E-payment deadline extension allows electronic tax payments until midnight with temporary extended bank counter hours.
Extension of the e-payment deadline and temporary adjustment of banking hours permit designated agency bank branches to keep counters open later on specified days to assist government business, while all electronic payment channels will remain available until midnight on the final date specified; trade associations are requested to inform their members of these operational arrangements so taxpayers may rely on extended counter availability and the midnight e-payment cutoff for remittances of government dues.

E-payment deadline extension: electronic payments allowed until midnight, with extended banking counter hours for specified dates.
Agency banks handling government business will extend counter hours on specified dates and electronic payment systems will remain available until midnight on the final date, allowing assessees to make e-payments until that midnight for Service Tax and other government receipts.

Rebate of state levies on made-up exports requires selecting the ROSL scheme code on the shipping bill to claim rebate.
ROSL provides rebate of State VAT/CST and related levies accumulated in production of made-ups, calculated on FOB value using notified rates and caps and paid in parallel with drawback to the exporter's registered drawback account. Participation is optional and requires a claim-cum-declaration by selecting specified EDI shipping bill scheme codes at item level; selection of the scheme code is the sole means of claiming ROSL. The ROSL amount and declaration will print on the shipping bill, appear on ICEGATE, and absence of proper scheme code precludes the benefit.

Special Economic Zone approvals conditioned on contiguity, encumbrance clearance, and compliance with SEZ procedural requirements.
The Board approved multiple proposals for new SEZs and FTWZs and numerous co-developer arrangements, subject to conditions including compliance with State legal requirements during land acquisition, demonstration of fulfillment of the contiguity requirement at notification, settlement of specified encumbrances prior to notification, adherence to co-developer agreements, and standard terms under the SEZ Act and Rules. Changes in shareholding were approved on conditions preserving continuity of SEZ activities, compliance with tax and company laws, disclosure to revenue authorities, and eligibility safeguards for fiscal benefits.

Condonation of delay denied for declarant-caused late IDS payments; bank-transfer failures may be reviewed on verification and payment completion.
The Board declined blanket condonation of delay in payment of the IDS 2016 first instalment for declarant-attributable reasons, emphasising the fixed payment schedule, prior publicity and absence of interest provisions; however, Pr.CIT/CITs are authorised to consider case-by-case condonation where bank transfer failures returned or delayed funds beyond the declarant's control, upon verification with bank evidence and provided the instalment obligations are completed by the final date specified.

Know Your Customer obligations for container leasing require identity, IEC verification and documentary checks to curb prohibited exports.
Shipping lines, container operators, agents and freight forwarders leasing or renting containers must follow Know Your Customer norms, retain at least three specified documents including a photo ID, verify IEC details (by email or phone) before delivery, accept payment by account-payee cheque or RTGS, and permit any change of exporter/goods/destination only after due verification. Violations will render the leasing entity responsible for export/attempted export of prohibited goods and liable for penal consequences under the Customs Act.

Deadline extension for exclusively listed companies to submit action plans, enabling further time for listing or shareholder exit.
Exclusively listed companies on the Dissemination Board must submit an action plan to a designated stock exchange to obtain listing on an operational exchange or provide exit to shareholders; the deadline for submission is extended to June 30, 2017, and all other previously prescribed conditions remain unchanged.

24x7 customs clearance enabled for RMS cleared imports and factory stuffed exports at a designated container freight station.
24x7 Customs clearance is authorised at M/S Sanco Trans Ltd CFS for RMS facilitated self assessed import Bills of Entry requiring no assessment or examination and for factory stuffed export containers/Free Shipping Bills. Despite RMS waivers, the Proper Officer must scrutinise documents and grant Out of Charge per statutory procedure. Traders must obtain mandatory pre clearances, register BE/SB with Customs Officers at the CFS in the EDI, and adhere to Compulsory Compliance Requirements. The CFS custodian must provide infrastructure for round the clock operations; officer postings and nodal contact details will be published for coordination.

Indian Customs EDI ICES 1.5 launched: mandatory registrations, electronic filing, automated duty calculation and centralized bond/license ledgers.
ICES 1.5 is launched at ICD Sachana to enable centralized electronic processing of Bills of Entry and Shipping Bills; it mandates prior registrations (IE Code, Customs Brokers, Shipping Lines, DGFT licences, bank accounts), prescribes service centre and ICEGATE remote filing procedures including digital signatures, and automates valuation, duty calculation, licence/debit ledgers and bond management. Workflow assigns B/Es to Appraising Groups, supports first/second check examinations, concurrent audit, RMS risk based facilitation, and integrates DEPB/EPCG/EOU and other scheme ledgers with centralized debiting and Transfer Release Advice handling.

Rebate of State Levies scheme: exporters may opt to claim state-level input levies on made-ups, credited automatically.
The Rebate of State Levies (ROSL) Scheme allows exporters of made-ups to opt in at the item level via specified Shipping Bill scheme codes, thereby making a claim-cum-declaration of eligibility and non-duplication. Rebate is calculated on FOB value using notified rates and caps; disbursal is credited to the exporter's drawback-registered bank account in parallel with drawback and reflected in ICEGATE. Shipping Bills lacking the proper scheme code must be amended before LEO; system changes print ROSL amounts and the declarative checklist.

Designated ports for un shredded metallic scrap imports narrowed; specified ports must install radiation portal monitors and scanners or face derecognition.
Paragraph 2.54(d)(iv) of the Handbook of Procedures, 2015-2020 is amended to narrow the list of designated ports for import of un shredded metallic scrap and to bar exceptions including for EOUs and SEZs. The listed sea ports are permitted to import un shredded scrap on a temporary basis until they install and operationalise Radiation Portal Monitors and Container Scanners; ports failing to meet the installation requirement within the extended period will be derecognized for such imports.

Extended e-payment deadline allows electronic tax payments until midnight; banks to extend branch hours for government business.
The RBI directed agency banks to extend branch counters for designated government-business branches on specified dates and confirmed that all electronic transactions would continue until midnight on the final date; accordingly, taxpayers may make e-payments until that midnight. The CBEC circular instructs revenue officers to issue Trade Notices to publicize the extended banking hours and the extended e-payment deadline so assessees can utilize the extended window.

Manual registration of duty credit scrips when EDI is unavailable, requiring regional verification and alert check endorsements.
Temporary manual regime for registration and use of duty credit scrips when EDI is unavailable: present original license to License Section; obtain fax verification of genuineness from the regional office; verify license particulars and check Alert Register with a "no alert" endorsement; manually register the license and enter particulars in the alphabetical License Register. After registration, present Bills of Entry or Release Advices; License Clerk records debit/credit entries from the debit sheet and forwards documents to the audit clerk for endorsement against the relevant entry.

Job work removals: inputs may be sent under a serially numbered challan with sender accountability and return or clearance options.
Job work removals permit senders to dispatch inputs or partially processed inputs to a job worker under a duplicate printed, serially numbered document signed by the sender, listing sender registration, commissionerate details, description, quantity, value and dispatch date, with accountability remaining on the sender. The job worker must acknowledge receipt and may return goods duty-free after endorsement or clear them for home consumption or export under Cenvat procedures. Waste and by-products follow the same rules; senders and job workers must maintain receipt/dispatch accounts. 100 percent export oriented units are excluded.

Customs broker licence renewal requirements: submission of specified documents ensures compliance and timely renewal under licensing regulations.
Applicants for renewal of a customs broker licence must submit specified documents to the Sevottam Section ninety days before expiry, including a declaration on constitution/address/accounts/pending cases/arrears, Form A, CHA licence copy, Form D bond, solvency certificate, identity and membership proofs, proof of premises change where applicable, and payment evidencing fee and the security deposit as fixed at original licence issuance. Deficiencies will be notified within fifteen days and the renewed licence issued within two months after complete submission.

Customs Broker Licence requirements: prescribed documents, deficiency notice timeline, and issuance timeframe under the SOP.
SOP for issuance of a fresh Customs Broker Licence requires submission of a prescribed set of documents (application Form A, examination proof, premises proof, bond, fee challan, security deposit, solvency certificate, PAN copy, and a declaration on pending cases and arrears) to the Sevottam Section at Custom House. A Deficiency Memo will be issued within 15 working days for missing or insufficient documents, and the licence will be issued within two months of complete submission, pursuant to the Service Quality Manual and the Customs Brokers Licensing Regulations, 2013.

e-BRC acceptance as proof of realization enables alternative documentation for export proceed verification subject to declaration and misuse checks.
Customs notification accepts e-BRC issued by DGFT as valid documentary evidence for proof of realization of export sale proceeds for shipping bills with LEO dates up to 31 March 2014, subject to absence of specific intelligence or misuse and conditional upon an exporter declaration on the reverse of the e-BRC in the prescribed format; earlier requirements for a negative statement from the statutory auditor or AD bank are complemented by e-BRC for deletion of pendency in the BRC Module.

CPIOs and appellate officers designated for Customs RTI; appeals to respective appellate officers under Section 19.
Officers in the grade of Additional, Joint, Deputy and Assistant Commissioners of Customs and Chief Accounts Officers are designated as Central Public Information Officers and Appellate Authorities for the Commissionerate of Customs (Airport & Administration), Kolkata, with specific jurisdictions and charges listed in an annexure. Persons aggrieved by a CPIO's decision may appeal to the respective Appellate Authority under Section 19(1) and (2) of the Right to Information Act, 2005.

Export obligation period limited for specified inputs under Advance Authorizations, including stricter 12 month rule for certain drug imports.
Amendments to Appendix 4J set specific export obligation periods for inputs imported under Advance Authorizations with pre import conditions, specifying distinct periods for categories such as spice inputs for value addition, drugs from unregistered sources, penicillin and 6 APA from unregistered sources, tea, silk, precious metals, raw sugar, natural rubber, certain notified SION items, and fabrics under the Special Advance Authorization Scheme. General Note No.15 of the Chemical and Allied Products SION restricts export obligation to 12 months for penicillin/6 APA imported from unregistered sources, prohibits further extension, and requires the licensing authority to endorse this on the Authorization; imports from registered sources follow the normal period.

DPD import procedure requires dual stacking codes and a No Use Bond for RMS facilitated pulses imports.
DPD importers with RMS facilitated Bills of Entry for pulses must file an advance Bill of Entry, provide both DPD and CFS stacking codes 72 hours in advance, and furnish a No Use Bond under PN 182/2016. The No Use Bond is accepted by Group or CFS Officers and forwarded to the Appraising Group, which maintains records and acts on PGA reports or non submission. OOC is issued on production of the No Use Bond; sampling is to be coordinated with PGAs in the CFS DPD area. If the NOC takes more than two days, the importer/CB must cancel OOC and convert the BE to warehouse.