24x7 Customs clearance expanded to additional ports and air cargo complexes, enabling round the clock clearance of specified imports and exports.
The Board expands the 24x7 Customs clearance facility effective 31.12.2014 to specified imports via facilitated Bills of Entry and specified/all exports via Shipping Bills, listing 18 sea ports and 17 air cargo complexes. Chief Commissioners must deploy officers on a 24x7 basis, coordinate with custodians, customs brokers and other agencies, issue Public Notices or Standing Orders, and report operational difficulties to the Board; implementation will be closely monitored.

Authentication of supply invoices and ARE-3 documents supports deemed export benefit claims and requires strict compliance with circulated instructions.
Authentication of supply invoices or ARE-3 documents by Central Excise authorities is addressed as a requirement connected with claims for deemed export benefits. The notice circulates Customs instructions for necessary action and directs trade members and clearing agents to comply strictly. Difficulties in compliance may be reported to the Customs office.

Round-the-clock customs clearance for free shipping bill and factory-stuffed export consignments to expedite LEO issuance.
Implementation of 24X7 Customs Facilities extends round-the-clock clearance to consignments covered by Free Shipping Bills and factory-stuffed export containers where no examination is required; officers at designated locations will register shipping bills in the EDI system, verify documents, supervise stuffing when necessary, and issue the Let Export Order only after all prescribed documentation, endorsements and mandatory inter-agency clearances are produced.

Ex-Bond Bills of Entry processing moved online under EDI, with warehouse linkage, automated value capture and standard assessment and clearance procedures.
Ex-Bond Bills of Entry at Air Cargo Export New Delhi must be processed online under ICES 1.5 when the related warehousing Bill of Entry was recorded at the same station. Entry of Type 'X' and warehouse B/E details enables the system to import warehousing item data, allow tariff/notification edits, proportionately compute assessable value, generate checklists and B/E numbers; assessment, bond debit endorsement, duty payment and out-of-charge clearance follow standard EDI procedures with re-assessment where tariff or exemption changes affect liability.

Accredited Clients Programme restoration allowed after specified compliance, with graduated exclusion periods for repeat violations.
Conditional restoration of ACP status is permitted where an entity pays the disputed duty with interest and a penalty within a short period or proceeds via the Settlement Commission, or where duty with interest alone is paid yielding restoration after a longer interval; repeat bookings within the initial restoration interval extend exclusion to one year and further repeat bookings extend exclusion to three years.

Authentication of ARE-3 requires a dated superintendent signature and attested photocopy for self-bonded units.
Endorsements on supply invoices and ARE-3 for deemed export claims must bear the dated signature of the Superintendent of Central Excise; for units under the self-bonding/warehousing procedure the Superintendent must provide an attested true photocopy of the original ARE-3. A public notice to trade and Standing Order guidance to officers should be issued, and implementation difficulties reported to the Board.

Deemed export benefits: attested copies of ARE documents to be retained and provided for claims.
Superintendent in charge must make two legible photocopies of the original ARE bearing his counter signature, attest each as true copies with his dated signature, retain one copy in the Range office and hand the other to the unit against dated acknowledgement for use in applying for deemed export benefits; this amends the last sentence of paragraph 2(b) of Circular No.19/2007 Cus.

Bank guarantee exemption: full BG may be waived where the commissioner records absence of revenue risk.
A proviso is added to para 3.2 of Circular No. 58/2004-Customs permitting the jurisdictional Commissioner of Customs, for reasons recorded on file, to decide that full bank guarantee is not justified where there is an absence of risk to revenue, thereby preventing automatic elevation to full BG following past penalization and enabling case-by-case retention of BG exemptions under Advance License and EPCG schemes.

Adjudication authority expanded: specified DRI and DGCEI officers may now adjudicate show cause notices under section 28.
Specified officers of DRI and DGCEI are authorised to adjudicate cases where show cause notices for short levy or non levy of customs duty have been issued, modifying the earlier Board Circular that had precluded DRI/DGCEI officers from exercising adjudicatory authority despite being designated as proper officers; the change follows creation of Commissioner level posts for adjudication and administrative issues may be reported to the Board.

Bonded trucking permission granted for air import cargo transshipment under conditions including bond, insurance and reporting requirements.
Permission is granted to M/s Shreeji Transport Service Pvt. Ltd. to operate bonded trucking for air import transshipment cargo from the Delhi International Airport transshipment warehouse to Customs notified Air Cargo Complexes within India by road and the company is appointed as custodian for such transshipment under bond. The permission is for three years and is subject to compliance with Section 45 read with Chapter VIII of the Customs Act, the Goods Imported (Conditions of Transshipment) Regulations, CBEC circulars, execution of a running bond, insurance for full value and duties, sealing of trucks in presence of Customs officers, accountability for shortages, and maintenance of current bond and insurance documentation.

Diplomatic privilege governs export exemptions: accredited diplomats' household goods allowed exemption, stuffing at residences prohibited.
The standing direction requires cessation of the practice of permitting empty containers to be taken to diplomats' residences for stuffing. Exemption from examination on export will be extended only to accredited diplomats upon a request from the diplomatic mission expressly stating that the individual enjoys the Convention privilege. Goods of other mission staff are to be examined and cleared under normal customs procedures.

Duty drawback rates updated, revising caps, tariff classifications and procedure for Brand Rate declarations.
All Industry Rates of Duty Drawback were revised effective 22.11.2014, retaining a determination methodology based on broad average parameters and adjusting residuary and ad valorem rates and caps. Tariff entries were rationalized and new specific entries created; many DEPB incorporated items saw reduced rates. For project exports with ARE I, a cap equal to the ad valorem rate applied to one and a half times the ARE I value must be recorded in Departmental Comments before Let Export Order. Claims under the AIR Schedule preclude Brand Rate fixation; exporters seeking Brand Rate must declare identifier "9801" in the shipping bill and apply separately to Central Excise.

Empanelment of Chartered Engineers extended for valuation of second hand machinery; services to continue at airport air cargo complex.
Empanelment of Chartered Engineers for valuation of imported second hand, old and used machinery and goods, constituted by Public Notice No.48/2012, is extended for a further one year tenure following a performance review. The empanelled engineers' services will continue to be utilized by the Airport and Air Cargo Complex Commissionerate, Bengaluru, and Public Notice No.48/2012 is modified to that extent.

Export iron ore valuation practices require strict compliance with circulated customs instructions, with implementation difficulties promptly reported.
Export iron ore valuation and assessment practices are addressed through circulation of an enclosed customs circular for the information, guidance and strict compliance of trade participants and clearing agents. Any difficulty in complying with the circular's instructions is to be promptly reported to the customs office. The notice itself does not specify the substantive valuation or assessment requirements.

All Industry Duty Drawback Rates require trade participants and clearing agents to follow circulated customs instructions strictly.
All Industry Rates of Duty Drawback effective from 22 November 2014 were circulated for the information, guidance and necessary action of trade participants and clearing agents. The notice requires strict compliance with the instructions contained in the relevant customs circular and directs that compliance difficulties be reported to the customs office without delay.

Direct bank credit for customs refund claims requires nominated account details and replaces cheque issuance to expedite payments.
Applicants for customs refunds must submit complete bank details and an original cancelled unsigned cheque when filing claims. Claims will be processed subject to eligibility and a speaking Order will be issued sanctioning or rejecting the claim. Sanctioned refund amounts will be disbursed by direct credit into the claimant's nominated bank account; issuance of physical cheques is discontinued to expedite payments. Other existing instructions in Facility Order No. 10/2013 remain applicable except as amended.

Customs baggage declaration implementation requires strict compliance with Board instructions and prompt reporting of operational difficulties.
Implementation of the Customs Baggage Declaration Regulations, 2013 was directed through circulation of the Board's customs instructions to officers, staff and field formations. The instructions were issued for guidance and strict compliance, with implementation difficulties to be promptly reported to the office.

Territorial jurisdiction of Audit Circles in Kerala Zone reallocated; annexure lists divisions, taluks, villages and specified units.
Superseding Trade Notice No. 04/2014, the Chief Commissioner prescribes the territorial and functional jurisdiction of Audit Circles in the Audit Commissionerate, Kerala Zone as set out in the annexure, allocating Central Excise, Customs and Service Tax units by circle/division, taluk, village and specified industrial units, and directs Trade Associations to notify their members.

Hazardous cargo handling restricted to authorised CFSs; unauthorised facilities must cease acceptance and shift stock under customs supervision.
Hazardous import and export cargo must be handled only at CFSs authorised under the Handling of Cargo in Customs Areas Regulations, 2009. CFSs not authorised shall cease receiving hazardous cargo after 21 days; hazardous cargo already at unauthorised CFSs must be transferred within 15 days to authorised CFSs under Customs preventive escort or Customs seal. Shipping lines are directed to nominate hazardous consignments in the Import General Manifest to authorised CFSs.

Revised duty drawback rates impose new caps and procedural limits and bar brand-rate fixation when AIR is claimed.
Notification effective 22.11.2014 revises All Industry Rates of duty drawback, recalibrating ad valorem and composite rates, adjusting residuary rates and caps, rationalizing tariff entries and metric bases, and creating new six digit distinctions. A transitory reduction applies to items from the former DEPB scheme. Project exports accompanied by ARE 1 are capped at the ad valorem rate on one and a half times the ARE 1 value with ARE 1 to be recorded pre Let Export Order. Claims under AIR bar Brand Rate fixation; exporters seeking brand rates must declare identifier "9801" in the shipping bill and follow Central Excise procedures. Commissioners must exercise due diligence to prevent misuse.