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Circulars
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PUBLIC NOTICE NO. 09/2017 - 03-05-2017 Customs
Delayed, Incomplete or Incorrect filing of Import Manifest or Import Report
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Import manifest amendment procedures set with expedited timelines and fee-based approval to deter frivolous IGM changes.
Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised.
ITBA Assessment Instruction - 4 - 03-05-2017 Income Tax
Launch of Income Tax Business Application (ITBA) - Assessment Module- Phase-4- Functionality for (1) Reference to Valuation Officer and (2) Conversion of Case from Limited to Complete Scrutiny
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ITBA Phase 4 adds Valuation Officer referrals and conversion from limited to complete scrutiny within assessment workflows.
Phase-4 of the ITBA Assessment Module adds two functions: referring cases to a Valuation Officer-enabling entry of VO and asset particulars, generation of reference letters, and capture/attachment of valuation reports-and converting cases from Limited to Complete Scrutiny-requiring entry of reasons, submission for PCIT/CIT/PDIT/DIT approval, Range recommendation pendency, and changing the Limited Scrutiny Flag to No upon approval. MIS screens display referred and converted case statuses; user access, authentication, browser requirements and training resources are specified.
SEBI/HO/MIRSD/MIRSD1/CIR/P/2017/38 - 02-05-2017 SEBI
Online Registration Mechanism for Securities Market Intermediaries
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Online registration requirement for securities intermediaries mandates use of SEBI Intermediary Portal for applications and related requests.
SEBI mandates use of the SEBI Intermediary Portal as the official online channel for registration, processing, grant, surrender/cancellation applications, periodical reports and updates for specified intermediaries; stock brokers, sub brokers and depository participants continue to route applications through exchanges/depositories with those bodies preserving hard copies, and relevant declarations must still be filed physically for records while online processing proceeds.
AMENDMENT TO PUBLIC NOTICE PUBLIC NOTICE NO. 22 / 2015 - 02-05-2017 Customs
Customs - Valuation of second hand Machinery
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Empanelment of chartered engineers for valuation: listed firms may perform inspection and appraisement when no overseas report is procured.
Amendment notifies empanelled chartered engineering firms authorised to provide inspection/appraisement reports for valuation of second hand machinery at the Bangalore port, listing four named agencies with recognition validity, and directs that, if an importer does not procure an overseas inspection/appraisement report, the importer may obtain such inspection/appraisement from the listed agencies as notified under Appendix 2G of the Handbook of Procedure 2015-20 and related Aayat Niryat Forms.
58/2017 - 02-05-2017 Customs
Request for discontinuation of High Seas Sale Registration Procedure at Import Noting Section of JNCH-Reg.
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High Seas Sale registration discontinued; verification moved to Proper Officer during bill assessment and out of charge with required documents.
Mandatory High Seas Sale registration at the Import Noting Section is discontinued; instead, Bills of Entry must state buyer, seller and High Seas Sale commission and all prescribed documents (notarized HSS contract or banker attestation, authenticated Bill of Lading, HSS and commercial invoices, CB authority, IEC copies) must be presented to the Proper Officer. The Proper Officer will verify these particulars and supporting records during assessment or before Out of Charge, and authorized brokers must submit details where multiple HSS agreements exist.
16/2017 - 02-05-2017 Customs
Monitoring of export obligation fulfillment under EPCG and Advance Authorization Schemes reg.
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Export obligation monitoring: initial simple notice permitted and matters held pending issuance of discharge certificates; recovery if no proof.
Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions.
PUBLIC NOTICE NO. 08/2017 - 01-05-2017 Customs
Rescinding Board Circular F.No.528/213/87-Customs (TU)
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CTH 9801 classification: project imports lose separate tariff identity, rescission restores application of individual exemption notifications.
Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment.
FACILITY NOTICE NO. 02/2017 - 01-05-2017 Customs
Extension of registration timing and non-requirement of Customs pre-approval for submission of query reply
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Customs pre-approval waiver: importers may submit query replies without group officer approval and BoE registration hours extended.
The EDI Service Centre will accept importers' query replies without insisting on Group Officer pre-approval, and the time limit for registration of Bills of Entry by Customs staff at the Air Cargo Complex is extended to 06:30 PM; implementation issues are to be reported to the issuing office.
3/2017-18 - 01-05-2017 VAT - Delhi
Regarding Disposal of refunds
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Withdrawal of refund disposal circular alters VAT refund disposal procedures under tax policy administration.
The Policy Branch notifies that Circular No. 06 of 2005 regarding the disposal of refunds is withdrawn with immediate effect, terminating the departmental application of that circular's refund processing procedures; the withdrawal is issued with approval of the competent authority.
1055/04/2017-CX - 01-05-2017 Central Excise
Clarification regarding posting of Central Excise officer in Cigarette units-reg.
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Assessment and invoice countersignature: officer presence required at clearance but round the clock postings are not mandatory.
Officer presence is required at the time of clearance of cigarettes to perform assessment of duty and countersign the invoice, but round the clock posting of Central Excise officers inside manufacturing units is not legally required. Where continuous internal postings are impracticable, field formations must use their preventive wing for discreet round the clock vigilance. Inconsistent prior instructions are rescinded to the extent of conflict, and implementation difficulties should be reported to the Board.
SEBI/HO/IMD/DF2/CIR/P/2017/35 - 28-04-2017 SEBI
Circular on Mutual Funds
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Remuneration transparency required for mutual funds: mandated public disclosures on executive and high-earning employee pay and AAUM metrics.
AMCs/MFs must publish annually on their website under a separate "Remuneration" heading: names, designations and remuneration of CEO, CIO and COO (or equivalents); names, designations and remuneration of the top ten employees by remuneration; names, designations and remuneration of every employee meeting specified high-remuneration thresholds; the ratio of CEO remuneration to median employee remuneration; and total, debt and equity AAUM with three-year growth. "Remuneration" is as defined in the Companies Act and disclosures are required within one month of the financial year end.
59/2017 - 28-04-2017 Customs
Import of Calcium Carbide at Nhava Sheva–reg.
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Import restriction on Calcium Carbide under Rule 10: imports via Nhava Sheva suspended until regulatory amendment.
Import of Calcium Carbide at Nhava Sheva is prohibited until the Calcium Carbide Rules, 1987 are amended to include Jawaharlal Nehru Port. Calcium Carbide imports are restricted to ports specified under Rule 10; JNPT is not listed. The Chief Controller of Explosives confirmed JNPT is not authorised and, pending amendment following DIPP advice to draft inclusion, the Commissioner has directed that no imports through JNCH, Nhava Sheva be permitted.
20/2017 - 28-04-2017 Customs
Procedure for granting of Entry Inward, Reg.
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Entry inward requirement: immediate ICES recording by boarding officer enables unloading and fixes duty applicability under prior bill rules.
Sections 30 and 31 require delivery of the import manifest and bar unloading until an Entry Inward is granted. The Boarding Officer shall sign the Entry Inward application and immediately record Entry Inward in ICES under his SSOID; if local ICES is unavailable he must use the nearest system or Custom House. The Entry Inward date affects duty applicability for Prior Bill of Entry filings, and the Superintendent is responsible for preventing undue delay.
2/2017-18 - 28-04-2017 VAT - Delhi
Filing of online return for 4th quarter of 2016-17 — extension of period thereof
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Extension of filing deadline for fourth-quarter VAT returns; payment obligations unchanged and digital-signature filers exempt from hard copy.
An extension under Rule 49A is granted for filing fourth-quarter 2016-17 VAT returns: online or hard-copy submission of Forms DVAT-16, DVAT-17 and DVAT-48 with annexures is permitted up to 15/05/2017; digital-signature filers need not submit hard copy Form DVAT-56. Payment obligations remain as per section 3(4) of the Delhi Value Added Tax Act, 2004.
Trade Notice No. 05 - 27-04-2017 DGFT
Clarification on TRQ for Raw Sugar -regarding
Show AI Summary
TRQ for Raw Sugar limits imports through SEZs and ties allocations to unit refining capacity and actual user compliance.
Clarification: TRQ imports of raw sugar are not permitted through Special Economic Zone units; allocations are unit-specific and based on declared refining capacity plus actual user conditions. Imported raw sugar must be processed in the factory/unit for which quota is allotted. TRQ entitlement does not waive any regulatory or safety clearances; applicants must submit self-declarations of refining capacity and supporting certified documents. Port routing within the same zone is permitted to avoid congestion, and country of origin is not material to TRQ eligibility.
SEBI/HO/MRD/DSA/CIR/P/2017/ 34 - 27-04-2017 SEBI
Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015 - IFSC Banking Units (IBUs) acting as Trading Member or Professional Clearing Member on stock exchanges/clearing corporations in IFSC
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IFSC Banking Units permitted to act as trading or clearing members if they meet banking-regulator conditions and compliance requirements.
IFSC Banking Units in an International Financial Services Centre may act as Trading Members of exchanges or as Professional Clearing Members of clearing corporations in the IFSC without forming a separate company, provided they comply with the conditions specified by the banking regulator and related compliance, prudential and organisational requirements set for IBUs under the IFSC framework.
PUBLIC NOTICE NO. 99/2017 - 27-04-2017 Customs
Seeks to amend 8/2011 dated 14.2.2011 so as to extend the exemption of additional duty of Customs to specified jute products imported from Nepal
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Customs duty exemption extended to specified jute imports from Nepal, updating import compliance and clearance guidance.
Extends Customs duty exemption to specified jute products imported from Nepal by amending the prior instrument, making such imports eligible for exemption from the additional duty of customs; notification text is enclosed for guidance and stakeholders are directed to the department website for procedural details and implementation.
PUBLIC NOTICE NO. 98/2017 - 27-04-2017 Customs
Amendment to Notification No.41/1999-Cus to align the said notification with para 4.36 of FTP 2015-20 by omitting the word 'for export' in the proviso to the notification
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Amendment to customs notification removing 'for export' aligns the proviso with export policy, notifying importers and agents.
Amendment to Notification No.41/1999-Cus omits the words 'for export' from the proviso to align the notification with the export-related provision of the Foreign Trade Policy 2015-20; the change was effected by Notification No.14/2017 Customs and communicated via Public Notice No.98/2017 to importers, clearing agents and the trading public.
PUBLIC NOTICE NO. 97/2017 - 27-04-2017 Customs
seeks to further amend notification No.12/2012-Customs, dated 17.03.2012 so as to allow the following changes regarding duty free import of raw sugar [17011, allowed vide notification No.12/2017-Customs dated 5th, April, 2017: 1. Time line for availing TRQ benefit (duty free) for import of raw sugar [1701] has been extended from 12.06.2017 to 30.06.2017. 2. Actual user condition has been prescribed for importing raw sugar at Nil rate, availing TRQ benefit for manufacture of white/ refined sugar. 3. A time line of 2 months, from the date of filing of bill of entry or the date of entry inwards, whichever is later, is being prescribed to convert raw sugar into white/ refined sugar.
Show AI Summary
Duty-free TRQ for raw sugar extended; actual-user condition imposed and conversion to refined sugar required within prescribed timeline.
The TRQ duty free period for raw sugar is extended; imports availing nil rate are subject to an actual user condition permitting duty free entry only for manufacture of white/refined sugar, and imported raw sugar must be converted into white/refined sugar within a prescribed timeline from filing of the bill of entry or entry inwards.
PUBLIC NOTICE NO. 96/2017 - 27-04-2017 Customs
Rescinding Board Circular F. No. 528/213/87 - Customs (TU)
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Rescission of Board Circular prompts updated customs guidance for importers and clearing agents, available on the official website.
Rescission of Board Circular F. No. 528/213/87 is announced, superseded by Government of India Circular No. 15/2017 dated 19.04.2017; importers, clearing agents and the trading public are directed to follow the guidance in that circular, which is enclosed with Public Notice No. 96/2017 (Office of the Commissioner of Customs, Chennai-II) and available on the official customs website.

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Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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