Tariff classification of combined refrigerator-freezers with separate doors excludes them from preferential notification benefits thereby.
Combined refrigerator-freezers with separate external doors are classifiable under sub heading 8418 10 (household units under 8418 10 90) and not under 8418 21; accordingly they are not covered by Sl. No. 50 of Notification No.85/2004-Customs for preferential treatment. Field formations and importers should review past clearances and initiate recovery of any differential duty where concession was wrongly extended, and report implementation difficulties to the Board.

Pre-audit of refund claims to be conducted by Assistant/Deputy Commissioner (Audit) at commissionerate headquarters, followed by divisional order and commissioner review.
All refund applications at or above the prescribed threshold shall be pre-audited by the Assistant/Deputy Commissioner (Audit) in the Commissionerate Headquarters Office; thereafter the Assistant/Deputy Commissioner of the Group/Division will pass the order-in-original disposing of the claim, and the Commissioner concerned will review such orders-in-original. The Circular amends the relevant portion of Circular No. 24/2007-Cus and directs issuance of Public Notice and Standing Order for guidance.

Packaging declaration requirements: imported pre-packaged toys barred from clearance unless mandatory labeling is present, non-compliance triggers seizure.
Imports of pre-packaged toys must comply with the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, especially Rule 6, requiring importer name and address, commodity name, net quantity, packing/importation month and year, and maximum retail sale price; DGFT Appendix-V items must meet Indian quality standards and exporter BIS registration. Customs shall not clear non-compliant packaged toys for home consumption and may confiscate such goods or allow re-export only, with penal action against the importer.

Valuation accuracy: ensure correct unit quantity codes in bills of entry to secure consistent valuation of imported aluminium panels.
Directs customs officers and stakeholders to follow DGOV Mumbai guidelines and ensure the tariff-prescribed standard Unit Quantity Code (UQC) is shown in the Bill of Entry so as to arrive at correct valuation when comparing transaction values of contemporaneous imports; requires reporting of implementation difficulties to the issuing office and requests trade bodies and agents to publicize the notice.

Valuation of second hand machinery requires independent engineer certificate; customs may reject declared value under Rule 12.
Importers must submit a certificate from an independent chartered engineer (or approved inspection agency where load port certificates are absent) stating new price in year of manufacture, current CIF value if new, year of manufacture, supplier's sale price, present condition, details and cost of reconditioning/repairs (including dismantling) and expected residual life; assessing officers will examine these documents and NIDB data to accept the declared amount as the transaction value or reject and re determine value under Rule 12 of the Customs Valuation Rules 2007.

Compounding of offences: revised compounding amounts with mandatory pre application payment and expedited disposal timelines.
Amendments revise the compounding amount downward and provide that where multiple offences relate to the same goods with identical duty evasion, drawback, exemption or market value, the higher prescribed compounding amount applies. Applicants must pay duty, penalty and interest before applying; the application form is amended to ensure such payment. Applications are to be disposed of normally within three months, with one month stages for report, hearing and disposal and an overall six month limit. Compounding is barred where contradictions, inconsistencies or incompleteness exist, and publicity of reduced amounts and written compounding offers are required.

Foreign investment approval does not substitute customs licensing; duty free shops require separate customs compliance before operation.
Approval by the Foreign Investment Promotion Board is confined to permitting foreign financial and technical collaboration and does not confer a right to open duty free shops; applicants must comply with the Customs Act, applicable rules, CBEC instructions on private bonded warehouses and obtain separate prescribed customs licences and clearances, with jurisdictional Commissioners required to ensure full compliance before granting licences.

Computation of export duty: charge duty as percentage of transaction FOB value, with CIF adjusted to FOB for calculation.
A policy transition changes the method of computing export duty from treating declared FOB as a cum-duty assessable value to charging export duty as a percentage of the transaction FOB value actually paid or payable for delivery at export; where transactions are on CIF terms, FOB must be deduced from CIF and duty computed on that FOB, with interim continuation of prior practice through the transition period and an invitation to report implementation difficulties.

Special Additional Duty refunds restructured; designated CRC sections will receive and process claims filed monthly.
Two dedicated CRC refund sections are established to receive, process, monitor and sanction Special Additional Duty refunds and related DEPB group refunds; CRC-II(A) and CRC-II(B) have defined group allocations and CRC-II(B) will also handle public notices and standing orders. Trade must file refund claims to the appropriate section and submit a single consolidated claim each month for the assigned groups.

Handling of cargo in customs areas: proposed regulations to govern receipt, storage and delivery; public comments invited.
Proposal to promulgate the Handling of Cargo in Customs Areas Regulations, 2008 under the powers of sub section (2) of Section 141 read with Section 157 of the Customs Act, framing requirements for receipt, storage, delivery, dispatch and other handling of imported and export goods in customs areas and defining responsibilities of persons so engaged. The CBEC invites comments from trade, industry and officers, with submissions to the Director (Customs) by the stated deadline.

Reconfirmation of bank account details required for electronic drawback payment; exporters must submit bank certificates to avoid payment delays.
Exporters must reconfirm bank account details in the ICES/EDI system by presenting a bank-issued certificate in the Annexure-I format for each registered account to the designated customs officer at Customs House, Kandla or MP&SEZ Mundra; the officer will generate a checklist for confirmation. If account particulars are not reconfirmed, payment of drawback may be held up because of electronic interface problems between Customs and banks.

Bank account reconfirmation required to enable electronic drawback payments; exporters must submit bank-certified account certificates to Customs.
Exporters must reconfirm each bank account registered in the ICES/EDI system by obtaining a bank-certified certificate in the prescribed Annexure I format, submitting it to the designated Customs Officer who will generate a Check List; failure to reconfirm may delay electronic drawback payments due to interface validation issues.

Exporters must reconfirm bank account details with bank certification to ensure drawback payments via core banking branches.
Exporters must reconfirm bank account details in the ICES/EDI system by obtaining a bank certification in the Annexure I format for each registered account, submitting it to the designated Customs officer who will generate a checklist; failure to reconfirm may delay drawback payments due to electronic interface issues between Customs and banks.

Domestication of imported containers requires Bill of Entry filing and duty payment; temporary re export route not permitted normally.
Marine containers imported for domestic use under one way lease must be cleared by filing a Bill of Entry for Home Consumption and payment of duty; shipping lines must manifest containers with supporting documents and additional manifest entries may be allowed on production of evidence and Customs scrutiny. Empty containers must remain in the CFS until Customs out of charge, and past cases must be regularised by IGM amendment and duty payment.

Customs valuation: CVD on imported readymade garments charged on transaction value, not on retail price.
CVD on imported readymade garments must be determined with reference to the transaction value under section 3 of the Customs Tariff Act, 1975 read with section 14(1) of the Customs Act, 1962 and the Customs Valuation Rules, 2007. Readymade garments under Chapter 61 or 62 are not notified under Section 4A and therefore additional duty is chargeable on the basis of transaction value (CIF plus landing charges) and not on Retail Sale Price/Maximum Retail Price.

Additional duty refund procedures clarified: electronic invoice submission and CA certification accepted to support refund claims.
Procedural clarifications for refund of Additional Duty under Notification No.102/2007: claims permitted within one year of duty payment; sale invoices may be submitted in electronic form with a paper declaration; a declaration that no Cenvat credit is admissible remains mandatory; ST/VAT discharge by cash or input tax credit is acceptable where recognised by State law; copies of ST/VAT payment documents with a Chartered Accountant's certificate that audits the importer's records under applicable statutes are acceptable in lieu of originals; unjust enrichment certification must be by a Chartered Accountant who certifies under Companies Act, ST/VAT Act or Income Tax Act; refunds for sales via consignment agents require authorization, invoice clarity and a CA certificate correlating payments; part consignment refunds may be allowed prior to one year in specified circumstances.

Drawback shipping bill processing: second-site scrutiny removed for consignments carted to other CFS; examination delegated to CFS officers.
Noting, registration and data entry of manual drawback shipping bills at Dronagiri will continue, but scrutiny and physical examination for consignments carted out of Dronagiri shall be carried out by the Superintendent (in charge of examination) and the Assistant Commissioner in charge of the respective CFS or the AC/DC allocated that work, removing the duplicate second scrutiny by the AC(Export) at Dronagiri.

CVD refund procedural clarifications: electronic invoices, CA certifications, and flexible ST/VAT proof accepted to expedite claims.
Clarifies procedural and evidentiary rules for refund of 4% CVD: claims allowed within one year of payment; field formations must process refunds within three months, publish claim status, and deface bills of entry on sanction. Electronic submission of sale invoices under the Information Technology Act is acceptable with a paper declaration. ST/VAT discharge by cash, authorised electronic modes, or input tax credit adjustment is acceptable when recognised by State law, supported by payment proof and a Chartered Accountant certificate correlating VAT payment to sales and CVD. Chartered Accountant certificates must arise from auditors who certify under Companies Act, State ST/VAT Act or Income Tax Act. Consignment sales and part sale claims have specified documentary and certification requirements.

Shifting to outer anchorage without port clearance permitted case by case subject to application, terminal permission and customs undertaking.
Permission to shift a vessel to outer anchorage without immediate Port Clearance is allowed on a case by case basis provided the Shipping Agent submits the Annexure A application to the Boarding Officer, encloses terminal permission, and obtains processing by the Assistant Commissioner (Preventive General). The operator must undertake to discharge all legal liabilities and complete documentation, ensuring valid Port Clearance is obtained before sailing if the ship departs from outer anchorage; bonded stores and Customs seals must remain intact until reberthing and final Port Clearance.

MRP-based valuation on pre-packed tyres confirms additional duty under Central Excise Act applies only to pre-packed retail sales.
MRP-based valuation and additional duty on tyres and tubes apply only when goods are cleared or imported in pre-packed form intended for retail sale, triggering mandatory retail price declaration under the Standards of Weights & Measures rules; unpacked tyres and tubes are assessed under ordinary valuation, but subsequent pre-packing for retail is treated as manufacture and attracts MRP-based Central Excise duty at clearance.