Custodian appointment for high value cargo imposes statutory custody, storage and duty liability obligations under customs regulations.
M/s Bharat Diamond Bourse is appointed as the Custom Cargo Service Provider for specified high value import and export consignments at ACC Sahar under Section 45(1), Section 141(2) of the Customs Act, 1962 and Regulation 10 of HCCAR 2009; the custodian must comply with the Customs Act and HCCAR 2009, store goods in the designated strong room (50.62 sq. metres) at the Export Shed, and is liable to pay customs duty on pilfered or unaccounted imported goods under Section 45(3).

Confidentiality obligations require insolvency professionals to restrict information sharing unless consent or legal requirement permits.
Insolvency professionals must keep all information related to insolvency processes confidential and not disclose or provide access to unauthorized persons. Resolution applicants may be given access to relevant information only if they undertake to comply with confidentiality and insider trading laws, to protect any intellectual property of the corporate debtor, and not to share the information with third parties unless those conditions are met.

Transitional tax credit restrictions prevent utilisation of disputed or blocked legacy credits and require recovery for improper use.
Transitional Value Added Tax and Entry Tax credit is unavailable for utilisation where the latest operative adjudication or appellate order under the earlier regime had held that credit inadmissible. Such disputed credit, even if reflected in the electronic credit ledger, remains unavailable while the adverse order operates, and its utilisation attracts recovery, interest and penalty. Blocked credit ineligible under input tax credit restrictions cannot be transitioned or utilised; improper transition similarly attracts recovery, interest and penalty. An undertaking is required for disputed or blocked credit exceeding the prescribed threshold.

Non-transition of CENVAT credit prohibits use of inadmissible or blocked transitional credits and mandates recovery with interest and penalty.
Registered persons must not utilize in the electronic credit ledger any CENVAT credit adjudicated as inadmissible ("disputed credit") or amounts ineligible under the Act ("blocked credit"); unauthorized utilization will be recovered with interest and penalty. If such transitional credit exceeds the prescribed threshold, taxpayers must furnish an undertaking to the jurisdictional Central Government officer that the credit has not been and will not be utilized.

Paperless processing under SWIFT mandated for specified appraising groups; importers must upload digitally signed supporting documents for bills of entry.
Paperless processing under SWIFT requires importers and customs brokers to upload digitally signed supporting documents for bills of entry via e SANCHIT; this is mandatory for bills of entry in specified Appraising Groups while remaining voluntary for others, stakeholders must report implementation feedback to designated EDI and Appraising Main officials and treat the directive as a standing order for officers and staff.

Discontinuation of EP copy requirement: hard copy not required for EDI shipments; self certified exporter copy optional.
No hard copy of Shipping Bill(s) shall be required to be filed for export obligation discharge for shipments from Electronic Data Interchange (EDI) ports when applying under ANF 4F or ANF 4G; applicants have the option to submit a self certified Exporter Copy of the Shipping Bill in original.

IGST refund validation: exporters must ensure matching GST returns and shipping bills to obtain refunds.
Refunds of IGST on exports require that the shipping bill, the export general manifest (EGM) and a valid GST return be filed; the shipping bill is deemed an application under Rule 96. Customs' IGST refund module automatically matches GSTN return data with shipping bill data in ICES at invoice level; successful matches (SB000) permit inclusion in the refund scroll. Mismatches yield codes SB001-SB006 (invalid SB details, EGM not filed, GSTIN mismatch, duplicate record, invalid invoice number, gateway EGM unavailable) and must be remedied by amending GSTR 1 via Form 9A, having carriers file/correct EGMs, contacting GSTN helpdesk, or validating PFMS bank details.

IGST refund validation determines export refund eligibility through GSTN Customs invoice level data matching and prescribed remedies.
The shipping bill filed with a valid EGM and prescribed GST return is deemed to be the application for IGST refund; Customs' IGST refund module automatically matches GSTN transmitted invoice level return data with shipping bill data in ICES/ICEGATE and processes refunds when validation succeeds. Failures arise from transmission or invoice/shipping bill mismatches and eligibility conditions; common error codes (SB000-SB006) identify issues and prescribe corrections, chiefly amendments in GSTR 1 via Form 9A or obtaining EGM filing from carriers, with bank/PFMS validation and IEC status also affecting disbursement.

IGST refund officer-interface allows verification of invoice mismatches enabling corrected export refunds for qualifying shipping bills.
An officer-interface on the Customs EDI system permits Customs officers to verify and reconcile invoice data received from GSTN with shipping bill records for export IGST refunds where records are flagged for invoice mismatch. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers may amend IGST details for short shipments or calculation errors, approve or reject refunds in the EDI, disable invoiced records to prevent duplicate claims, and ensure refunds are disbursed electronically via PFMS. The facility applies only to specified error-coded shipping bills filed up to 31 December 2017.

GST taxpayer distribution under single-interface rules assigns Assam registrations between central and state tax administrations.
Taxpayer distribution under GST in Assam was finalised to implement a single-interface arrangement between the Central GST and State GST administrations in line with GST Council guidelines. The order assigned registered taxpayers in the State of Assam with turnover above 1.5 crores between the Central Tax Office and the State Tax Office, with the lists of taxpayers separately placed in annexures. The distribution covered 8,587 taxpayers in this phase, divided between the two administrations.

Re-organisation of Large Taxpayer Unit assigns taxpayers to LTU for GST while legacy tax jurisdiction remains with prior administrative charges.
The LTU has been reorganised to assign the listed taxpayers to LTU jurisdiction for GST; taxpayers will be told their LTU officer. Jurisdiction over legacy Acts (WBVAT, WBST, CST, Entry Tax, WBTIDF) remains with existing administrative charges-officers who previously oversaw a taxpayer will continue to exercise authority for matters under those Acts. LTU officers will retain jurisdiction for legacy matters as to taxpayers who were under LTU control immediately before the re-organisation, irrespective of subsequent GST reassignments.

Minimum public shareholding: open market sales and qualified institutions placement now permitted to aid compliance.
The Circular permits additional methods to meet minimum public shareholding requirements by authorising open market sale by promoters of up to two percent of paid-up equity subject to trading volume limits, required pre-sale disclosure to stock exchanges, promoter undertakings not to repurchase on sale dates, and compliance with insider trading and takeover rules; and by authorising allotment through Qualified Institutions Placement under existing ICDR rules.

e SANCHIT pilot: digitally signed supporting documents uploaded on ICEGATE with IRN linkage to Bills of Entry.
The e SANCHIT pilot at Air Cargo Complex, Kolkata allows authorized persons to digitally sign and upload supporting documents on ICEGATE from 15.03.2018, obtain IRN/DRN identifiers, and link IRNs to Bills of Entry; Customs will assess and perform Post Clearance Compliance Verification using electronic documents while specified originals must still be presented at goods registration and retained for production to Customs or PGAs.

Forwarding of samples for testing to outside laboratories: field formations may forward specified samples to designated labs.
Customs field formations may directly forward samples of specified goods that Revenue Laboratories cannot test to identified external or empanelled laboratories. Field formations must follow the sampling technique prescribed by the receiving laboratory and confirm sampling requirements beforehand. For live consignments, samples must be sent promptly and laboratories requested to upload test reports for online access. If laboratory turnaround exceeds three days, the importer must be offered the warehouse option. Testing charges are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw samples.

Tax assessment order review requires quarterly reporting of good and poor orders with appellate decisions for internal guidance.
Quarterly reporting of tax assessment orders is required for internal review of assessment quality. Each Additional Commissioner Grade-2 (Appeals) must furnish copies of the three worst assessment orders in which revenue loss or disregard of material legal points is involved, together with the corresponding appellate orders, and also copies of three good assessment orders with their appellate orders, so that these cases may be used to sensitize other assessing officers. The reports must be sent to the headquarters at the end of every financial quarter, with reasons, by the 15th day of the following month.

Merchandise Exports from India Scheme: exporters submit shipping bill details when 'Reward' column was incorrectly marked, by deadline.
Requests submission of shipping bill particulars in Excel for cases where exporters inadvertently selected "N" in the "Reward" column on EDI shipping bills despite an affirmative written declaration, limited to shipping bills within the specified Let Export date window and excluding those later amended by customs, to assess eligibility for Merchandise Exports from India Scheme benefits.

Supply by an artist clarified under GST: central circular on artist and gallery sales to be applied and circulated.
Clarification concerns the treatment of supply by an artist, including sales of goods by artists through galleries, under the GST framework, and refers to Circular No. 22/22/2017-GST; the Commissioner directs circulation of that Circular to trade bodies, chambers, RAC members and other concerned persons within the Jabalpur CGST jurisdiction for information and compliance.

Advance ruling applications may be filed manually under prescribed form and manner; stakeholders must be informed.
Manual filing is authorized for applications for an advance ruling and for appeals to the Appellate Authority for Advance Ruling, following the central circular that prescribes the form and manner of such applications. The Commissioner directs dissemination of the circular to trade, industry associations, chambers of commerce, RAC members, and other concerned persons within the jurisdiction to ensure awareness and compliance.

Paperless processing under SWIFT: mandatory for Appraising Groups 1 and 4; supporting documents must be uploaded on ICEGATE.
Implementation of Paperless Processing under SWIFT requires supporting documents for each Bill of Entry to be uploaded on ICEGATE per the referenced procedures. Pilot operations have been converted to a mandatory regime for Appraising Group 1 and Appraising Group 4 from 01.03.2018. For Appraising Groups 2, 3, 5 and 6, uploading is optional though importers and Custom House Agents are encouraged to use the e-SANCHIT application. Implementation difficulties are to be reported to the Additional Commissioner (Technical), ICD, Tughla-kabad (Import).

DTA clearance of unclaimed abandoned goods must follow Section 48 and Customs Manual procedures in FTWZs.
DTA clearance of unclaimed abandoned goods held in FTWZs must proceed under Section 48 of the Customs Act, 1962, and officials must adopt the procedures set out in the Customs Manual; Development Commissioners of SEZs are directed to follow Section 48 strictly and implement the Customs Manual steps for DTA clearance.