Right to second laboratory test enables importer-requested re-testing with specified procedural safeguards and considered reliance on results.
Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result.

Rotation number generation now online: shipping lines and agents can self-generate rotation numbers after OTP authentication.
Establishes an ICEGATE online facility allowing registered Shipping Lines/Agents with digital signature to self-generate a Rotation Number by submitting specified vessel and voyage details (Customs Location Code, IMO Code, Voyage Number, Master's Name, Shipping Line and Agent Codes, Next Port of Call, Expected Date of Arrival) and authenticating via a one-time password; the system issues the Rotation Number and permits secure status checks, while a public "Rotation Number Inquiry" option is provided for casual trade visitors.

Delegation of authority for acceptance of export bonds and LUTs to local deputy commissioners reduces exporter compliance burden.
Delegation of authority to accept bonds and Letters of Undertaking (LUT) for exports without payment of integrated tax to the jurisdictional Deputy Excise and Taxation Commissioner is authorized under the State GST Act and rules to reduce hardship and compliance burden on registered exporters by enabling district-level acceptance of bonds/LUTs.

Letter of Undertaking for exports permits tax free shipments if LUT or bond furnished, with bank guarantees normally limited.
Requirement to furnish a Bond or Letter of Undertaking (LUT) under Rule 96A and Form GST RFD 11 governs exports without payment of integrated tax; notification identifies exporters eligible for LUT while others must furnish a bond on non judicial stamp paper. Running bonds may be used to cover estimated export tax liabilities, with fresh bonds if amounts are insufficient. Jurisdictional Commissioners may set bank guarantee amounts based on exporter track record and may permit bonds without bank guarantee; bank guarantees should normally not exceed fifteen percent. LUTs are valid for twelve months and non compliance may require bond furnishing.

Export proceeds compliance: submit Negative Statements or face drawback recovery and IEC suspension.
Requirement for exporters, customs brokers and trade members to submit Negative Statement/Certificate or bank realization certificates for export proceeds relating to EDI Shipping Bills with LEO prior to 01.04.2013 in CBEC six monthly format; an extended final deadline is provided and non submission will lead to administrative action for recovery of drawback and suspension/alert on IECs. Nodal officers are appointed to receive statements and assist with EDI issues.

Continuity bond acceptance: B-17 running bond suffices for EOUs, with flexible import estimates and clarified inter unit transfer rules.
The Board confirms that the B-17 running bond satisfies the continuity bond requirement under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017; units may provide estimated import quantities and values for up to one year but may submit shorter periods and amend information as needed. For a transitional period, units may use Rule 5 procedures or procurement certificates for imports. Inter unit transfers must be invoiced with GST, without immediate customs duty payment; suppliers must endorse customs exemption availed and recipients are liable for basic customs duty when goods or finished products enter the domestic tariff area.

Self-sealing container procedure permits approved exporters to use tamper proof electronic seals subject to GST compliance and risk checks.
Exports are treated as zero rated supply under the IGST framework, allowing refund claims either via Bond/LUT without payment of integrated tax or on payment of integrated tax with refund. Refund processing is electronic through the common portal with shipping bill details integrating with Customs systems. Container stuffing and sealing at factories/warehouses moves to a self-sealing regime subject to GST registration, prior notification and site approval, use of tamper proof electronic seals with unique identifiers declared in the shipping bill, and risk based inspections at ports/ICDs.

Cigarette tax increased to correct GST-era cascading anomaly; new compensation cess rates effective 18 July 2017.
The Council increased the compensation cess on cigarettes to correct a GST-era tax incidence anomaly that reduced total taxation compared with the pre GST regime, adopting higher specific and ad valorem components across length based cigarette categories. The revisions restore intended aggregate tax incidence, will raise additional revenue, and take effect prospectively from 12:00 a.m. on 18 July 2017.

GST registration contact updates require departmental verification and authorized signatory confirmation before portal changes.
Advisory prescribes that SEZ units or business verticals under the same PAN register via the standard New Registration link with distinct mobile numbers and e mail IDs; tax practitioners must avoid simultaneous enrolment windows and clear browser cache to prevent data-mix. It sets a standard operating procedure for changing the authorized signatory's contact details: written request to the nodal officer, departmental verification that contacts belong to the authorized signatory, and forwarding of GSTIN, taxpayer name and new contact details from the department to the specified mailbox for GSTN update.

Proper officer assignments under CGST Act designate officers to exercise specified statutory sections and rule powers.
The notice assigns specific functions under identified Sections and Rules of the Central Goods and Services Tax Act, 2017 to designated officer ranks, specifying which subsections and rule provisions each of Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are authorised to exercise, and directs circulation of the allocation to regional advisory committees and trade associations.

Export bond and Letter of Undertaking rules require running bonds, conditional bank guarantees and tax authority acceptance.
Exports without payment of integrated tax require a bond or a Letter of Undertaking in FORM GST RFD 11 under rule 96A; exporters not covered by the eligibility notification must furnish a bond on non judicial stamp paper. Bonds may be running bonds covering multiple consignments and must secure the exporter's self assessed tax liability; fresh bonds are needed if liabilities exceed the bond. A bank guarantee may be required but the Commissioner can waive it and it should normally not exceed fifteen percent. LUTs are valid for twelve months and bonds/LUTs are accepted by the jurisdictional Deputy/Assistant Commissioner or provisionally by Central/State tax authorities.

Brand rate fixation: pending applications transferred to customs commissionerate of export place; nodal officer appointed to manage transfers.
Brand rate fixation for drawback claims will be dealt with by the Customs Commissionerate having jurisdiction over the place of export; exporters with exports from multiple places may file with the Commissionerate of any one chosen export location. Pending applications filed with Central Excise prior to the GST transition must be transferred with all documents to the Customs Commissionerate having jurisdiction over the chosen place of export. The Deputy/Assistant Commissioner of Customs (Drawback), ICC, Bengaluru is nominated as the nodal officer to take over these pending applications.

Customs notification on treatment of art created abroad by Indian artists clarifies import guidance for traders.
Ministry of Finance Notification No. 32/2017-Customs dated 30.06.2017 clarifies customs treatment and procedural guidance for importation and classification of artworks created abroad by Indian artists and sculptors, and is issued for the guidance of customs officers, importers, clearing agents and the trading public, with the full text available on the department website.

Postal articles regulation under Section 25(1) notification clarifies import treatment and compliance obligations for consignees.
Notification implements Notification No. 31/2017-Customs concerning the regulatory treatment of postal articles under the Customs Act and the application of subsection (1) of Section 25; issued by the Ministry of Finance, Department of Revenue from the Tax Research Unit and enclosed for guidance to importers, clearing agents and the trading public with the full text available from the departmental website.

Customs notification clarifies regulatory guidance for importers and clearing agents and directs consultation of CBEC website.
Notification under the Customs Act issues administrative guidance to importers, clearing agents and the trading public, transmitting Notification No. 29/2017 Customs and directing stakeholders to consult the official central board website for the complete text to ensure operational compliance with customs provisions.

Notification under Customs Act provides regulatory guidance to importers and clearing agents and directs public access to text.
Notification under the Customs Act announces Notification No. 28/2017-Customs issued under Section 28 and Section 25(1), providing regulatory guidance affecting importers and clearing agents; the full text is made publicly available on the central board website for use in compliance and operational implementation.

Customs notification under Customs Act updates import compliance; guidance issued for importers, clearing agents and trading public.
Notification No. 26/2017 Customs dated 29 June 2017, issued under provisions referenced as Section 26/2017 and sub section (1) of Section 25 of the Customs Act, 1962, is circulated as an authoritative regulatory instrument and published for the guidance of importers, clearing agents and the trading public on the central customs website.

Customs notification updates procedural guidance for importers and clearing agents; consult the official departmental circular online immediately.
Notification under Section 25/2017 of the Customs Act, issued as Notification No. 25/2017 Customs dated 28.06.2017, sets out procedural and compliance guidance stemming from the Taxation Laws (Amendment) Act, 2017 and is circulated for the guidance of importers, clearing agents and the trading public; the text is available on the Department of Revenue's official website.

Project import amendment notice under customs law: notification published; importers and agents advised to consult official guidance online.
Notification announces the Project Import amendment (Notification No.24/2017 Customs) and directs importers, clearing agents and the trading public to consult the published notification on the official customs website for the updated procedural and regulatory guidance governing project imports.

Customs notification under Section 23 updates classification of hot rolled and cold rolled steel coils, circulated to import stakeholders.
Notification under Section 23 of the Customs Act, 1962 (Notification No. 23/2017 Customs) amends prior measures relating to the customs treatment of hot rolled and cold rolled coils. The notification has been circulated for the guidance of importers, clearing agents and the trading public and is available on the central customs website to ensure uniform application and compliance.