Sampling for drawback: risk-based selection and senior-officer approval required, with monitoring to ensure timely case closure.
Sampling for grant of drawback is limited to risk-based selections under the Risk Management System or cases with specific intelligence; an officer not below Assistant or Deputy Commissioner must decide sampling on merits. Drawn samples require testing and drawback payment depends on finalization after test reports. Senior-level monitoring is required to ensure sampling only when necessary and timely case closure, with an operational expectation of closure within thirty days from date of let export.

Customs area designation expanded to include additional ICD land, permitting handling of import and export cargo operations.
Declaration expands the Inland Container Depot by 8619 sq. m. as a Customs Area to include 2414 sq. m. of closed constructed area adjacent to the existing closed bonded warehouse and 6205 sq. m. of adjoining open area, described by bounding plots and roads; the cumulative Customs Area becomes 34008.09 sq. m. The Commissioner of Customs, exercising statutory powers under the Customs Act, notifies the addition as effective from the stated date to bring the newly described premises within customs control for import and export cargo handling.

Drawback sampling procedures: senior customs officers to decide necessity of samples and monitor timely closure.
Rescission of prior monetary-limit circulars is announced and drawback sampling will follow Risk Management System selection; where consignments are selected for assessment or examination, a Customs officer not below the rank of Assistant or Deputy Commissioner will decide on sampling based on merits, with samples limited to necessary cases including specific intelligence or suspected misuse, and senior-level monitoring required to ensure timely finalisation of drawback claims after test reports.

Forwarding of samples for testing permits direct submission to specified outside laboratories subject to laboratory sampling protocols and fee liability.
Field formations may directly forward samples of listed items to specified external or empanelled accredited laboratories when Revenue Laboratories lack capacity, provided they follow the sampling technique required by the receiving laboratory and confirm sampling needs beforehand; hazardous or live consignments require prompt forwarding, and food import sampling procedures already prescribed continue to apply.

Drawing of samples for drawback now guided by risk criteria; senior officers decide sampling and ensure timely case closure.
Drawing of samples for the purpose of grant of drawback will follow risk-based selection under the Risk Management System and no longer rely on fixed monetary limits. Where consignments are selected for assessment or examination, an officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits. Senior monitoring is required to ensure samples are taken only when necessary and cases are closed promptly; samples may be taken on specific intelligence or suspicion of misuse or fraud.

Customs Area amendment expands Moreh ICP perimeter to include an enclosed passenger and cargo terminal area.
Amendment under Section 8(b) of the Customs Act adds a delineated enclosed portion of the Integrated Check Post Moreh, comprising passenger and cargo terminal facilities, to the Customs Area limits for the Moreh Land Customs Station and sets its boundaries relative to Moreh town, the national highway to Myanmar, and Phase II development areas of the ICP.

Customs Area designation expanded to include an enclosed ICP Moreh parcel with passenger and cargo terminals under amended facility records.
The Customs Area designation for Moreh Land Customs Station is amended to add a walled parcel within ICP Moreh comprising passenger and cargo terminals; the parcel is delineated by boundaries: north by Moreh Town, south by the highway to Myanmar via Friendship Bridge, east by ICP Phase II development facing the international boundary, and west by Phase II development (Bandhana Deori), and the Commissionerate Facility entry is updated to reflect this addition.

Limited scrutiny scope: Assessors must not expand issues without recorded reasons and prior approval, and must maintain order-sheets.
Limited scrutiny assessments must be confined to the issues for which selection occurred; Assessing Officers must not expand inquiries without recording reasons and obtaining prior approval before conversion to complete scrutiny. Officers are required to maintain comprehensive, dated order-sheet entries and note sheets for each hearing, posting, adjournment, or non-attendance. Failure to comply with these procedural requirements, including perfunctory order-sheet maintenance or unauthorized expansion of scope, can prompt inspection and disciplinary action.

Record retention obligations require brokers to preserve client order evidence and permit alternative proof when records are unavailable.
Brokers must retain evidence of client order placement, including telephone recordings for phone instructions, and preserve those records for the minimum arbitration period and until dispute resolution where disputes arise. SEBI may require specific records to be kept longer. The burden of proof to produce records for disputed trades lies with the broker, but in exceptional cases where records cannot be produced the broker may justify non-production and alternative evidence such as post-trade confirmations or receipts/payments may be considered. Stock exchanges must notify brokers, amend governance rules, publish the circular, and report implementation to SEBI.

Electronic sealing for containers: exporters authorized for self sealing and factory stuffing under notified procedural circulars.
Implementation of Electronic Sealing permits exporters with AEO, self sealing authorisation, or factory stuffing permission to perform factory stuffing and apply electronic seals to export containers at their premises in accordance with the Board's circulars; a specified list of exporters is identified as entitled to exercise these procedures, and other provisions of the earlier Public Notice continue to apply.

Manual disbursal of budgetary support to units in specified states via validated vendor IDs and PFMS budget mapping.
After registration the Assistant/Deputy Commissioner (as Programme Division) must validate the applicant's bank account and create a Unique Vendor Id within three days; DDO keeps the second copy. DIPP issues budget authorisations via PFMS/IGAA mapped to specific DDOs and PAOs based on consolidated requirements; PAOs pass bills on a First-In-First-Out basis subject to authorised budget. Sanction orders in duplicate are issued to PAOs, endorsed to DDOs, prepared on PFMS by the Programme Division, and bills with certified bank details and ink-signed sanction orders are paid by PAOs.

Assignment of taxpayer base clarifies administrating authority under GST and preserves legacy central excise and service tax jurisdiction.
Assignment of taxpayer base between the Central Government and Government of Karnataka allocates registered taxpayers to either Central or State administrating authorities for GST; taxpayers may verify their administrating authority online. Legacy central excise and service tax issues will continue to be managed by the originally notified Central Excise and Service Tax Commissionerates, with successor GST Central Tax officers handling legacy matters even where a taxpayer has been assigned to a State administrating authority.

Enhanced supervision reporting: brokers must submit month-end ISIN-wise balances and pledging details, exchanges to notify clients.
Stock brokers must report end-of-day securities balances ISIN-wise and consolidated, plus ISIN-wise pledged securities and funds raised, as of the last trading day of the month, submitting those data within seven calendar days. Exchanges must forward full ISIN-wise data to clients by email and consolidated data by SMS to mobile numbers uploaded by brokers; exchanges must notify brokers, publish the circular, and amend bye-laws for uniform implementation. The provisions apply one month from the circular's date and are issued under SEBI's regulatory enforcement powers to protect investors.

Sampling for drawback of export consignments: officers must decide need for samples and ensure timely case closure after tests.
Prior circulars prescribing monetary thresholds for sampling in drawback cases are rescinded; export consignments will be subject to selection under the Risk Management System and, when selected for assessment, an officer not below the rank of Assistant or Deputy Commissioner will determine on merits whether to draw samples. Senior-level monitoring will ensure samples are drawn only when necessary and cases are finalised promptly, with closure within thirty days from the date of let export.

Electronic sealing for containers becomes mandatory for specified exporters and for full container loads where infrastructure exists.
CBEC Circular No.44/2017 extends timelines and prescribes that RFID electronic sealing may be voluntarily adopted where readers exist, and becomes mandatory for exporters permitted self-sealing under earlier regimes, for Authorized Economic Operators, and for exporters availing supervised stuffing at specified ports/ICDs; e-sealing for full container loads is mandated at ports/ICDs from the later effective date, while supervised stuffing continues under GST commissionerates.

Recovery certificate reconciliation through coded Excel reporting standardizes module data, rectifies discrepancies, and requires full record-based verification.
Recovery certificates of Rs. 50 lakh and above are to be reconciled with the Vyas Central Module by preparing division-wise and officer-wise Excel sheets from the module-generated list and reporting the present status of each certificate to headquarters by the stipulated date. The instruction requires that all corrections, updates, and reason entries be made only in the designated Excel columns using prescribed codes and annexures, with zero or nil entered as "00" and the remaining or corrected amount recorded in full rupees in the final amount column.

Mandatory GeM registration required for vendors and service providers to participate in government procurement through the e marketplace.
Suppliers, vendors and service providers must register on the Government e Marketplace (GeM) portal to enable participation in government procurement, following authorization in the General Financial Rules that makes procurement through GeM mandatory; vendors should register on the GeM website to supply goods and services to the Commissionerate and report any difficulties.

Empanelment of Chartered Engineers invited for valuation of second hand machinery under CBEC guidelines; applications due by specified deadline.
Application invited for empanelment of Chartered Engineers and approved valuers to value and examine second hand machinery imported into the Kutchch Commissionerate under CBEC Circular No. 4/2008 Custom. Applicants must submit certificates from government approved or authorized institutes of Chartered Engineers or institutions of valuers as proof of qualification, and applications must reach the Commissioner of Customs, New Custom House, Kandla by the publicised deadline.

Custodian approval and mandatory complete screening of imports and export verification enable controlled custody and shipment endorsement under customs procedures.
Approval is granted to M/S Andhra Pradesh Trade Promotion Corporation Ltd as Custodian of premises at the International Air Cargo Complex, Visakhapatnam. For imports, the Inspector of Customs must verify package numbers with the IGM and may permit custodian custody until clearance, and all import consignments must undergo complete screening through the ACC scanning facility before release. For exports, goods stored on the basis of Checklist/Shipping Bill must be presented for Customs examination; after Let Export Order, shipment is allowed only after screening and physical verification of marks and numbers, movement to tarmac is permitted, and the airline representative may endorse the Shipping Bill prior to final Inspector endorsement.

Manual refund processing for zero-rated supplies: filing, provisional and final sanction procedures with ledger debit and re-credit steps.
Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B.