Notification benefit extension extends tariff concession to Micro/Mini SD cards; guidance issued for notice issuance and assessment finalization.
The customs notification benefit is extended to Micro and Mini SD cards classified under CTH 8523 51 00; departments are to issue a Public Notice or Standing Order, finalize any pending assessments accordingly, and report implementation difficulties to the Board.

EPCG export obligation closure permitted for SEZ supplies made before policy change without FCA realization; later supplies require FCA.
Closure and redemption of EPCG authorisations are permitted for DTA suppliers who made supplies to SEZ units prior to the policy change even if proceeds were not realised through the SEZ unit's Foreign Currency Account, because earlier HBP provisions and SEZ Rules did not require FCA receipt for discharge of export obligation; by contrast, the current FTP/HBP requires FCA realisation for counting such supplies toward export obligations for authorisations issued under FTP 2015-20 and for transactions or receipts occurring after the policy change.

Export certificate for personal valuables enables duty free re import after customs verification under prescribed documentation and assay rules.
An export certificate is issued at the international departure customs counter to allow passengers to carry personal valuable items abroad and to facilitate duty free re import. Passengers must provide two copies of an itemised list, photographs for jewellery, proof of ownership or affidavit plus valuer certificate, notify customs in advance, and present items for inspection after immigration. Customs records details, endorses and retains one copy, and may require assay at passenger expense. On return, presentation of the items and the export certificate permits verification and release; certificates cover only bona fide personal jewellery and are valid for one year.

Direct Tax Dispute Resolution Scheme offers time bound settlement of pending appeals with specified tax, interest and penalty concessions.
The Direct Tax Dispute Resolution Scheme provides a time bound mechanism to settle pending CIT(A) appeals by offering defined tax, interest and penalty concessions and immunity from prosecution. Designated Authorities must identify eligible appeals, notify appellants, and process declarations through prescribed forms: obtain CIT(A) endorsement of pendency, issue a Certificate of amount payable, record payments, and pass final orders within the Scheme's timelines; unprocessed cases must be recorded with reasons and consolidated data submitted to higher authorities.

Digital signature on invoices permitted alongside manual signature; dual-authenticated invoices remain valid for CENVAT credit.
A circular clarifies that a manufacturer or service provider who elects to authenticate invoices by digital signature may print and manually sign copies of those digitally signed invoices for recipients unable to accept electronic invoices; such dual-authenticated invoices conform with the applicable excise and service tax invoicing rules and are valid for claiming CENVAT credit.

Tariff classification of tamarind kernel powder affirmed under vegetable-derived thickeners, covering both treated and plain forms.
Tamarind kernel powder, produced by drying, dehulling and pulverising tamarind seeds, exists as plain (unmodified) and modified (treated) forms distinguished by cold water solubility. It is not derived from the fruit pulp and therefore is excluded from flour/meal headings of the edible fruit. As a seed-derived mucilage/thickener, both unmodified and modified tamarind kernel powder are to be classified under the tariff heading for vegetable-derived thickeners from seeds; the prior Board circular on the matter is rescinded.

GST Seva Kendras operation announced, providing public service locations and helpline access for taxpayer assistance.
Operation of GST Seva Kendras by the Gurugram Commissionerate provides in-person taxpayer services at specified premises in Sector 32, Gurugram, and supplements these with a two-number telephonic helpline. The notice identifies service points for general public and designated East divisions, and instructs public bodies and trade associations to circulate the locations and helpline information to their members, issued with Competent Authority approval.

Special leave petition jurisdiction: file only for substantial questions of law or manifest injustice, not routine evidence appeals.
Field formations must propose Special Leave Petitions under Article 136 only where a substantial question of law of general or public importance exists or where the impugned order results in manifest injustice; matters confined to appreciation of evidence, settled principles, or mere application of law are not appropriate for special leave unless there is gross perversity or illegality in the factual appraisal.

Dispute resolution scheme: declaration stays appeals pending, deposit leads to discharge of dues under the scheme.
The scheme allows a party with an appeal before the Commissioner (Appeals) to file a declaration in Form 1 before the Designated Authority; receipt is acknowledged in Form 2, which suspends the appeal for a fixed period. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge of dues in Form 4, after which the Commissioner matches the order and removes the appeal from his pendency, without creating precedential effect.

Indirect Tax Dispute Resolution Scheme enables declarants to stay appeals by filing a declaration and depositing prescribed sums.
Indirect Tax Dispute Resolution Scheme, 2016 provides a form-based process enabling appellants before the Commissioner to file a declaration with a designated authority to stay appellate proceedings; Form-1 is the declaration, Form-2 is the acknowledgement effecting a temporary halt, Form-3 records deposits made by the declarant within prescribed timelines, and Form-4 is the designated authority's order discharging dues, which the Commissioner will reconcile and remove from pendency without creating precedent.

Collateral eligibility: clearing corporations must not accept member issued or associate bank FDRs and must ensure replacement.
Prohibits clearing corporations from accepting FDRs issued by trading/clearing members or by banks that are associates of those members as collateral, and requires members who have deposited such FDRs to replace them with other eligible collateral within six months; clearing corporations must amend systems and rules, notify members, and report implementation.

RBI BRC module replaces manual BRC filings and shifts export proceeds monitoring to customs via EDI.
The RBI-BRC Module mandates electronic monitoring of export proceeds for shipping bills with LEO dates from 01.04.2014 via EDI/EDPMS; Drawback (XOS) will monitor realization using RBI MIS reports and exporters need not submit manual six-monthly negative statements for these shipping bills. Exporters should verify BRC integration through ICEGATE or coordinate with Authorized Dealer banks to ensure transmission to EDPMS/RBI; implementation difficulties are to be reported to the Commissioner.

Relaxation of Section 245 adjustment for small refunds enables faster refund processing and issuance after deemed no-objection.
Assessing Officers are directed to issue refunds in eligible non-CASS cases without adjusting outstanding demands under Section 245 where refunds or arrear demands fall within the small-amount threshold, and to treat taxpayer non-response to adjustment notices after 60 days as "no-objection" so that returns may be processed and balance refunds issued after adjustment with applicable interest; compliance report to be submitted to the Board by the stated deadline.

SEZ notification requirements tightened: complete checklists and state no objection required for notifications, de notifications and transfers.
Development Commissioners must forward complete, checklist-based submissions for SEZ full/additional area notifications, partial/full de-notification, name changes, and unit shifting, including State No-Objection, inspection report, DC countersigned Developer's Certificate, legal possession and non encumbrance certificates, certified land details, coloured maps, registered deeds, prescribed Forms (C4/C5/C6), DC certificates and 'No Dues' certificates; proposals must be hand-delivered by an officer not below DDC or returned if incomplete.

Limited scrutiny conversion requires a reasonable view supported by credible material before expanding enquiry to complete scrutiny.
The AO may convert a case from Limited Scrutiny to Complete Scrutiny only after forming a reasonable view, supported by credible material with a direct nexus to the issue, that underassessment is possible; conversion remains subject to existing monetary thresholds and administrative approval. Initial enquiries are confined to limited-scrutiny issues until proper conversion and taxpayer intimation; once converted the AO may examine additional issues and should use review mechanisms and the summary assessment provision to prevent fishing and roving enquiries.

Income Declaration Scheme compliance: revised declarations allowed but undisclosed payments must be declared to secure immunity.
Declarants may revise declarations before the Scheme closes provided revised undisclosed income is not less than earlier declared. The Scheme prevails over earlier reopening timelines. Declarations alone will not trigger CASS selection. Benami transfers regularising title where the beneficial owner paid consideration and declared fair market value do not attract capital gains or tax at source in the benamidar's hands. Confidentiality protections bar disclosure of valid declarations. Payments from undisclosed income must be declared to secure immunity. Form 3 timing equals payment deadline. Immunity extends to directors and partners. Quoted share valuation uses the exchange with highest trading volume.

Line of Credit terms impose sourcing and compliance obligations for exporters and authorised banks under FEMA directives.
Government-supported Line of Credit amended to reduce the facility finances eligible exports of goods, machinery, equipment and consultancy services under the Indian Foreign Trade Policy, requiring a substantial share of supplies to originate from India and setting specific terminal utilization periods for project and other supply contracts. Shipments must be declared on EDF/SDF forms. No agency commission is payable under the LOC, though exporters may pay commission from their own resources or Exchange Earners' Foreign Currency accounts after realisation, subject to prevailing instructions and Authorised Dealer Category-I bank oversight. Directions issued under FEMA.

Export transhipment module: electronic ETP filing and TP bond-based permit governs container movement to gateway ports.
The Export Transshipment module in ICES requires transhippers to register a TP Bond/BG and file an ETP Application at the port Service Centre after Stuffing Report. The Preventive Superintendent approves the ETP, issues a printed permit that must accompany the container, and debits the bond/BG at approval. On arrival at the Gateway Port, preventive checks are completed and an "Allowed for Shipment" entry is made; the steamer agent files EGM for loaded Shipping Bills, the debited bond is recredited, and the ETP approval serves as EGM for export benefits with the Shipping Bill moved for Drawback processing.

Manual selection for scrutiny: mandatory case categories defined and e mail based paperless assessment extended in metros.
Manual selection mandates compulsory scrutiny of returns showing substantial recurring additions finalized or confirmed on appeal, survey cases where impounded books alter returned income, search and seizure assessments and returns filed after reopening, claims to exemption despite denial or cancellation of registration, entities claiming research or educational deductions, and cases with verifiable government intelligence of evasion subject to administrative approval. CASS 2016 operates in parallel, and e mail based paperless assessment is extended to specified metros with opt out and limited physical submission exceptions.

Duty Free Shops must keep SKU based digital records, file monthly returns, and reconcile passenger sales every 24 hours.
Licensees of special warehouses for Duty Free Shops must maintain SKU based electronic records of receipt, handling, storage and removal using mandated data elements in Form A with audit trail capable software; file monthly returns (Form A) and expiry period returns (Form B); record passenger sales digitally in Form C and integrate that data with warehouse records every 24 hours. Removals without duty payment require immediate electronic recording, bond officer escort to customs sale points, computer generated passenger invoices, and reconciliation of inflight sales; solvency certification and cost recovery arrangements for customs supervision are also prescribed.