Food imports from Bangladesh: BSTI test-analysis certificates accepted for listed products, enabling customs clearance when consignment details match.
BSTI, Dhaka is authorised to issue test-analysis certificates for specified food products for import; Indian food-import authorities must accept those certificates. Customs at India-Bangladesh land crossings may clear consignments on the strength of a BSTI certificate only if it specifically pertains to the consignment and includes correlating batch details; absent a certificate or where details mismatch, existing procedures including testing by designated Indian laboratories apply.

Shipping bill amendment procedure: centralized post shipment review requires preexisting documentary evidence and time bound disposal.
Administrative procedure for amendment or conversion of shipping bills before and after Let Export Order: pre LEO amendments processed at CFS or Parking Plaza by EO/PO with AO/Supdt.(P) approval and referral of suspected evasion; post shipment amendments processed centrally at CEAC where TA/STA files applications, AO/Supdt.(P) examines supporting documentary evidence existing at time of export, issues deficiency memos within seven working days, may verify records, and, if statutory documentary conditions and circular instructions are satisfied, the Group Assistant/Deputy Commissioner may allow the amendment; cases to be disposed ordinarily within thirty days.

Transition period for duty drawback allows composite AIRs subject to conditions preventing simultaneous input tax credit or refunds.
A three month transition period from 1.7.2017 to 30.9.2017 allows exporters to claim composite All Industry Rates (AIRs) of duty drawback or Brand rates subject to prescribed declarations and conditions that bar simultaneous availing of input tax credit (CGST/IGST) or refund of IGST and prohibit carrying forward Cenvat credit under the CGST Act, 2017; exporters may alternatively claim only the Customs portion of AIRs and still avail input tax credits or refunds.

Drawback of integrated tax and compensation cess allowed on re exported imports, subject to GST officer certification to prevent dual benefit.
Drawback under Section 74 now includes refund of integrated tax and compensation cess paid on imported goods when re exported, with Re export Rules amended to reflect this. Payment of such drawback must be preceded by a certificate from the Central/State/UT GST officer confirming no input credit or refund of integrated tax/compensation cess has been claimed, to prevent dual benefit; other procedural instructions under Section 74 remain applicable.

Export container sealing: self-sealing allowed where exporters meet GST return and approval requirements, using tamper-proof electronic seals.
Exports are zero rated, allowing export under bond or Letter of Undertaking without IGST and claim of unutilized input tax credit, or export on payment of IGST with refund via the shipping bill mechanism. Shipping bill formats are revised for GST compliance. Self-sealing replaces CBEC sealing subject to premises notification, GST registration and filing, premises inspection and approval, use of tamper proof electronic seals with unique IDs declared in the shipping bill, and risk based examination at ports; procedure effective 01.09.2017.

Proper officer assignments under GST: designated ranks are allocated specific statutory and rule functions, with trade notices requested.
The Board designates specific offices as proper officer for non-registration and non-composition provisions of the Central Goods and Services Tax Act, 2017, listing precise sections and rule provisions assigned to Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax, and instructs issuance of trade notices and reporting of implementation difficulties.

Seized cigarettes must display the updated second health warning image and meet packaging rules before disposal.
Seized and confiscated cigarettes must, before disposal and release for sale, comply with the amended health warning specifications under the Packaging and Labelling Rules requiring two rotating specified images, the second image to apply to products manufactured or imported on or after 1 April 2017, and packaging requirements including 85% principal display area, format, language, colour and resolution; customs disposal units must verify these requirements in addition to existing statutory conditions.

Brand rate drawback: fixation moved to Customs at place of export with GST transition conditions on input tax credits.
Fixation of Brand Rate drawback is reorganised for the GST regime effective 1.7.2017: during the three month transition the existing duty drawback scheme continues but exporters claiming AIR or Brand rate must forgo CGST/IGST input tax credits or IGST refund and cannot carry forward Cenvat credit; Brand rate work is transferred to the Customs Commissionerate having jurisdiction over the place of export (exporter may choose one place if multiple), pending Central Excise applications will be transferred to Customs, and prior circulars/procedures apply mutatis mutandis with verification by the factory jurisdiction where required.

Concessional basic customs duty for courier imports applies when goods are for personal use and not prohibited.
Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act.

Delegation of tax administration powers: designated officers empowered to perform GST assessment, inspection, seizure and recovery within jurisdiction.
Delegation under the West Bengal GST Ordinance assigns specified assessment, enforcement, refund, inspection, search and seizure, seizure-of-documents, audit, provisional assessment, recovery and transitional powers to designated officer grades, to be exercised only within their respective jurisdictions; the order supersedes a prior memorandum and is effective from 1 July 2017.

MRP change due to GST permitted for unsold pre packaged goods, subject to stamping, stickering and advertising requirements.
Manufacturers, packers and importers may declare a revised Maximum Retail Price (MRP) on unsold pre packaged stock made before 1 July 2017 by stamping, sticker or online printing for three months from 1 July 2017 to 30 September 2017 to reflect only the tax increase due to GST. The original MRP must remain displayed and the revised price must not overwrite it. At least two newspaper advertisements and notices to dealers and Legal Metrology authorities are required. Existing packaging may be used until exhausted or until 30 September 2017 after making required MRP corrections.

Changed retail sale price (MRP) declaration allowed for unsold pre packaged stock with sticker or stamping and conditions.
Manufacturers, packers and importers of pre packaged commodities are permitted to declare a changed retail sale price (MRP) on unsold stock produced before the tax change by stamping, sticker or online printing for a limited transitional period, provided the increase does not exceed the actual tax increase or newly imposed tax, the original MRP remains visible and is not overwritten, and the parties make at least two newspaper advertisements and circulate notices to dealers and legal metrology authorities regarding the price change.

Appointment of First Appellate Authority: Joint Commissioner designated to adjudicate appeals within Import II New Custom House jurisdiction.
Shri M. Ram Mohan Rao, Joint Commissioner of Customs (Import II), New Custom House, Ballard Estate, is appointed as First Appellate Authority to exercise appellate functions within the jurisdiction of the Commissioner of Customs (Import II), New Custom House, Mumbai Zone I, formalizing the delegation of appellate responsibility and partially modifying a prior public notice.

Self-sealing of export containers permitted with electronic tamper proof seals and procedural safeguards under GST regime.
Exports are treated as zero rated supplies, permitting either export under bond/LUT without integrated tax and refund of unutilized input tax credit, or export on payment of integrated tax with refund via the GST refund mechanisms; the shipping bill with GST invoice details is deemed an application for refund when returns are filed. For sealing, a simplified self sealing regime replaces routine Customs sealing at premises subject to GST registration (with limited exceptions), prior notice and inspection, Commissioner's permission, use of a tamper proof electronic seal with declared unique number and preloaded export data, and risk based examination at port/ICD.

Brand rate of drawback: customs commissionerate at place of export handles fixation; transitional limits on GST credit and refunds.
Fixation of Brand Rate of Drawback is assigned to the Customs Commissionerate having jurisdiction over the place of export; where exports occur from multiple places the exporter may file with any one jurisdictional Commissioner. Transitional provisions allow claiming AIR or Brand rate subject to conditions that bar availing CGST/IGST input tax credit, claiming IGST refund on exports, or carrying forward Cenvat credit for exported goods; prescribed declarations are required. Pre-existing applications will be transferred to Customs Commissionerates and Central Excise formations will continue functions until Customs jurisdictions are notified.

Duty drawback processing shift: Customs commissioners to process DTA-to-SEZ drawback claims and fix brand rates.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers shall be processed and paid by the Principal Commissioner/Commissioner of Customs having jurisdiction over the DTA supplier, who will also fix Brand rates if required; this applies to fresh claims filed from 1 July 2017, while pending claims filed up to 30 June 2017 shall be transferred from Central Excise formations to the jurisdictional Customs offices, and existing processing instructions otherwise remain in force.

Transition to GST: exporters may claim composite duty drawback rates only under conditions preventing simultaneous input tax credit or refund.
Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction.

Drawback of integrated tax and compensation cess now refundable on re-exports, subject to certificate preventing dual benefit.
Drawback now expressly includes refund of integrated tax and compensation cess on re-exported imported goods under the amended Re-export Rules; authorities must secure a certificate from the relevant GST officer confirming no input tax credit or refund of the integrated tax/compensation cess has been availed or claimed to avoid dual benefit.

Export goods classified as zero rated; exporters may use bond/LUT or pay IGST and follow new self-sealing rules.
Exports are designated Zero Rated Supply, allowing exporters to either export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit, or export on payment of integrated tax and claim refund; refunds under the bond/LUT route require electronic filing through the Common Portal after delivery of export manifest. Container sealing is simplified: approved premises may follow a regulated self-sealing procedure using tamper-proof electronic seals declared in the shipping bill, subject to registration, prior approval, inspection, and risk-based checks at ports; effective 01.09.2017.

Duty drawback processing for DTA-to-SEZ supplies shifted to Customs jurisdiction, with pending claims transferred and brand rates fixed.
Duty drawback claims for supplies by DTA units to SEZ units or developers shall be processed and paid by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, and that office shall also fix brand rates if required; this applies to fresh claims filed from 1.7.2017. Claims filed up to 30.6.2017 and pending with Central Excise formations must be transferred to the jurisdictional Customs Commissionerate, with Central Excise formations continuing Customs functions until replacement Customs Commissionerates are notified.