Service tax registration: require only ST-1 information and grant promptly; verification may follow ex post.
Grant of service tax registration must be based only on the information prescribed in the ST-1 form; no additional documents may be demanded. Any verification of the applicant's bona fides should be performed on an ex-post-facto basis without delaying issuance, and officers causing delays should face appropriate action.

Amendment to foreign trade policy adds Inspectorate International Ltd to Appendix, officially updating its address and contact details.
Under Paragraph 2.4 of the Foreign Trade Policy, 2004-09 the Director General of Foreign Trade amends Appendix 5 (Handbook of Procedure, Vol. I) by replacing Sl. 10 to list Inspectorate International Ltd, Witham, Essex, England, and supplying its telephone, fax and email contact details; issued as a public notice in the public interest.

Addition to Appendix-4C updates Kerala Chamber contact listing under Foreign Trade Policy powers, notifying new address and contacts.
An administrative Public Notice under Paragraph 2.4 of the Foreign Trade Policy adds a Kerala Chamber of Commerce entry to Appendix 4C of the Handbook of Procedure, specifying the Chamber's name, Thiruvananthapuram address and telephone, fax and email contact details as an update to the state trade directory.

Interest on excess imports accrues from clearance date of last unutilised import unless specific import-export correlation is shown.
Interest on duty for excess imports accrues only once an excess import occurs; where imports occurred on multiple dates, the date for calculating interest is the date of clearance of the last unutilised imports constituting the excess, unless a specific correlation between particular imports and exports is demonstrated.

Amendment to Foreign Trade Procedure adds FIEO to Appendix and deletes Delhi entry in trade handbook.
The Director General of Foreign Trade, exercising powers under the Foreign Trade Policy, amends the Handbook of Procedures (Vol. I) by adding the Federation of Indian Export Organisations and its branches to the All India Organisations list in Appendix 4 C with specified contact details, and by deleting the existing Delhi entry numbered four in Appendix 4 C, effected through a public notice issued in the public interest.

High Tech Products Export Promotion Scheme notifies product list, removes prior entries, and signals forthcoming application form.
The Handbook of Procedures amendments notify a new appendix listing products eligible under the High Tech Products Export Promotion Scheme, specifying electronic product categories with HTP EPS product codes and HS codes and indicating their admissibility from the export commencement date; they also delete a prior entry and table in the earlier appendix and state that the application form for scheme benefits will be notified shortly.

RCMC issuance policy: exporters must obtain certificate from product council; status holders or uncategorised products may use national federation.
An exporter must declare the main line of business and obtain the Registration-cum-Membership Certificate from the Export Promotion Council or Commodity Board concerned with that product; a recognised status holder may instead opt to obtain the RCMC from the national export federation; and if a product is not covered by any council or board, the RCMC for that product must be obtained from the national export federation, pursuant to Handbook of Procedures Para 2.67.

Counsel fee revision updates appointment, qualification, payment and reimbursement rules for government standing counsels.
Revised fees and engagement terms set out category-specific rates, retainerships, allowances, reimbursement rules, documentation and staged payment procedures for Senior Standing Counsel, Standing Counsel and Junior Standing Counsel; define fee entitlement conditions including effective appearance, treatment of uncontested and connected cases, deductions for late submission, and payment apportionment on change of counsel; and prescribe qualification criteria, appointment, three-year terms, renewal by performance review, allocation of cases, reporting proformas and conflict-of-interest restrictions on private practice.

Retention of seized materials: require physical handover at transfers and personal liability for any loss be fixed.
Where approval is sought under section 132(8) for retention of seized or impounded books of account and documents, the Competent Authority must ensure physical handover of such materials by the officer in charge at the time of transfer, mark a copy of the handover note to the Competent Authority, and fix personal responsibility and report to the Board if seized materials are lost or untraceable.

Status certificate validity and a limited grace period preserve recognition while applications for renewal are pending.
The amendment to para 3.2.2 provides that Status Certificates are valid from the first April of the relevant year and that certificates remaining valid beyond the policy cutoff remain in force if later policy provisions recognize the status. It further grants a six-month grace period to applicants who applied for recognition before expiry, during which they continue to be treated as recognized status holders until the grace period end unless their applications are finally rejected or recognition is granted.

Late-application entitlement cuts apply with graded reductions and require fee submission before revised grants.
Amended Para 9.3 of the Handbook of Procedures directs that late applications may be processed subject to specified 2% or 5% late cuts; time-barred or pending applications filed more than six months but within twelve months after the last submission date attract a 5% late cut, while pending cases filed within six months that had previously been assessed with a 10% cut should be issued entitlement with a 2% cut. Enhancement requests for entitlements issued after the cut-off will be considered with the applicable late cut only after prescribed fees for revised entitlement are submitted.

Corrigendum correcting circular reference requires updating the cited circular number and informing trade and field formations.
Corrigendum corrects a typographical error in the earlier circular's Table: the entry against Sl. No. 15 should read F. No. B.43/1/97-TRU dated 06.06.1997 instead of the incorrect F. No. B.43/7/97-TRU; trade and field formations are to be informed and a Hindi version will follow.

CENVAT credit on imports permitted via normal Bill of Entry; authorised couriers may file entries and use single registration.
Where a consignee intends to take CENVAT credit on imported goods, the consignee must file a normal Bill of Entry under the Bill of Entry (Forms) Regulations, 1976 for claiming credit under the CENVAT Credit Rules, 2004; customs will not issue separate certificates. Authorised Couriers may file regular Bills of Entry or Shipping Bills with the consignee's or consignor's authorisation. Single registration for authorised couriers permits operation at all customs stations subject to intimation in the prescribed form and furnishing bond and security for each station; no separate registration is required.

Equal penalty mandatory when mens rea and extended limitation ingredients are established, permitting reduction only where law expressly allows.
When the factual elements warranting invocation of the extended limitation period are established, those same findings necessitate imposition of an equal penalty; the statutory wording does not allow a reduced penalty except where a specific proviso provides, and the penalty operates as a deterrent standard rather than a mere maximum ceiling subject to adjudicatory discretion.

Appointment of Special Adjudicator: show cause notices reassigned for centralized adjudication under customs administrative authority.
The Board assigns the Show Cause Notices listed in the annexed Table to the Commissioner of Central Excise (Adjudication), Chennai for adjudication, identifying each affected person by name and file number and notifying relevant Commissioners and departmental contacts to take necessary action.

CST reimbursement timing changed: claims must be filed within the prescribed post quarter period; late and supplementary rules apply.
CST reimbursement is payable quarterly and claims must be filed within six months from the completion of the quarter in which the claim arose; for purchases paid in installments, the claim may be filed in the quarter when full payment against the invoice/bill is effected. Late applications are governed by paragraph 9.3 of the Handbook of Procedure, Vol. I. Supplementary claims will be considered under paragraph 9.4 of the Handbook of Procedure, Vol. I.

Proof of landing for Focus Market Scheme includes import bill of entry, delivery order, arrival notice or carrier tracking report.
Amendment to ANF 3D documentary requirements under the Focus Market Scheme permits four forms of proof of landing: a self attested import bill of entry filed by the importer in the destination market, a delivery order from port authorities, an arrival notice from the goods carrier, or a tracking report from the goods carrier, as acceptable evidence of arrival of export cargo.

Border enforcement of intellectual property rights: Customs may suspend release of suspected infringing imports subject to registration and bonds.
Customs may suspend release of suspected infringing imports after right holders register under the IPR (Imported Goods) Enforcement Rules, 2007. Registration requires execution of a General Bond and indemnity; following interdiction a consignment-specific bond with surety and security must be furnished within prescribed days or the goods are released. Right holders bear sampling, testing, demurrage, destruction and related costs; false information or non-compliance can lead to cancellation of registration.

Service tax compliance: registration, mandatory e payment, invoicing, returns and CENVAT credit usage clarified for taxpayers.
Consolidates procedural requirements for service tax administration: mandatory registration and separate registration for input service distributors; monthly/quarterly payment schedules with mandatory e payment for taxpayers exceeding the prescribed payment threshold; invoicing and consignment note particulars to enable CENVAT credit; half yearly ST 3 returns with e filing and provisions for revised returns; self and provisional assessment mechanisms; CENVAT credit rules clarifying non availability of credit to consignor/consignee for GTA services beyond place of removal and admissibility criteria for input services; audit, interest, penalty, adjudication, revision and appeal frameworks are specified.

Service tax classification and valuation clarified: codified departmental positions on taxable services, exemptions, exports and CENVAT consequences.
Circular consolidates and codifies departmental positions on service tax technical issues, superseding prior clarifications except specified statutory orders. It prescribes a coding system for issue identification and states departmental views do not override law. The circular clarifies scope and classification (examples include courier, consulting engineer, manpower recruitment, mandap keeper, and business exhibition services), valuation principles (exclusion of non consideration amounts, treatment of spare parts), export/import of service rules (composite international journey valuation), CENVAT credit limitations, composition scheme constraints, exemption treatment for statutory functions, and taxability of sub contractors and certain financial and port services.