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    Clarification regarding handling of cargo in customs areas Regulations, 2009.
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    Customs area transfer permissions require Commissioner consent; major ports need either prior government approval or face regulatory action.
    CCSPs must obtain written permission from the Commissioner before leasing, transferring, or outsourcing premises or functions within a customs area; major ports, though exempt from applying for custodian approval, remain bound by these obligations. If a major port already has Central Government or ministerial approval for lease or transfer, the Commissioner may grant the regulatory permission; absent such higher-level approval, action under the cargo-handling regulations and the Customs Act should be initiated.
    Procedure for Unaccompanied Baggage declaration under the Indian Customs EDI System at Sea UB — Chennai Port
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    Unaccompanied baggage at Chennai port moves to EDI: file BD, get exam, pay duties, and obtain out of charge for release.
    Passengers must file the revised Baggage Declaration at the Service Centre during prescribed hours, pay the processing fee, verify and authorize a computer generated Check List, obtain an Open Chit, present the Check List to the Preventive Officer for passport verification and baggage examination, after which BD details are entered into the EDI and forwarded to the Superintendent. Final BD or TR 6 challan is generated for simple cases for payment at the Customs bank counter; other cases are routed online for assessment. Payment verification by the Superintendent and endorsement of an out of charge completes Customs release prior to CCTL gate pass and delivery.
    Bank account compliance by Exporters for claiming Drawback under the EDI system (ICES – 1.5) at ACC, Cochin
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    Bank account compliance requires exporters to register certified IFSC and account details for electronic drawback credit via authorized bank.
    Exporters claiming drawback must register and have certified by their bank the bank account number, bank name and address, and the IFS Code at the port of export; the certified form is submitted to the Deputy Commissioner and the authorized banking branch. Exporters must verify and sign a checklist after registration and repeat the registration procedure on any account change. Drawback payments are routed through the customs authorized bank branch which will credit same bank accounts directly or transfer to other core banking, RTGS/NEFT enabled banks via RTGS/NEFT, subject to RBI guidelines and charges.
    Implementation of Risk Management System for imports under the Export Promotion Schemes such as VKGUY, FMS and FPS— Regarding
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    Risk Management System access extended to non-accredited importers; mandatory duty credit scrip debit endorsement required.
    RMS access is extended to non accredited importers for imports under VKGUY, FMS and FPS. Endorsement of duty debits on duty credit scrips is mandatory; ICES will execute system driven debits when the importer provides the scrip registration number, date and port at bill of entry filing. Group Appraisers will verify system and physical debits; a specific customs officer is designated for RMS clearance problems.
    Implementation of Risk Management System (RMS) for the Import under the Export Promotion Schemes such as VKGUY, FMS and FPS
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    Risk Management System for import clearances extended to export-promotion schemes; license registration and mandatory duty-credit scrip debits required.
    The Risk Management System has been extended to imports under specified export promotion schemes, applying existing RMS assessment, examination, out of charge and post clearance audit procedures mutatis mutandis. Importers must register licences/authorizations/scrips with the relevant Appraising Group and quote the registration number on the bill of entry. Endorsement of duty debits on duty credit scrips is mandatory; ICES will perform system driven debits when registration details are provided, and Group Appraisers will verify system and physical debits for facilitated and non facilitated bills.
    Appointment of Common Adjudicating Authority
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    Assignment of Show Cause Notice: transferred for adjudication under the Customs Act to the designated customs adjudicating authority.
    The Board assigns the specified Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs, Custom House, Kandla, for the purpose of adjudication pursuant to the enabling notification under the Customs Act, thereby transferring adjudicatory responsibility to the designated customs commissioner.
    Appointment of Common Adjudicating Authority
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    Assignment of Show Cause Notice: administrative allocation to Commissioner of Customs for adjudication under customs delegation framework.
    The Board assigns Show Cause Notice F.No.DRI/AZU/INV-45/2009 dated 03.11.2011 issued by the Additional Director General, Directorate of Revenue Intelligence, Ahmedabad, to the Commissioner of Customs, Custom House, Ahmedabad, for the purpose of adjudication under the delegation framework established by Notification No. 15/2002-Customs (N.T.).
    Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 reg.
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    BIS Standard Mark requirement for pneumatic tyres and tubes ensures imported products meet quality standards; customs to verify before clearance.
    Pneumatic tyres and tubes must conform to prescribed quality standards and bear the BIS Standard Mark for manufacture, import, storage for sale, sale or distribution. Specified OEM-imported tyre models are exempted by published exemption lists; other pneumatic tyres lacking the BIS mark may not be dealt with. Customs field formations are directed to verify the BIS Standard Mark and conformity with the Quality Control Order before clearance of imported pneumatic tyres and tubes.
    Regarding implementation of the pneumatic tyres and tubes for automotive vehicles (Quality Control) Order, 2009
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    Tyre quality compliance: specified export, OEM, CBU and R&D exemptions permit relief from BIS marking when conditions are met.
    Guidance exempts pneumatic tyres and tubes under specified categories from the BIS marking requirement where conditions are met: tyres manufactured in India for export; tyres imported by OEMs for export or for fitment on domestically manufactured vehicles; tyres imported as part of CBUs meeting standards with OEM self-declaration in the vehicle manual (unless DGFT homologation exempts); and tyres for research and development. Outside these exemptions, imported pneumatic tyres and tubes must conform to the specified standards and bear the BIS Standard Mark, and may not be imported, stored for sale, sold or distributed if non conforming.
    Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding.
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    Pro rata customs duty on electricity from mixed imported and domestic coal: liability apportioned by the import/domestic coal ratio.
    Where a SEZ power unit uses a blend of imported and domestic coal, customs duty on electricity cleared to the DTA or non processing areas is chargeable on a pro rata basis corresponding to the proportion of imported coal in the fuel mix for the relevant period, by applying the duty rate for units using imported coal multiplied by the ratio of imported coal to total coal used during the period.
    Regarding classification of Chloroparaffins / Chlorinated Paraffins
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    Classification of Chlorinated Paraffins: solid waxes classed as artificial waxes under customs tariff; liquids classed under chemical preparations.
    Chlorinated paraffin waxes in solid form are to be treated as artificial or mineral modified waxes and classified under the customs tariff provision for artificial waxes following the 2010 budget change; chlorinated paraffins in liquid form are to be classified under the customs heading for certain chemical preparations, consistent with the HSN Explanatory Notes. Field formations are to be instructed to apply these classifications.
    Regarding new pictorial health warning - implementation of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008
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    Tobacco products must carry new pictorial health warnings from 1 December 2011, with customs to enforce compliance.
    The Ministry notified new pictorial and textual health warnings under the Packaging and Labelling Rules to apply to all tobacco products produced, supplied, imported or distributed for sale; these warnings include artwork for printing and take effect from the notified commencement date. The Central Board of Excise & Customs directs customs formations to ensure strict compliance and to verify that all tobacco products manufactured, packaged, or imported for sale bear the newly specified health warnings at the time of clearance.
    Customs-Levy and collection of stamp duty on high sea Sale transactions-reg.
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    Stamp duty on high sea sales confirmed; trade stakeholders must comply with stamp obligations for such sale instruments.
    Stamp duty applies to contracts of sale executed in respect of goods sold while at sea (high sea sales) under the schedule to the applicable stamp law; Article 24 identifies instruments related to such transactions as subject to stamp duty. Trade stakeholders including importers, exporters and agents are informed that the registration and stamps authority has confirmed the levy and are directed to comply with the stamp duty requirements when documenting high sea sale transactions.
    Regarding implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009
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    BIS Standard Mark requirement: customs must verify conformity of imported pneumatic tyres before clearance, exemptions apply.
    The Order requires pneumatic tyres and tubes to meet prescribed quality standards and bear the BIS Standard Mark; a DIPP-published list of tyres imported by OEMs is exempt. Except for those exemptions, manufacture, import, storage for sale, sale or distribution of nonconforming tyres or tubes without the BIS mark is prohibited. The CBEC directs customs field formations to verify the BIS Standard Mark before clearing imported pneumatic tyres and tubes and to issue standing orders, instructions or public notices to enforce compliance.
    Procedure to be followed in case of Registration of Duty Credit Scrips issued under Served from India Scheme Certificate (SFISC); Vishesh Krishi and Gram Udyog Yojana (VKGUY); Target Plus Scheme (TPS); Focus Market Scheme (FMS) and Focus Product Scheme (FPS)
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    Registration procedure for duty credit scrips requires NO ALERT endorsement and DGFT online verification before licence registration.
    Registration requires presentation of the original licence/scrip for a NO ALERT endorsement after internal alert list check, submission of the endorsed original with prescribed authorization and identity documents, retrieval of DGFT website confirmation of genuineness, generation of a checklist with job number for licence holder verification, and endorsement of a registration number by the Superintendent/Appraiser before returning the licence.
    Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding.
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    Classification of TV tuners based on principal function: both internal and external tuners treated as television reception apparatus.
    External TV tuners operate independently and receive and convert broadcast signals into audio/video and, though internal PCI tuner cards rely on ADP connection and software, their principal function remains reception and conversion of television broadcast signals; consequently, applying the principal function rule, General Interpretative Rules, and chapter notes, both internal and external TV tuners are classifiable as reception apparatus for television rather than as ADP parts or mere high-frequency signal isolating parts.
    Location of Foreign Exchange Counters at International airports -regarding.
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    Location of Foreign Exchange: arrival desks only buy foreign currency and sell rupees; departure desks must be before customs.
    Arrival hall counters should be after Customs or, if between Immigration and Customs, limited to purchasing foreign currency, selling Indian Rupees and issuing encashment certificates; departure hall counters must be before the first of Customs or Immigration and display notices advising non-residents about possession of Indian Rupees. Non-conforming authorised dealers and money changers are required to relocate and airport commissioners must ensure compliance and publicity.
    Empanelment of Chartered Engineers for valuation of Second Hand Machinery/ goods in the Office of the Commissioner of Customs, Chennai - calling for applications
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    Empanelment of chartered engineers for valuation of second hand imports-applications invited with documentation and interview; deadline specified.
    Applications are invited from chartered engineers (individuals or companies represented by individuals) for empanelment for valuation of imported second hand machinery and related goods for customs purposes; candidates must submit the prescribed proforma with certificates and testimonials, undergo a formal interview by a panel of experts, and deliver applications in a sealed cover to the Joint Commissioner at Custom House by the stated deadline.
    Clearance of goods from Custom Bonded warehouses utilizing duty credit scrips of SFIS, VKGUY, FMS, FPS, SHIS -Reg.
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    Duty credit scrips usable for bonded warehouse clearance under DEPB procedure, subject to Foreign Trade Policy conditions.
    Duty credit scrips issued under Chapter 3 FTP schemes (SFIS, VKGUY, FMS, FPS, SHIS) may be used for clearance of goods from Customs bonded warehouses by following the same procedure as DEPB scrips and subject to the conditions and limitations of the Foreign Trade Policy.
    Constitution of Trade Facilitation Committee Meeting Regarding.
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    Trade Facilitation Committee established to address import and export issues through quarterly meetings and nominated representatives.
    A Trade Facilitation Committee is constituted at Coimbatore under the Commissioner of Customs to hold quarterly meetings to resolve import and export issues. Designated trade associations, carriers, container depots, warehousing operators, banks and government offices are members and must nominate representatives. Problems at field formations (ICDs/ACC/Airport) must be submitted to the Chair through the Additional Commissioner of Customs; member organizations must provide nominee particulars and submit points within one month, after which the first meeting date will be notified.

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      Request for clarification - Payment of customs duty as per Notification No. 91/2010 dated 6-9-2010, on clearance of electrical energy from SEZ to DTA or non-processing areas of SEZ in case of partial usage of imported coal as fuel for generation of power - Regarding.

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      Pro rata customs duty on electricity from mixed imported and domestic coal: liability apportioned by the import/domestic coal ratio.
      Where a SEZ power unit uses a blend of imported and domestic coal, customs duty on electricity cleared to the DTA or non processing areas is chargeable on ... Summary

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