Health warning requirement on tobacco packaging enforces import and sale compliance including duty free distribution.
Customs must enforce the Packaging and Labelling Rules for imported cigarettes and tobacco products: every consumer pack must display the specified health warning, including pictorial representation and health message, occupying at least 40% of the front principal display area, positioned parallel to the top edge and in the same direction as principal display information; import clearance and duty free sales are subject to these mandatory labeling requirements under the import policy.

Kimberley Process Certification Scheme: semi cut diamonds require KPCS certification and compliance for imports and exports.
Semi-cut diamonds remain subject to the Kimberley Process Certification Scheme: minor polishing that produces only a few small facets does not remove a stone from KPCS coverage, and imports or exports of semi-cut diamonds must be accompanied by the required KPCS certificate. Trade/Public Notices should be issued to publicise this obligation and any implementation difficulties reported to the central export promotion authority.

Rummaging and search powers: customs may board and search arriving vessels with prior intimation and supervised procedures.
Constitution of a Rummaging & Intelligence (R&I) Cell creates a round the clock customs search unit; shipping stakeholders must give advance notice of vessel arrivals to enable formation of a Customs Search Party. Officers have legal access to all parts of a vessel and may break open obstructed spaces, but searches must minimize loss or annoyance, be supervised by a Superintendent, and avoid vital ship areas or private quarters except in specified circumstances and in presence of occupants.

Brand rate drawback: submit brand-rate letters promptly or pending claims risk processing at zero rate without prejudice.
Non receipt of brand rate letters has caused large pendency of drawback claims. Brand rate applications must be filed within 60 days of Let Export Order (extendable 30 days); verification by the Deputy Commissioner within 15 days; brand rates fixed within 10 days of verification and processed under prescribed approval limits. Supplementary claims must be filed within three months of brand rate communication (extendable nine months). Exporters are directed to obtain and submit brand rate letters and requisite documents or face processing of pending brand rate claims at zero rate, with the ability to file supplementary claims within the stipulated period.

Speaking order requirement: importers must request a speaking order when disputing valuation or classification, or confirm acceptance in writing.
When an importer contests proposed adjustments to declared value or tariff classification the Assessing Officer must issue a reasoned Order in Assessment enabling appeal; if the importer accepts a proposed revision the acceptance must be confirmed on company letterhead signed by an authorised signatory and the officer will record the letter reference and acceptance as departmental comments in the electronic Bill of Entry. Importers who do not accept proposed revisions must request a speaking order to permit fresh departmental analysis and issuance of an appropriate Order in Original.

Export manifest filing requires airlines to verify shipping bill details and submit EGMs before aircraft departure to enable LEO issuance.
Exporters/CHAs must file Shipping Bills at the Service Centre or online via ICEGATE; goods filed before arrival must be registered in ICES within seven days or the Shipping Bill will be purged. ICES validates online filings and Service Centre filings produce a checklist (Annexure C) that must be verified and corrected before a Shipping Bill number is allotted and goods registered. Assessment and examination in the ICES Export module follow and the designated officer issues the Let Export Order (LEO) on ICES. Airlines must file the Export General Manifest (EGM) electronically before departure, verify shipping details against the Export Promotion copy, submit endorsed EGM copies and an EGM-Shipping Bill chart daily to the Assistant Commissioner (Exports), and record any discrepancies in a Discrepancy Memo. No amendments to Shipping Bills are permitted after EGM filing or after LEO; corrections before LEO require Assistant Commissioner approval.

Bonded warehouse licensing for diamonds and gemstones withdrawn; no new licences and existing warehouses subject to a limited transitory control.
The scheme permitting private/public bonded warehouses for import and re export of diamonds and gemstones has been withdrawn; no new bonding licences will be granted and the prior circular is withdrawn to that extent. Bonding in existing warehouses is prohibited. A three month transitory period allows existing warehouses to surrender licences, during which diamonds and gemstones are to be treated as dutiable goods for regulatory control and ex bonding procedures must be followed.

Customs Area designation establishes specific warehouse portions for receipt, storage and disposal of uncleared international cargo.
The Commissioner of Customs, exercising powers under Section 8 of the Customs Act, 1962, designates specified portions of the MIAL Import Warehouse-1595 sq.metres on the ground floor and 3151 sq.metres on the first floor-as a Customs Area, marked in annexures, for receipt, storage and disposal of uncleared, unclaimed and abandoned international cargo of the Air Cargo Complex.

Hazardous waste importation compliance: interim clearance allowed with Form 9, pre shipment inspection and Customs verification.
Guidance directs SPCBs to register traders under Form I, with some form fields inapplicable to non user importers of wastes listed in Schedule III while requiring Import Export Code details; traders may register with a single SPCB. Customs may clear interim imports of specified Schedule III wastes and certain metal scrap consignments provided they accompany a Movement Document in Form 9, a Pre shipment Inspection Certificate, and are subject to random Customs inspection to confirm declared contents.

Appointment of common adjudicating authority directs transfer of specified show cause notices for adjudication by customs adjudication office.
The Board, under powers delegated by Notification No. 37/2003-Customs (N.T.) of the Customs Act, directs that two show cause notices issued in relation to M/s. Fasttrac Impext Pvt. Ltd. and others by the investigative office be assigned to the Commissioner of Customs (Adjudication), Mumbai, transferring adjudicatory responsibility and records to that designated adjudicating authority for formal determination.

Mill Test Certificate requirement: lack of MTC permits reclassification of steel consignments as secondary for customs assessment.
Import consignments of hot-rolled, cold-rolled and stainless steel sheets, coils, plates and tin plates declared as prime/stock lot/ex-stock/prime excess must be supported by invoice, packing list with sizes/weights/thickness, original country of origin certificate, bill of lading and a manufacturer's Mill Test Certificate certifying heat number, finish, grade and chemical composition; inspecting officers shall compare MTC particulars with markings and, if MTC is not produced or marks do not corroborate the declaration, treat consignments as secondary/defective/seconds and refer for testing if doubt persists.

Advance Authorisation registration requires specified documentation, bonds or bank guarantees and monitored verification for discharge of export obligations.
Registration and clearance under the Advance Authorisation/DEEC scheme require EDI registration via a generated job number and submission of originals including the Customs copy of the licence, EODC/Redemption certificate and export verification documents; where notification-based input relief was availed, an executed bond (or payment of additional duty) and, in specific cases, a bank guarantee may be required. For licences issued before fulfillment, prescribed bonds and BGs (with terms, renewal undertakings and possible exemptions subject to proof) must be filed and verified prior to licence registration.

Common Adjudicating Authority appointed to adjudicate a statutory customs show cause notice under delegated Customs Act powers.
Assigns a Common Adjudicating Authority to adjudicate the show cause notice dated 29.08.2009 issued in the case of M/s. Rajat Pharmachem and others, under powers conferred by Notification No. 37/2003 Customs(N.T.) made under sub section (1) of section 4 of the Customs Act, 1962, by allocating the matter to the Commissioner of Customs (Adjudication) for adjudication.

Refund procedure for non-SAD customs claims ensures documented scrutiny, deficiency notice, speaking order, and cheque issuance.
Complete refund applications are date stamped, registered and assigned a file number; initial scrutiny must be completed within ten working days and any Deficiency Memo issued. Applications found complete are processed first come first served with analysis of time limits, merits and unjust enrichment and verification of arrears. The Assistant/Deputy Commissioner issues a speaking order in original (with personal hearing before rejection) and files meeting the pre audit threshold are sent to IAD; post sanction, Refund Orders and EDI entries are made and accounts issue cheques.

Refund Procedure: Customs refund claims processed after scrutiny, merit review and sanction with EDI adjustment and cheque issuance.
Refund applications are to be date-stamped, entered in a master register and scrutinized for completeness within ten working days, with Deficiency Memos issued where required. Complete claims are processed FCFS, analysed for time-bar, merits and unjust enrichment, and checked against arrears. The Asstt./Dy. Commissioner issues a speaking order-in-original after personal hearing where applicable; pre-audit is required at specified thresholds. After sanction, R.O. preparation, EDI adjustment and accounts cheque issuance follow, with CRC completing post-audit.

Inclusion of barge charges: Supreme Court ratio bars addition pre-new rules; post-rule change valuation rules govern treatment.
For imports assessed under the pre October 2007 valuation regime, the Supreme Court held that transport costs already included in CIF/FOB contracts and bills of lading cannot be further increased by adding barge charges; pending assessments covered by that ratio should be finalized accordingly. For assessments from October 10, 2007 onwards, the 2007 Customs Valuation Rules expressly state that transport cost includes demurrage, lighterage and barge charges, and includibility must be governed by those rules read with the statutory valuation provision.

Drawback rates for gold and silver jewellery updated-specific per weight rates and port based appraisal and monitoring clarified.
New entries to the Drawback Schedule add specific tariff items while existing rates and caps remain unchanged. Gold and silver jewellery drawback rates are specified as rupees per unit weight of net metal content, equal to import duty, and apply only to exports through prescribed ports after expert appraisal; they are excluded where duty free import/replenishment is allowed under export obligation schemes. Monthly monitoring and reporting of such exports is required. Metal and glass artware and lanterns are reclassified to reduce disputes using a predominance criterion, and embroidered silk fabric is to receive the same drawback treatment as plain silk under the applicable silk fabric subheadings.

Trade data submission: EDI ports must provide real-time statistics while Non-EDI ports must submit data within fifteen days.
The Board directed that Customs EDI-compliant stations furnish trade statistics to DGCI&S on a real-time basis, and that Customs Non-EDI stations submit trade-related data to DGCI&S within fifteen days of filing, with Commissioners and Chief Commissioners instructed to take necessary action.

Reconstruction of EP copy shipping bills now requires CFS officer attendance, with lost copies reconstructed per existing procedural safeguards.
Reconstruction of EP copy shipping bills is to be undertaken by the officer in charge of the relevant CFS where EP copies were not printed due to power failure or representative absence; lost or misplaced EP copies continue to follow the procedure in Standing Order No.3/2009 but the CFS officer shall attend to reconstruction, with DGFT online verification available. These guidelines are effective immediately and implementation difficulties should be reported to the commissioner.

Free shipping bill processing: manual filing barred at ICD Maliwada; EDI required and exceptions need Systems Manager permission.
All free shipping bills at ICD Maliwada must be processed through the Indian Customs EDI (ICES 1.5); manual processing is prohibited except where specific prior permission is granted by the Systems Manager for exceptional situations.