Change of custodianship of a CFS substitutes the custodian name while prior Public Notices remain in effect.
Substitution of the CFS custodian from M/S. L & T Shipbuilding Ltd. to M/S. Marine Infrastructure Developer Pvt. Ltd. is effected; the premises retain their status as a Customs Area and all prior public notices and conditions remain in force except for the change of custodian name, which shall be used in all documents and takes immediate effect.

Jurisdictional Customs authority responsible for refunds, demands and adjudication under Rule 47(5) following prescribed SOPs.
Amendment by insertion of Rule 47(5) assigns refund, demand, adjudication, review and appeal functions to jurisdictional Customs, Central Excise, Service Tax or GST authorities, to be applied prospectively. SOPs require SEZ units/developers to file refund claims with jurisdictional DC/AC (Policy/Technical), permit the jurisdictional office to seek Development Commissioner comments within two weeks, and mandate speaking orders on refunds. Draft demands are prepared by Development Commissioner's officers and transferred to jurisdictional DC/AC at least eight weeks before time bar; adjudication, review and appeal follow respective enactments, with Development Commissioner assisting recovery where BLUT exists.

Export of carpets: customs to use expert panels, complete market enquiries within 15 days and avoid damaging goods.
Export consignments of carpets must be examined for composition and value via expert panels or the Textiles Committee, with market enquiries completed within fifteen days; withholding export benefits beyond fifteen days requires written Commissioner approval and exports should not be stopped. Customs officers must avoid damaging, destroying or cutting carpets during inspection or sampling, and the public notice operates as a standing order with contact details provided for escalation.

Customs Act amendments clarified by CBEC circular and notification; trade associations asked to circulate guidance to stakeholders.
Clarification concerning amendments to the Customs Act, 1962 effected through measures processed in the Finance Bill, 2017, highlights CBEC Circular No. 12/2017-Customs and Notification No. 26/2017-CUS(NT) dated 31 March 2017 as the administrative instruments explaining the legislative changes and directs Trade Associations and Chambers of Commerce to circulate these instruments to their members for compliance and operational guidance.

Exemption for non domestically manufactured tyres permits OEMs to import specified sizes for replacement market sale through authorised dealers.
Notification designates specified tyre sizes and types as exempt from domestic-manufacture requirements under the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009, permitting Original Equipment Manufacturers to import those tyres for sale in the replacement market through authorised dealers, based on a Committee-reviewed and department-notified list available with the Department.

Deadline extension for appeal pendency upload compels CIT(A)s to finalize disposals and remove duplicate appeals on ITBA.
Extension of the deadline to upload correct appeal pendency and disposals on the ITBA platform is granted to stabilize the CIT(A) module; CIT(A) offices must upload disposals for the relevant year and remove duplicate appeals immediately and by the extended deadline to ensure accurate case records.

Removal of notified jurisdictional area: Cyprus removed retrospectively under section 94A of the Income Tax Act.
The rescission of Notification No.86/2013 removing Cyprus as a notified jurisdictional area was carried out by subsequent notifications in December 2016, and the Board clarifies that the rescission has retrospective effect from 01.11.2013, resolving divergent administrative views and treating Cyprus as not a notified jurisdictional area from that date.

Extension of filing deadline under PMGKY permits declarations where tax paid by deadline and deposit made by extended date.
Where due tax, surcharge and penalty under PMGKY were received on or before 31 March 2017 and the deposit in the Bond Ledger Account under the Deposit Scheme was received on or before 30 April 2017, the declaration in Form No.1 under PMGKY may be filed by 10 May 2017.

Services Exports from India Scheme extension of reward eligibility period to 31 March 2017 under amended Appendix 3D.
The Director General of Foreign Trade amends Note 1 of Appendix 3D to extend the period for which notified services and reward rates under the Services Exports from India Scheme (SEIS) apply, changing the operative window from ending 31-03-2016 to ending 31-03-2017, while retaining that the list of services and rates remains subject to review from 01-04-2017; all other contents of Public Notice No. 3/2015-20 remain the same.

GST enrollment requirement: complete portal registration to preserve carryforward of tax credits and enable return filing.
Enrollment on the GST portal is required to carry forward existing duty and tax credits and to file returns; provisional IDs from ACES must be used to enroll, and enrolled taxpayers must record their GST portal user name in ACES. Taxpayers not enrolling must confirm non migration in ACES, otherwise provisional IDs may be cancelled and credit entitlement during migration may be jeopardized.

Levy of Fees amendment revises the customs document fee schedule, updating charges for amendments, cancellations and certified copies.
The Central Board of Excise and Customs issues the Levy of Fees (Customs Documents) Amendment Regulations, 2017 under Sections 157 and 158 of the Customs Act, 1962, effective on Gazette publication, substituting regulation 3 with a new table that prescribes fees for amendment of import/export manifests, shipping bills (vessel name and other particulars), port clearance and outward entry applications, supplementation of short shipment notices, cancellations, and supply of certified copies; and provides a nil fee for amendment of a prior bill of entry filed under the proviso to subsection (3) of section 46.

Risk Management System enables self assessed import bills to be cleared without routine examination, subject to targeted assessment and PCA.
The Risk Management System (RMS) will process electronically filed Bills of Entry and IGMs in ICES to decide whether a B/E is cleared out of charge after duty payment without officer assessment/examination, or selected for assessment and/or physical examination based on risk parameters, random selection or intelligence. AEO importers meeting compliance criteria will receive facilitation with predominant waiver of assessment/examination, subject to Compulsory Compliance Requirements and occasional selection for assessment, while concurrent audit is replaced by Post Clearance Audit.

Late presentation charges waiver for delayed bills of entry due to EDI outage; relief limited to affected consignments.
The notice records an ICEGATE EDI outage that prevented timely filing of Bills of Entry under Customs Act provisions and the Bill of Entry (Forms) Regulations. As trade facilitation, exemption from late presentation charges is granted for consignments with the affected entry inward dates, limited to an administratively specified cutoff; filings after that cutoff will not be exempt. Stakeholders may report further difficulties to the issuing office.

Empanelment of Chartered Engineers permits importers to obtain listed agencies' inspection/appraisement when overseas reports are unavailable.
Amendment identifies specific Chartered Engineer and valuer firms empanelled under Appendix-2G of the Handbook of Procedure for valuation of second-hand machinery at the Bangalore port and provides that if an importer fails to procure an overseas inspection/appraisement report, the importer may obtain inspection and appraisement from any of the listed recognized firms to satisfy customs valuation requirements.

Centralized KYC cell streamlines KYC submission and verification for first-time importers, with assessing groups forwarding documents centrally.
First-time importers must submit specified KYC documents (IEC, VAT/Sales Tax registration, bank certificate confirming account and signatures, proof of payment, previous year balance sheet if applicable, and last income tax/VAT/Sales Tax return) to the concerned assessing group, which will check and forward them to the Deputy/Assistant Commissioner of Customs, Centralized KYC cell for central processing and verification.

Offline challan regularisation for IEPF enables SRN generation so affected companies can file e form IEPF I online without extra fees.
Affected companies that paid to the Investor Education and Protection Fund using challans not generated on the electronic portal must submit prescribed challan details with professional authentication to the IEPF Authority by the deadline; the Authority will process the data and provide a front end service to generate an automated reference number usable as the SRN to file e form IEPF I online without additional fees within a limited window.

Diplomatic engagement on customs procedures: administrative instruction to senior customs officials to coordinate with foreign missions on operational matters.
Meeting arrangements and procedural engagement with representatives of foreign missions regarding customs administration and related operational coordination, directing senior customs leadership and directorates to facilitate consultations and to disseminate guidance via circulars, trade notices, public notices and office orders so that Commissioners and directorates can implement liaison protocols, information exchange and operational clarifications for handling diplomatic consignments and mission-related customs queries.

Project goods classification under 9801: rescission of advisory circular after judicial acceptance of individual notification benefits.
Board previously directed that imports under contracts for plant setup or expansion be treated as project goods assessed under CTH 9801, losing individual identity and precluding application of exemption notifications; judicial authority subsequently permitted benefit of individual notifications for such imports, and the Board has rescinded Circular F. No. 528/213/87-Cus. (T.U.) dated 08.08.1987 accordingly.

Amendment to Standard Input Output Norms updates product description to Acetyl Salicylic Acid (Aspirin) under Chemicals group.
Amendment to Standard Input Output Norms A-39 revises the export product nomenclature in the Chemical and Allied Products group to Acetyl Salicylic Acid (Aspirin), clarifying export classification under the SION regime and incorporated into the Handbook of Procedure (Vol. II) pursuant to powers in the Foreign Trade Policy and Handbook of Procedure.

Position limits for interest rate futures: opening-time limits govern trading and increases barred until compliance achieved.
Position limits for Interest Rate Futures are assessed at the time of opening a position; existing positions need not be unwound if open interest later declines, but those participants cannot increase or open new positions in the affected maturity bucket until they comply with applicable position limits. Stock exchanges may require faster reductions for risk management or surveillance reasons, and exchanges and clearing corporations must amend rules, notify members, publish the changes, and report implementation status to the regulator.