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Circulars
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Regarding the Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017
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Bill of Entry amendment updates electronic declaration procedures and directs importers and agents to follow revised compliance steps.
Amendment promulgates regulatory changes to procedures for the Bill of Entry under the Electronic Integrated Declaration framework by notification, revising rules governing electronic filing and processing of import declarations. The office circulates the Government notification for guidance to importers, clearing agents and the trading public and directs stakeholders to consult the published text on the official customs website to facilitate compliance with the updated procedures.
Regarding the Bill of Entry (Forms) Amendment Regulations, 2017
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Bill of Entry Forms Amendment Regulations: notification issued and guidance provided to importers and clearing agents.
Notification under the Bill of Entry (Forms) Amendment Regulations, 2017 (Notification No. 27/2017 Customs (N.T) dated 31.03.2017) is circulated for guidance of importers, clearing agents and the trading public; the notification is made available on the departmental website for reference and to inform compliance with amended bill of entry form requirements.
Regarding the Deferred Payment of Import Duty (Amendment) Rules, 2017
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Deferred Payment of Import Duty amendment: notification issued and published for guidance to importers and clearing agents.
Amendment to the Deferred Payment of Import Duty Rules has been notified by Notification No. 28/2017 Customs (N.T.), revising the regulatory framework for deferred payment mechanisms and providing procedural and compliance guidance for importers, clearing agents and other stakeholders; the notification text is enclosed with the public notice and published on the central customs website for reference.
Amendment to the Customs ( Advance Rulings ) Rules, 2002
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Amendment to advance rulings procedure notifies revised rules and directs importers and agents to consult the published guidance online.
Amendment to the Customs (Advance Rulings) Rules, 2002 issued by Notification No. 29/2017 Customs communicates procedural revisions and provides guidance to importers, clearing agents and the trading public, with the authoritative text available in the enclosed notification and on the Central Board of Excise and Customs website.
Seeks to further amend notification No. 63/94-Customs (N.T), dated the 21st November, 1994,
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Amendment to customs notification: updated notification enclosed for guidance to importers, clearing agents and the trading public.
Seeks to amend notification No. 63/94-Customs (N.T) by enclosing Notification No. 30/2017 Customs (N.T) issued by the Department of Revenue and making that amendment available to importers, clearing agents and the trading public for compliance and administrative guidance, with the full text posted on the official customs website.
Seeks to notify foreign Post Offices- Reg
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Notification of foreign post offices: customs guidance issued to importers and clearing agents under revised customs notification.
Notification to notify foreign Post Offices under customs procedure: Commissioner of Customs, Chennai-II circulates Government Notification No. 31/2017 Customs (N.T.), encloses the text for guidance, and directs importers, clearing agents and the trading public to consult the enclosed notification and the central board website for procedural reference and compliance.
Extension of facility of Direct Port Delivery to main importers and other steps taken for ease of doing business
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Direct Port Delivery expansion allows manufacturers and registered IPR holders DPD access where imports are FCL and RMS-cleared.
DPD is extended to manufacturers and registered IPR holders whose bulk imports are in full container load consignments and whose shipments are processed under the Customs risk management system without examination or assessment; applicants must apply to the DPD cell and prior public-notice conditions remain applicable.
Errors in the bank account Nos. IFSC codes, etc given by the exporters for processing claims of Duty Drawback and Rebate of State Levies (ROSL) Scheme
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Bank account detail errors can cause rejection of drawback and RoSL payments; exporters must correct IFSC and account details promptly.
Errors in exporters' bank account numbers and IFSC codes are causing rejection of Duty Drawback claims and entire RoSL scrolls; exporters must immediately update and verify correct account details for identified IECs via ICEGATE to ensure smooth payment processing, and report any difficulties to the Assistant Commissioner (DBK).
Migration to GST of existing Central Excise/Service Tax Assessees-GST Migration Seva Kendras
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GST migration assistance available through local Seva Kendra to help Central Excise and Service Tax assessees complete online migration.
The notice establishes a GST Migration Seva Kendra at the Commissioner's office in Jabalpur to assist Central Excise and Service Tax assessees in completing the online GST migration process on the national portal, including entering required details and scanning/uploading supporting documents, and names the officers responsible for the facility.
Clarification regarding legislative changes in the provisions of Section 46 and 47 of the Customs Act, 1962
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Bill of Entry filing deadline tightened, introducing late charges and accelerated duty payment obligations for self assessed and reassessed entries.
Bill of Entry must be presented by the end of the next day (excluding holidays) after arrival of the conveyance or cargo; delayed presentation attracts prescribed late charges determined by entry inwards or arrival dates captured in ICES, with mandated cargo arrival notifications by Customs Cargo Service providers and administrable waiver powers vested in Additional/Joint Commissioner officers. Duty payment timing under Section 47 is accelerated: duty on self assessed entries must be paid the same day, and duty on re assessed or provisionally assessed entries must be paid within one day after return of the Bill of Entry; transitional rules preserve prior timings for earlier filed entries except where re assessment occurs after enactment.
CBEC Partner Connectivity Protocol- Solution for CBEC field formations managed by Custodians (under the HCCAR, 2009) requiring IT infrastructure and connectivity with CBEC Data Centre
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Custodians must implement CBEC Partner Connectivity Protocol and submit NDA and infrastructure checklist for secure CBEC data-centre connectivity.
Custodians under HCCAR, 2009 are instructed to implement CBEC Partner Connectivity Protocol v2.0 by provisioning prescribed IT infrastructure and secure connectivity to CBEC Data Centres, ensuring network devices support 802.1x, deploying mandated hardware and software (including CBEC-provided security agents), using SFTP for message exchange, executing the Non-Disclosure Agreement (Annexure-5) and completing the Custodian Infrastructure Checklist (Annexure-6), and submitting these documents to the Systems Manager for LAN IP pool issuance or update.
Transfer of jurisdiction of Centralised Adjudication Cell and creation of Centralised Audit Cell in JNCH, Mumbai Cus Zone II – reg.
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Centralised adjudication jurisdiction transferred and centralised audit cell established reallocating audit and post-clearance audit responsibilities.
The charge of the Centralised Adjudication Cell is transferred from NhavaSheva IV Commissionerate to NhavaSheva II Commissionerate with immediate effect. Separately, Import Audit, Post-Clearance Audit and On-site Post-Clearance Audit charges previously with NhavaSheva I Commissionerate are transferred to a newly created Centralised Audit Cell which shall function under NhavaSheva V Commissionerate.
Capacity Planning Framework for the Depositories
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Capacity planning standards require depositories to maintain excess capacity, monitor utilisation, and report implementation promptly to regulator.
Depositories must size installed capacity above projected peak demand using hourly peak trends from recent operation, apply that sizing across all technical components, monitor utilisation-especially during pay-in/pay-out windows-and trigger capacity enhancements when sustained high utilisation occurs; they must deploy real-time monitoring and alerts, amend bye-laws and systems within the prescribed implementation period, communicate the provisions to participants and on their website, and report implementation status to the regulator.
Investments by FPIs in Government Securities
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FPI investment limits in government securities increased, with separate long term allocations and higher SDL cap effective immediately.
Revised FPI debt limits for April-June 2017 update instrument wise upper caps for central government securities, a separate allocation for long term FPIs, and an increased aggregate cap for State Development Loans, effective April 3, 2017; existing security wise limits, allowance for coupon investment outside limits, and the minimum three year residual maturity requirement continue to apply.
Guidelines relating to downloading of Statutory Forms
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Download restrictions on statutory forms: blocked dealers require ward verification before online permission is granted and inspections follow.
The circular mandates blocking automatic downloading of statutory forms for specified dealer categories (provisional registrants, recent registrants, high GTO with negligible tax, incomplete DVAT 04 details, absent or fictitious bank details, frequent DP-I changes, and reuse-return users). Blocked dealers may obtain downloads only after online application and verification by the Ward in charge. Alerts for large or suspicious downloads require daily reporting, immediate TIN blocking, physical inspection, and a DVAT Act notice to produce documents within 15 days; non-compliance may lead to declaring forms invalid, issuing DVAT 10 and DVAT 11 and initiating recovery.
Enhanced Standards for Credit Rating Agencies (CRAs) - Clarifications
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Enhanced standards for credit rating agencies: clarifications on disclosure exemptions, rating outlooks, and withdrawal procedures.
SEBI clarifies that CRAs may omit certain instrument details in standardized press releases (interest rates for bank loans, maturities for working capital, tranche specifics for frequently reissued money market instruments while providing duration ranges), and that rating outlooks need not be assigned to short term ratings, low category ratings, ratings on watch, securitization pools, or mutual fund scheme ratings subject to monthly surveillance. The circular prescribes the "ISSUER NOT COOPERATING*" suffix and explains permitted withdrawal procedures for non transferable bank loans and open ended mutual funds, including required requests, bank no objection, assignment of a rating on withdrawal, and issuance of the prescribed press release stating reasons.
CBDT notifies new Income Tax Return Forms for AY 2017-18
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Income tax returns AY2017-18: new one-page ITR-1 (Sahaj) for individuals with income up to Rs.50 lakh, simplified filing.
Notification introduces a one-page simplified ITR-1 (Sahaj) for individuals with total income up to Rs.50 lakh from salary, one house property and other sources; rationalises tax computation and deduction parts; reduces number of ITR forms through consolidation and renumbering; requires electronic filing of all notified forms while permitting limited paper filing for elderly taxpayers (age 80) and individuals/HUFs with income Rs.5 lakh and no refund claimed.
Extension of e-payment deadline and of banking hours
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Extension of banking hours: corrigendum corrects designated government branch closing times to enable e-payment compliance.
Corrigendum identifies a typographical error in paragraph 2 of Trade Notice No. 03/2017 and clarifies that designated branches conducting government business were to remain open until 6.00 p.m. on the first date and until 8.00 p.m. on the second date, reversing the times as originally printed, issued as an administrative instruction by the Commissioner to secure correct implementation of the e-payment deadline extension.
Extending Merchandise Exports from India Scheme (MEIS) benefit for ‘Onions Fresh or Chilled’ under ITC (HS) code 07031010 up to 30.06.2017
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MEIS extension for onion exports continued under Foreign Trade Policy, maintaining incentive eligibility for a further short period.
Extension of MEIS benefit for 'Onions Fresh or Chilled' under ITC (HS) code 07031010 is authorized under paragraph 1.03 of the Foreign Trade Policy (2015-2020), extending the notified FOB-based export incentive so that exporters remain eligible to claim the MEIS benefit for shipments effected up to 30.06.2017.
Compilation of various Public Notices issued in relation to Direct Port Entry (DPE) Procedure; reg.
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Direct Port Entry procedure clarified: routing, parking plaza SOPs, Let Export Order fallback, refrigerated-container relaxation and gate verification.
Compilation consolidates DPE directions: factory stuffed export containers generally routed via designated CFSs with specified exemptions; subsequent expansion allowed direct entry for manufacturing entities. Terminal SOPs for Document Processing Areas and Parking Plazas address buffer yard use, cross terminal LEO issues, 24x7 officer deployment, and interim relaxation permitting refrigerated/perishable containers to enter terminals without Parking Plaza entry under prescribed procedure. Procedures for manual Let Export Order during system failures and Gate Officer verification (container number, seal number and condition) are prescribed. The compilation functions as a standing order and provides contact points for operational issues.

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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