Designated ports for un shredded metallic scrap imports narrowed; specified ports must install radiation portal monitors and scanners or face derecognition.
Paragraph 2.54(d)(iv) of the Handbook of Procedures, 2015-2020 is amended to narrow the list of designated ports for import of un shredded metallic scrap and to bar exceptions including for EOUs and SEZs. The listed sea ports are permitted to import un shredded scrap on a temporary basis until they install and operationalise Radiation Portal Monitors and Container Scanners; ports failing to meet the installation requirement within the extended period will be derecognized for such imports.

Extended e-payment deadline allows electronic tax payments until midnight; banks to extend branch hours for government business.
The RBI directed agency banks to extend branch counters for designated government-business branches on specified dates and confirmed that all electronic transactions would continue until midnight on the final date; accordingly, taxpayers may make e-payments until that midnight. The CBEC circular instructs revenue officers to issue Trade Notices to publicize the extended banking hours and the extended e-payment deadline so assessees can utilize the extended window.

Manual registration of duty credit scrips when EDI is unavailable, requiring regional verification and alert check endorsements.
Temporary manual regime for registration and use of duty credit scrips when EDI is unavailable: present original license to License Section; obtain fax verification of genuineness from the regional office; verify license particulars and check Alert Register with a "no alert" endorsement; manually register the license and enter particulars in the alphabetical License Register. After registration, present Bills of Entry or Release Advices; License Clerk records debit/credit entries from the debit sheet and forwards documents to the audit clerk for endorsement against the relevant entry.

Job work removals: inputs may be sent under a serially numbered challan with sender accountability and return or clearance options.
Job work removals permit senders to dispatch inputs or partially processed inputs to a job worker under a duplicate printed, serially numbered document signed by the sender, listing sender registration, commissionerate details, description, quantity, value and dispatch date, with accountability remaining on the sender. The job worker must acknowledge receipt and may return goods duty-free after endorsement or clear them for home consumption or export under Cenvat procedures. Waste and by-products follow the same rules; senders and job workers must maintain receipt/dispatch accounts. 100 percent export oriented units are excluded.

Customs broker licence renewal requirements: submission of specified documents ensures compliance and timely renewal under licensing regulations.
Applicants for renewal of a customs broker licence must submit specified documents to the Sevottam Section ninety days before expiry, including a declaration on constitution/address/accounts/pending cases/arrears, Form A, CHA licence copy, Form D bond, solvency certificate, identity and membership proofs, proof of premises change where applicable, and payment evidencing fee and the security deposit as fixed at original licence issuance. Deficiencies will be notified within fifteen days and the renewed licence issued within two months after complete submission.

Customs Broker Licence requirements: prescribed documents, deficiency notice timeline, and issuance timeframe under the SOP.
SOP for issuance of a fresh Customs Broker Licence requires submission of a prescribed set of documents (application Form A, examination proof, premises proof, bond, fee challan, security deposit, solvency certificate, PAN copy, and a declaration on pending cases and arrears) to the Sevottam Section at Custom House. A Deficiency Memo will be issued within 15 working days for missing or insufficient documents, and the licence will be issued within two months of complete submission, pursuant to the Service Quality Manual and the Customs Brokers Licensing Regulations, 2013.

e-BRC acceptance as proof of realization enables alternative documentation for export proceed verification subject to declaration and misuse checks.
Customs notification accepts e-BRC issued by DGFT as valid documentary evidence for proof of realization of export sale proceeds for shipping bills with LEO dates up to 31 March 2014, subject to absence of specific intelligence or misuse and conditional upon an exporter declaration on the reverse of the e-BRC in the prescribed format; earlier requirements for a negative statement from the statutory auditor or AD bank are complemented by e-BRC for deletion of pendency in the BRC Module.

CPIOs and appellate officers designated for Customs RTI; appeals to respective appellate officers under Section 19.
Officers in the grade of Additional, Joint, Deputy and Assistant Commissioners of Customs and Chief Accounts Officers are designated as Central Public Information Officers and Appellate Authorities for the Commissionerate of Customs (Airport & Administration), Kolkata, with specific jurisdictions and charges listed in an annexure. Persons aggrieved by a CPIO's decision may appeal to the respective Appellate Authority under Section 19(1) and (2) of the Right to Information Act, 2005.

Export obligation period limited for specified inputs under Advance Authorizations, including stricter 12 month rule for certain drug imports.
Amendments to Appendix 4J set specific export obligation periods for inputs imported under Advance Authorizations with pre import conditions, specifying distinct periods for categories such as spice inputs for value addition, drugs from unregistered sources, penicillin and 6 APA from unregistered sources, tea, silk, precious metals, raw sugar, natural rubber, certain notified SION items, and fabrics under the Special Advance Authorization Scheme. General Note No.15 of the Chemical and Allied Products SION restricts export obligation to 12 months for penicillin/6 APA imported from unregistered sources, prohibits further extension, and requires the licensing authority to endorse this on the Authorization; imports from registered sources follow the normal period.

DPD import procedure requires dual stacking codes and a No Use Bond for RMS facilitated pulses imports.
DPD importers with RMS facilitated Bills of Entry for pulses must file an advance Bill of Entry, provide both DPD and CFS stacking codes 72 hours in advance, and furnish a No Use Bond under PN 182/2016. The No Use Bond is accepted by Group or CFS Officers and forwarded to the Appraising Group, which maintains records and acts on PGA reports or non submission. OOC is issued on production of the No Use Bond; sampling is to be coordinated with PGAs in the CFS DPD area. If the NOC takes more than two days, the importer/CB must cancel OOC and convert the BE to warehouse.

Waiver of interest for tax deduction defaults may be granted subject to conditions and payment of the principal demand.
The Board permits reduction or waiver of interest under section 201(1A)(i) where the Chief Commissioner or Director General considers it fit, provided the principal demand is paid or satisfactory arrangements exist; eligible cases include defaults caused by search and seizure, reliance on High Court orders later altered by law or higher court decision, and non-deduction for cross-border payments resolved by the Mutual Agreement Procedure with acceptance and withdrawal of appeals. Interest already paid may be refunded if waived, and the examining authority must issue a speaking order after hearing; the Board can examine implementation grievances but will not re-open merits.

Deferred payment of duty for Authorized Economic Operators enabled, with sample-drawal waiver for drawback and a dedicated CRM for facilitation.
Deferred payment of duty and exemption from drawal of samples for sanction of drawback are provided to certified Authorized Economic Operators, subject to exception when specific information or intelligence exists. A Client Relationship Manager has been appointed at the Airport & Air Cargo Commissionerate, Bengaluru, as the single point of contact to assist AEOs and the trade in obtaining these facilitative measures and resolving procedural issues.

Cenvat credit transfer on DTA to EOU conversion now permitted, allowing unutilized credit to be used by the converted unit.
Conversion of a DTA unit into an EOU allows transfer and use of unutilized Cenvat credit. Amendments to rules governing removals by EOUs and the provision permitting transfer of unutilized credit on change of ownership apply to EOUs as manufacturers; therefore unutilized credit in the books of a DTA unit on conversion is admissible and the prior circular requiring lapse is withdrawn.

GST migration assistance set up to help excise and service tax assessees transition to the GST network.
A GST migration assistance centre (Seva Kendra) is established at the Commissioner's office to assist Central Excise and Service Tax assessees in migrating to the GSTN, operating on weekends during the migration period. The notice lists designated officers and contact numbers as nominated points of contact for resolving migration-related problems and urges trade to avail the service and cooperate with the migration process.

Hazardous and other wastes imports and exports require prior permission, authorisation, prior informed consent and documentation.
The Rules prohibit import for disposal and permit imports only for recycling, recovery, reuse, utilisation or co processing. Imports of wastes in Part A require prior informed consent of the exporting country and Ministry permission; Part B imports require Ministry permission for actual users; Part D imports proceed without Ministry permission but must provide Form 6 and Schedule VIII documents for Customs verification. Applicants must hold authorisations, State Pollution Control Board consents, environmentally sound facilities and maintain Forms 3 and 4 records; Ministry and SPCBs coordinate permissions and compliance.

Rebate of State Levies on made-up exports: selecting ROSL scheme in shipping bill activates the claim and disbursal to registered account.
ROSL for made-up exports requires exporters to opt by selecting scheme codes 60 or 61 in the EDI shipping bill, which constitutes the claim and declaration of eligibility; absence of proper scheme codes precludes entitlement. Rebate is calculated on FOB value using scheme rates and caps, displayed at item and shipping-bill levels and reflected on ICEGATE. Disbursal is made to the exporter's registered drawback account in parallel with drawback processing. Exporters must declare non-duplication of claims and, where applicable, constitution of an Internal Complaints Committee.

Deferred duty payment for authorized economic operators enabled, with sample-drawal exemption for AEO exporters subject to intelligence.
A Client Relationship Manager has been appointed at Mangaluru Customs Commissionerate as single point of interaction for Authorized Economic Operators; contact details are published. Certified AEOs (Tier Two and Tier Three) are permitted deferred payment of customs duty; AEO-certified exporters are exempt from drawal of samples for grant of drawback except on specific information or intelligence.

Pricing date for share issuance: relevant date is the board meeting approving the scheme, guiding pricing for allotments.
For share issuances pursuant to schemes of arrangement to select shareholders or shareholders of unlisted companies, the pricing provisions applicable to such issuances apply and the relevant date for computing the price is the date of the Board meeting approving the scheme; stock exchanges must notify listed entities and disseminate the circular.

Income Computation and Disclosure Standards: govern taxable income computation and clarify applicability, conflicts, and transitional treatment.
Clarifies that ICDS govern computation of taxable income under the heads "Profits and gains of business or profession" and "Income from other sources" for specified persons, apply irrespective of accounting framework used for books, and do not replace books of account requirements. Where ICDS address transactional issues, their provisions apply for relevant assessment years, subject to override by specific statutory rules or sectoral provisions. The circular resolves operational points including recognition and timing of revenue, treatment of MTM gains/losses, derivatives, capitalization of borrowing costs, transitional treatment of grants and reserves, valuation of securities category wise, and disclosure obligations in returns and tax audit reports.

Drawal of samples exemption for AEO holders allows drawback processing without samples unless intelligence prompts testing.
Exporters holding higher-tier Authorized Economic Operator certificates are exempted from the requirement of drawal of samples for grant of drawback, except where specific information or intelligence warrants sample testing; the exemption takes immediate effect and complements earlier circulars on sampling limits and prior exemptions.