Change of port of call: agents must file a new IGM at the actual port before arrival and notify the original port.
Agents must file a second Import General Manifest (IGM) at the actual second port of call via the EDI service centre before vessel arrival and notify the first port of cancellation or amendment of the original IGM. A copy of the IGM filed for the second port must be forwarded to the first port to account for undischarged cargo. Cancellation/amendment of the original IGM causes prior Bills of Entry against that IGM to be cancelled, requiring fresh Bills of Entry at the actual port of discharge; transshipment procedures apply if consignee insists on delivery at the originally declared port.

Brand rate fixation delegated to central excise commissionerates for duty drawback, with procedural guidance and limited ministry revocation.
Authority to fix brand and special brand rates for duty drawback is delegated to jurisdictional Central Excise Commissionerates. Field formations must include All Industry Rates for inputs like finished and lining leather and for certain accessories in brand rate calculations where duty-paying evidence is absent, while imported or duty-paid inputs require bills of entry or excise invoices. A fixed allocation practice for bus body cost as the Central Excise component is to continue. Post-audit permits amendment of rate letters and the Ministry retains rare revocation and recovery powers where improper fixation is discovered.

Advance licence condition for drugs: export obligation runs from first import and must be completed within a fixed period.
The Handbook of Procedure amendment provides that for Advance Licences for drugs issued against a specific export order with a pre-import condition, the period for fulfillment of the export obligation commences from the date of import of the first consignment and must be completed within a short, prescribed period; the change is effected by the Director General of Foreign Trade under powers in the Export and Import Policy.

Exemption from registration for drug imports under the Advance Licensing Scheme permits endorsed licences with specified exclusions and conditions.
Exemption from registration procedure for imports of drugs is extended to all drugs under the Advance Licensing Scheme. Applicants must apply for an Advance Licence per the policy circular, and the Licensing Authority will endorse that the exemption has been granted. Exclusions include deemed exports, annual requirement licences, DFRC and DEPB. DCGI representation on the ALC is required for ratification; where SION applies, existing procedures and endorsements to DCGI and State Drugs Controller continue. Importers with licences not issued under the policy circular must register or obtain fresh licences; export obligation runs from import of the first consignment.

Advance remittance rules permit larger import pre-payments subject to bank guarantees or authorised dealer due diligence and policies.
Authorised Dealers may permit larger advance remittances for import of goods subject to security: amounts above the baseline require an unconditional, irrevocable standby Letter of Credit or a guarantee from a reputable international bank outside India, or an Indian Authorised Dealer's guarantee backed by an overseas counter guarantee; dealers may waive these requirements for non government importers with satisfactory track records under board approved internal guidelines; public sector entities have a specific waiver. Directions issued under Sections of the Foreign Exchange Management Act, 1999.

Penalty for improper importation: statutory penalty may be levied in addition to confiscation and redemption fine.
A penalty for improper importation may be imposed independently of confiscation and re export or redemption arrangements: the authority to levy a penalty operates separately from the authority to confiscate goods and offer payment in lieu of confiscation, so that a redemption fine under the confiscation regime does not preclude or exhaust the separate imposition of a statutory penalty.

Document tracking of customs filings enabled on ICEGATE portal, permitting electronic status queries routed through the EDI network.
Document tracking of Bills of Entry and Shipping Bills at Bangalore Air Cargo has been enabled on the ICEGATE portal; users can query status by selecting Bangalore Air Cargo and entering live bill serials. The system routes queries from the central ICEGATE server through leased-line regional nodes and the ACC Message Exchange Server to the ACC EDI server, returning processing, appraisal, audit and payment status fields for display. A sample output is provided and a link to the ICEGATE query page will be placed on the Bangalore Customs website.

Derecognition of Overseas Corporate Bodies restricts fresh investments and new non resident accounts, with transitional retention rules.
The circular derecognises Overseas Corporate Bodies (OCBs) as an eligible investor class, barring them and unincorporated entities from fresh FDI (including Automatic Route) and from opening new NRE, FCNR(B) and NRO accounts. It prohibits OCBs from making fresh purchases of specified securities, participating in rights issues, transferring shares to other OCBs, and lending or accepting deposits under set conditions. Existing holdings and certain deposits may be retained until maturity, with repatriation of proceeds as authorised; disposal of non repatriable investments requires prior approval.

Work allocation between CIT(DR) and Sr. DR: senior representatives to handle defined complex and priority tax appeals.
The Board prescribes that CIT(DR)s will argue core search/block assessment appeals and other search-related matters designated by the CCIT; appeals before Special Benches or third-member benches; appeals arising from orders under revision powers; appeals involving board-defined large aggregate assessment additions; scam-related cases; and other cases the CCIT deems complex. All remaining appeals are to be handled by Sr. DRs. The CCIT may exceptionally reassign cases, and both ranks must submit monthly performance reports in a prescribed proforma.

Unjust enrichment doctrine confirmed; appeal dismissed and Board directs field formations to act in provisional assessment cases.
The department's appeal against applying the doctrine of unjust enrichment to provisional assessment cases was dismissed by the highest court and that judgment has been accepted by the Board; the Board has directed all field formations to take necessary action and align administrative practice with the court's position on unjust enrichment in provisional assessments.

Ad-hoc exemption under Section 5A(2): procedure revised to vest authority with jurisdictional Commissioner of Central Excise.
The corrigendum to the procedure for availing ad-hoc exemption under Section 5A(2) of the Central Excise Act replaces the words 'concerned district authorities' in para 1(b) of Board Circular No. 707/23/2003-CX with 'jurisdictional Commissioner of Central Excise'; all other requirements of the original circular remain unchanged.

DEPB schedule amendment revises an engineering product value cap and adds 3,4 dichloro aniline entitlement to list.
The Director General of Foreign Trade, under the Export and Import Policy and Handbook of Procedures, revises the value cap for the engineering product entry at Sl. No. 573 (Product Code 61) and inserts a new chemicals entry at Sl. No. 993 for 3,4 dichloro aniline (Product Code 62) with an assigned DEPB entitlement and no value cap.

Standard Input Output Norms amended: DGFT updates Handbook of Procedures adding, substituting and deleting sectoral norms.
The Director General of Foreign Trade issues Public Notice No.23 (RE-03) under Paragraph 2.4 of the Export and Import Policy 2002-2007 directing amendments, substitutions, deletions and additions to the Handbook of Procedures, Vol.2. Annexure A prescribes item-by-item corrections and substituted norms; Annexures B-E add detailed Standard Input Output Norm entries for Chemicals (A-3231-A-3239), Engineering (C-1907-C-1923), Plastics (H-532-H-535) and Textiles (J-355). The Notice also relocates certain norms, deletes specified engineering entries, and sets conditional allowance and accountability rules.

Non-quota entitlement: pending drawback allowed on merits, subject to physical export, realisation, and admissibility conditions for garment exports to Russia.
Pending drawback benefits for garment exports to Russia under non-quota entitlement during 2001 may be granted on merits after ascertaining that the goods were physically exported, export proceeds have been realised from the destination country, and drawback benefits are otherwise admissible; other imports/exports and current consignments by the concerned exporters may continue if scheme requirements are met and exports/imports comply with law.

Bank guarantee exemption for eligible exporters enables bond-only import clearance under Advance Licence and EPCG, subject to verification.
Prescribes acceptance of bonds and bank guarantees for imports under Advance Licence and EPCG schemes, exempting recognised status-holders and qualifying manufacturer-exporters from BGs while others face partial or full BG requirements. Exemptions permit a bond without surety in the prescribed format but are conditional on no prior export-obligation defaults, no penalisation under specified statutes, and verification of export performance or excise duty payment by the jurisdictional Superintendent of Central Excise. Customs may require BGs where revenue risk exists; bonds/BGs must be maintained for the full export-obligation period and Customs must enforce renewals and recoveries.

Nodal officers for subscriber data collection designated to receive cellular subscriber information from operators and ensure provision of requested records.
Designation of nodal officers requires cellular phone operators to furnish subscriber information to specified Income Tax authorities for defined territorial jurisdictions. Each Commissioner of Income Tax (CIB) is named as the recipient for particular areas, with addresses provided. Operators are to be notified so they can respond to CIB requests for subscriber data by submitting the required information to the appropriate nodal office.

Certification charges exclusion: re-imported certified cut and polished diamonds remain duty-free if notification conditions are met.
Certification charges and related freight paid to foreign certifying agencies shall not be included as additional value for the purpose of Notification No. 55/2001-Cus; re-imported cut and polished diamonds certified abroad remain eligible for duty-free import provided the notification's other conditions, including matching value and physical characteristics to prevent substitution, are met.

Insurance of goods in ICD/CFS: custodian must insure unless exporter/importer already covers risk; public notice required.
Custodians of ICDs, CFSs and EPZs are required to insure all goods held by them except where exporters or importers have already insured those goods; the Board directs issuance of public notices to communicate and implement this amendment to the earlier guideline.

Taxation of dividends and mutual fund distributions altered-companies and funds pay additional tax; recipients exempt.
Prescribes income-tax rates and surcharge rules for assessment year 2003-04; clarifies definitions of income, not ordinarily resident and business connection; reallocates tax incidence by exempting dividends and unit income in recipients' hands while levying additional income-tax at payer level; restricts certain insurance and foreign-interest exemptions; introduces targeted incentives (SEZ reinvestment, Offshore Banking Unit deduction, author and patent royalty deductions, regional tax holiday) and significant procedural reforms including new search-assessment provisions, electronic filing and annual information returns.

Bond without surety permitted for eligible importers under Advance License and EPCG, subject to existing execution conditions.
Acceptance of a bond without surety is permitted for importers eligible under the Advance License and EPCG Schemes in the categories specified in the earlier circular, including public sector undertakings, to address practical difficulties faced by status holders and large exporters; all other conditions and checks for execution of bonds and bank guarantees under those schemes continue to apply, with bank guarantees or cash security remaining alternate security options.