.
A centrally hosted Centralized PAN based CHA directory requires CHAs to use their PAN to obtain a three-part ICEGATE Check List/Report: license details, branch particulars with 15-digit PAN-based branch registration numbers, and the list of ICES locations where the PAN registration is operational linked to old CHA numbers. CHAs with multiple original licenses must select a Principal Policy Section, with other registrations recorded as intimations under Regulation 9(2); all directory updates of branches occur only at the Principal Policy Section while Reg. 9(2) intimations are handled at the relevant local Policy Section.

Value addition computation: include notional value of free-of-cost imported materials in both CIF and FOB for drawback entitlement.
The notional customs value of imported materials supplied free of cost by a foreign buyer must be added both to the CIF value of inputs and to the FOB value of export goods when computing value addition for brand rate duty drawback claims, to ensure equity and uniformity with advance licensing practice.

Import permit requirement: Boric acid imports require CIB&RC registration and Customs release only on production of the permit.
Imports of boric acid require a certificate of registration/import permit from the CIB&RC and importers must declare possession of that certificate when filing the Bill of Entry. Absent the certificate/permit, consignments are non compliant with the import policy and Insecticides Act, subject to seizure and absolute confiscation under Customs procedures; goods may be released only against production of the required certificate/permit. Criminal penalties under the Insecticides Act apply for import without the certificate, and disposal of confiscated goods is governed by the Insecticides Act.

Brand rate fixation: revised simplified scheme grants provisional drawback authorisation subject to post facto verification and potential revision.
A Revised Simplified Scheme allows specified eligible exporters to file standardized brand rate drawback applications and receive provisional brand rate letters to claim drawback pending departmental post facto verification. Eligibility is restricted to five defined exporter categories; applications must include prescribed DBK schedules, original duty payment documents and supporting certifications. Provisional rates are subject to revision or revocation after verification, excess payments are recoverable, and misrepresentation may lead to revocation and temporary debarment from the scheme.

CENVAT credit eligibility of additional customs duty affirmed; duty paid via DFCE/TPS qualifies for credit or drawback.
Additional customs duty paid in cash or through debit in certificates issued under the DFCE or Target Plus Scheme is eligible to be availed as CENVAT credit or as duty drawback. The scheme-specific notifications already provide for entitlement to drawback or CENVAT credit against amounts debited in DFCE/TPS certificates, and, following the Law Ministry's view, amendment of the CENVAT Credit Rules, 2004 is not required. Administrative guidance via Public Notices and Standing Orders should be issued for trade and staff.

CENVAT credit availability affirmed for Additional Customs Duty paid via DFCE/Target Plus certificates; amendment to rules unnecessary.
The notifications governing DFCE and Target Plus Scheme permit importers to avail drawback or CENVAT credit of additional customs duty debited in scheme certificates; consequently, additional customs duty paid in cash or by debit under DFCE/TPS may be adjusted as CENVAT credit or duty drawback, and amendment of the CENVAT Credit Rules, 2004 is not required.

Mis-declaration of imported oils prompts investigations and tightened import duty for non-edible crude palm oil.
The Board warns of increased imports of non-edible oils and the risk that edible-grade oil is being mis-declared as non-edible and sold domestically or used for adulteration. Non-edible crude palm oil has been excluded from the concessional scheme and is to be imported at the full rate of duty. Field formations are instructed to check for mis-declaration, report specific cases to the Board, investigate thoroughly, and take appropriate action while recognising legitimate imports by soap manufacturers.

Food classification: Supari treated as food under PFA Act, so customs clearance must follow food-safety requirements.
Supari (betelnut, split or whole) is an item of food within the meaning of section 2(v) of the Prevention of Food Adulteration Act, 1954, and the PFA Act's provisions and clearance requirements for food items apply to its importation; customs must follow testing and food-safety procedures and issue suitable instructions to field formations when allowing clearance from customs locations.

Import permit requirement for boric acid: clearance permitted only on presentation of CIB&RC registration certificate.
Importation of boric acid requires a certificate of registration/import permit from CIB&RC for all uses; importers must declare this at the Bill of Entry and goods may be released only against such certificate. Absence of the certificate attracts customs enforcement including seizure and confiscation and requires compliance with import policy and registration requirements. Criminal penalties apply for import without registration, and disposal of seized goods follows the insecticide regulatory procedures, ensuring protection of public health.

Special CVD payment under DFCE must be paid in cash, with recovery possible through cenvat or drawback.
Under DFCE notifications 53/2003 and 54/2003 the exemption does not extend to the special CVD; therefore importers must pay the special CVD in cash and may thereafter claim recovery through cenvat credit or drawback where eligible.

Inclusion of ship demurrage in assessable value required, with provisional and current assessments finalised accordingly under valuation rules.
Ship demurrage charges must be included in the assessable value of imported goods where the Board's March 2001 Circular and applicable Customs valuation rules govern; all pending provisional assessments and current assessments for importations under that post-March 2001 regime should be finalised by including demurrage charges, while the prior exclusion for imports before that cutoff remains intact.

Damaged load port seal procedure: affix Customs One Time Seal and require full examination and preventive escort before CFS/O yard movement.
If an import container is found with a load port seal damaged or missing at unloading, the terminal must notify the Container Movement Control Cell and the steamer agent, segregate and stack the container near the out gate for verification against the Bill of Lading, and have the Preventive Officer affix a Customs One Time Seal. LCL containers with such seals are to be moved to the 'O' yard under preventive escort for 100% examination, while FCL containers with such seals are to be moved to a designated CFS for 100% examination; objectionable goods found must be reported to the Assistant/Deputy Commissioner (Docks).

Handling of containers with damaged or missing seals requires Customs One Time Seal and mandatory 100% examination.
On discovery of import containers with damaged or missing load-port seals, the terminal must inform the CMCC Superintendent and steamer agent, segregate and stack such containers for Preventive Officer verification against the Bill of Lading, and have a Customs One Time Seal affixed. LCL containers move under preventive escort to the 'O' yard and FCL containers move to a CFS indicated by the steamer agent; both categories are subjected to 100% examination by Appraiser/Examiner, and any objectionable goods are to be reported to the Assistant/Deputy Commissioner (Docks).

Value addition computation: notional value of free of cost imported materials added to both CIF inputs and FOB exports for drawback.
The notional customs value of imported materials supplied free of cost must be added both to the CIF value of inputs and to the FOB value of export goods when calculating value addition for brand rate duty drawback, ensuring equitable treatment and consistency with advance licensing practice.

Re-export of defective imports permitted under SFIS/VKGUY subject to conditions; Customs certificate enables issuance of fresh scrip credit.
Re-export of goods imported under SFIS/VKGUY found defective or unfit is permitted from the same port within the prescribed time limit, subject to Customs satisfaction as to identity and non-usage. On re-export, the Customs House issues a certificate detailing the original scrip and the value, quantity and description of the goods and indicating the credit to be reissued. The Regional Authority, on that certificate, issues a fresh SFIS/VKGUY scrip for the same port of registration with validity equal to the balance period remaining on the original scrip at the date of import.