Refund procedure for electronically paid application fees requires EFT bank verification and DDO/RP&AO processing for cheque issuance.
Paragraph 6, Sub para 3 of Appendix 21 C revises the refund procedure for application fees paid by Electronic Fund Transfer: the Regional Licensing Authority's Drawing & Disbursing Officer must verify receipt against a certificate from the designated EFT bank evidencing remittance to the Central Bank of India, with quoted cheque/draft details and supported by MIS 1 (attested), MIS 3 and MIS 4 generated by the RLAs, then forward the refund application to the Regional Pay & Accounts Officer for issuance of the refund cheque which the RLA delivers to the applicant.

Demand draft accuracy: incorrect payment details will lead to immediate return of online applications; include supplier IEC for invalidation.
Applicants must submit online applications with accurate Demand Draft particulars and correct payment-mode selection; deficient applications with incorrect DD number, date, amount or wrong payment-mode will be returned at first instance because such errors prevent proper reflection in the payment-monitoring system. Exporters must write their name, IEC number and file number on the reverse of the Demand Draft. Requests for invalidation letters must include the IEC number and full details of intermediate suppliers, as the new software mandates this information.

Disposal of unclaimed cargo: custodians obtain reserve valuations from approved valuers; customs approve reserve and bids.
For goods lying less than one year, custodians must obtain a reserve price fixed by a panel of government-approved valuers appointed by the custodian; Customs shall not engage in valuation but will approve both the reserve price and bids. If such goods remain unsold and become landed-more-than-one-year, custodians may sell them following the independent procedure for that category without reference to Customs, adjusting the count of prior auctions/tenders against the prescribed number of four.

Simplified registration for duty-free imports allows single-port registration to be accepted at all ports for clearance.
Simplified registration for EOU/EHTP/STP units permits a single port registration for duty free import clearance: units apply to the Assistant/Deputy Commissioner with prescribed documents (LOP, Private Bonded Warehousing License, bank attested signatures, photographs, IEC copy, green card); Customs must grant registration within five working days and may verify particulars without delaying issuance; registration at one port suffices for clearance at all ports subject to authenticity verification by the concerned Custom House.

Amendment to export benefit list updates eligible fixed vegetable oils and sal oil cake under Vishesh Krishi Upaj Yojana.
Amendment to Appendix 37A of the Handbook of Procedures (Vol. I) corrects product descriptions for the Vishesh Krishi Upaj Yojana eligibility list, specifying neutralised and bleached variants of certain fixed vegetable oils and expressly listing oil cake and oil cake meal of sal fat/oil as qualifying items.

Vishesh Krishi Upaj Yojana duty credits can be used for customs duty on freely importable inputs and goods, capital goods excluded.
Duty credits under the Vishesh Krishi Upaj Yojana may be used to pay customs duty on imports of inputs and goods that are freely importable under ITC (HS), including items in Chapters 1-24 subject to the notified negative list; import of capital goods is excluded until a separate eligible list is notified.

Deadline extension for Target Plus Scheme: final clarification setting a later last date for benefit claim submissions.
The Directorate General of Foreign Trade has extended the last date for filing applications to claim benefits under the Target Plus Scheme from 31 December 2005 to 31 March 2006, citing delays in obtaining bank documents and supplier information; this is declared the last and final extension and no further requests will be entertained.

Filing deadline extension for DFCE applications under Status Holder Scheme permitted until 31 March 2006 as the final extension.
The filing deadline for claiming benefits under the Duty Free Credit Entitlement (DFCE) component of the Status Holder Scheme is extended from 31 December 2005 to 31 March 2006 due to delays in obtaining bank documents and supplier information. The circular specifies this is the last and final extension and that no further requests for extension will be entertained, and it is issued with the approval of the competent authority.

Correction to Trade Handbook: insertion of Hodaideh, Yemen in Annexure II to Appendix V affecting location list.
Under authority of Paragraph 2.4 of the Foreign Trade Policy, 2004-09, the Director General of Foreign Trade directs a correction to Annexure II to Appendix V of the Handbook of Procedures (Vol. I), inserting after entry (i) an additional entry (ii) reading "Hodaideh, Yemen".

Quarterly tax deposit requirement: dealers with six monthly or yearly periods must remit each quarter's tax within 28 days.
Dealers with tax periods of six months or one year under Rule 26 must deposit the tax due for each quarter within 28 days of the quarter's conclusion, pursuant to the authority conferred by sub section (4) of section 3 of the Delhi Value Added Tax Act, 2004.

Reimbursement of excise duty on fuels procured from domestic oil depots allowed where recipient does not claim CENVAT credit.
Excise duty paid on fuels procured from domestic oil depots by EOU/EHTP/STP/BTP units will be reimbursable as terminal excise duty in addition to DGFT notified drawback rates, provided the recipient does not avail CENVAT credit or rebate; fuels taken directly from refineries continue to be exempt under CT3. Treatment of supplies to SEZs is under separate consideration.

Duty Free Entitlement eligibility for DTA supplies to SEZ units contingent on policy conditions and free foreign exchange realization.
Admissibility of benefits under the Duty Free Entitlement Certificate and the Target Plus Scheme is affirmed for supplies from Domestic Tariff Area units to SEZ units, subject to the eligibility conditions in paragraph 7.1(b) of the Foreign Trade Policy and provided payments are realized in free foreign exchange.

Tariff Rate Quota application deadline extended for the fiscal year; last submission date specified for TRQ imports.
The DGFT amends Para 2.61 of the Handbook of Procedures to add a line extending the last date for submission of application forms and required documents under the Tariff Rate Quota for the financial year 2005-06 to 12 December 2005, exercising powers under the Foreign Trade Policy, 2004-2009.

Customer identification and AML compliance for authorized money changers, including MLRO appointment and suspicious-transaction reporting obligations.
Authorized money changers must adopt board-approved anti-money laundering policies implementing Know Your Customer procedures, suspicious-transaction recognition and reporting, appointment of a Money Laundering Reporting Officer with reporting obligations to the Financial Intelligence Unit, staff training, transaction audit, and preservation of specified records for a minimum period; these measures apply to AMCs and their franchisees and non-compliance attracts penalties under the foreign exchange statute.

Line of Credit enables exporters to finance eligible project and supply contracts under specified export finance timelines.
Exim Bank's US dollar line of credit to the Government of Ghana finances exports in agriculture, rural electrification, transportation and communication eligible under the Foreign Trade Policy. The facility specifies terminal dates for opening Letters of Credit and disbursement timelines for project and supply contracts, requires shipment declaration on GR/SDF forms, disallows agency commission under the LOC (while permitting exporters to use own funds or EEFC balances for commission subject to realisation and compliance), and is issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Import of air conditioners without ODS allowed freely under EPCG and normal imports, HCFC 22 policy under review.
Air conditioners that do not contain ODS substances are permitted to be imported freely under both the EPCG Scheme and normal imports; policy on air conditioners containing HCFC 22 is under review. The circular clarifies that Customs should allow clearance of non ODS units and addresses representations of denial of import clearance.

Correct TR-6 assessee code format required; banks will verify challans to ensure accurate excise and service tax payments.
Use of the prescribed TR-6 Challan format is mandated for payment of Central Excise duty and Service Tax, and assessees must enter their correct 15-digit assessee code on the Challan; authorized banks will be provided a complete list of assessee codes to verify entries when accepting TR-6 Challans.

Disposal of unclaimed cargo: custodians may auction goods after valuation, customs scrutiny, and duty assessment.
Procedure for disposal under Section 48 applies to goods landed at least one year earlier; custodians must submit detailed lists, issue 15 day notices to consignees and display notices. Customs has 15 days to mark consignments for retention or dispute; otherwise the custodian may sell. Custodians fix reserve prices via Government approved valuers; customs samples 10% of consignments for inventory. Disposal is by public auction/e auction/tender (publicized), with up to four auctions and the last auction selling to the highest bidder. Bidding is on a cum duty basis, duty is back calculated, consolidated Bills of Entry are filed buyer wise, and proceeds are shared under Section 150.

Handbook amendment: addition of Hodaideh Kuwait to Annexure II, Appendix V under Foreign Trade Policy.
The Handbook of Procedures (Vol. I) is amended to add Hodaideh, Kuwait to Annexure II to Appendix V under paragraph 2.4 of the Foreign Trade Policy, 2004-09, by Public Notice No. 71/2005.

Entitlement calculation for rough marble imports requires turnover under chapter classification and revised CA certificates; eligibility requires prior establishment.
Clarifies that entitlement for import of rough marble blocks/slabs is to be calculated solely from turnover of marble imports under the relevant import classification; importers may include complete turnover for the preceding year and must file revised Chartered Accountant certificates evidencing that turnover. Also clarifies that manufacturing/processing units must have been established when marble was under the SIL list or earlier, and applicants must produce documentary proof of establishment for eligibility.