Adjudication jurisdiction clarified: allocation of import and export adjudication to specified sections and a Centralised Adjudication Cell.
A Centralised Adjudication Cell will handle adjudication of cases at Commissioner and Additional/Joint Commissioner competency levels, while Sections/Assessment Groups will issue Show Cause Notices, adjudicate matters within their assigned scope, and carry out recovery and enforcement; import cases follow document filing and classification/value rules for allocation, and export cases are allocated to specified sections by export scheme with the highest duty/incentive determining jurisdiction when multiple schemes are involved.

Electronic service of Form-2 permitted; search or seizure after June 1 bars eligibility to declare for affected assessment years.
Electronic communication of Form-2 by email to the address given in Form-1 is authorized as valid service for electronically filed declarations under the Income Declaration Scheme, 2016. An assessee is ineligible to file a declaration where a search and seizure operation has been conducted on or after 01.06.2016 but before the declaration, for assessment years for which notices enabling assessment can be issued; the year of search is already excluded as declarations are allowed only up to A.Y.2016-17.

Exit mechanism for exclusively listed companies requires promoter-funded buyback or preferential capital raise to secure investor exit.
ELCs on the Dissemination Board must either list on a nationwide exchange by raising capital through preferential allotment under ICDR-with designated exchanges granting in-principle approval and monitoring compliance and certain SAST thresholds exempted subject to promoter holding caps-or provide investor exit per Annexure-A, which mandates an independent valuer, valuer-determined acquisition at fair value, escrow-funded consideration, public announcement, specified offer and payment timelines, certification of compliance and removal from the DB upon satisfaction.

Duty-free import of containers: yearly continuity bonds may be kept alive by written request absent material changes, else fresh bond required.
Temporary duty-free importation of durable containers is permitted on execution of a Continuity Bond covering the duty element, valid for one year and extendable; container numbers must be debited on import and credited on re-export without exceeding the bond limit, with additional bonds required for excess imports. Yearly bonds may be kept alive on written request before expiry provided no material changes occurred during the bond currency; absence of such request requires filing a fresh bond, and the renewal facility is not retrospective.

Amount of insurance for CCSPs now based on ten day average storage under HCCAR, easing bond and compliance burdens.
The amount of insurance to be provided by CCSPs under HCCAR shall equal the average value of goods likely to be stored in the customs area for ten days based on projected capacity, with the Commissioner of Customs empowered to specify the amount having regard to goods already insured by importers or exporters; a notification has reduced the bond requirement commensurately from the prior thirty-day basis.

Preventive supervision of container stuffing required; verified container, seal and package details must be recorded before shipment.
Export container stuffing and loading must occur under Preventive Supervision; the exporter or agent will present the printed Exporter's copy of the Shipping Bill to the Superintendent (Docks). Preventive staff must supervise stuffing, record container and seal numbers and package counts, feed the stuffing report into the EDI system, and endorse particulars on the Exporter's copy. Discrepancies require amendment in the EDI and bar sanctioning of drawback or DEEC logging until corrected; the Preventive Officer will then grant the prescribed "allowed for shipment" endorsement.

Weigh-bridge installation required at ICDs, CFSs and docks; calibrated equipment and weighment in presence of Customs officer.
Installation of weigh-bridges is mandated at ICDs, CFSs and docks, preferably near entry/exit gates, and must be annually calibrated by the Metrological Department. Separate weighing equipment must be provided for lower-mass consignments, and all import and export weighments are to be conducted in the presence of a Customs officer.

Risk Management System in exports now applied at ICD Tumb; shipping bills screened for verification and future post clearance audit selection.
RMS is operational at ICD Tumb from 18.10.2016. Phase one applies RMS to shipping bills to select them for verification of assessment and physical examination. A subsequent phase will process shipping bills after EGM filing to select bills for PCA and sanction of drawback. The procedure applicable to other ICDs under Public Notice No. 17/2013 applies mutatis mutandis to ICD Tumb. Exporters are informed of the merged three tier AEO Programme and advised to apply; a Local Risk Manager is designated for implementation assistance.

Risk Management System enables self assessment import clearance with selective examination and post clearance audit enforcement.
Activation of the Risk Management System (RMS) at ICD Tumb enables automated, risk based clearance of electronically filed Bills of Entry under ICES: compliant consignments may be cleared on importer self assessment with ICES generated challans and out of charge without officer assessment or examination, while RMS selects certain B/Es for assessment, examination or Post Clearance Audit. Authorised Economic Operators receive assured facilitation subject to random checks and fulfilment of Compulsory Compliance Requirements; bond details, SVB disclosures and requisite certificates must be furnished at filing to permit system driven processing.

Direct entry of factory-stuffed export containers allowed before LEO, subject to manufacturing certification and gate documentation.
Factory stuffed containers, including self-sealed units of manufacturing entities, may enter port terminals prior to issuance of the Loading Export Order. Eligible manufacturing entities must obtain the Annexure A certificate from the jurisdictional Central Excise authority and present that certificate, the container invoice, and the prescribed checklist to the gate officer for direct port entry. Entities not registered with Central Excise must produce the Annexure A certificate confirming registration with a central or state government organisation. Other procedures and conditions in Public Notice No.52/2009 remain applicable.

Pre-Budget tax consultation invites industry proposals for duty and tax changes, requiring data-backed justification and submissions.
Request for industry submissions proposing changes to direct and indirect taxes for Budget 2017 18, requiring economic justification, supporting statistics, and, for Customs and Central Excise, detailed annexure data (HS code, import quantities and CIF values, domestic production and values, unit price, existing and proposed duty, revenue and industry impact). Proposals must consider corporate tax rationalization plans, be sent as Word attachments to designated email addresses (separate for indirect and direct taxes), with hard copies to named officials, and arrive by the specified deadline; vague or unsupported suggestions may not be examined.

Import data reporting: AD Category I banks must use IDPMS to report, match and settle import remittances and BoE records.
AD Category I banks must use the Import Data Processing and Monitoring System (IDPMS) to report and monitor import payment transactions, create Outward Remittance Messages for undocumented import payments, download or upload Bill of Entry data, and settle ORMs against BoEs using prescribed message formats; banks must follow up for evidence of import, record extensions and may record limited write offs or close BoEs for specific operational or quality related reasons subject to extant guidelines.

Designated sea ports must install radiation portal monitors and container scanners to permit import clearance of un shredded scrap.
Only DGFT designated entry sea ports may import un shredded metallic scrap; designation requires installation and operation of Radiation Portal Monitors and Container Scanners and AERB certification with Customs clearance. Inland Container Depots may handle clearance only for consignments routed through such designated ports and subjected to risk based scanning under Customs protocol. Imports also require pre inspection certification from the country of origin, with the PSIC requirement to be reviewed after operationalisation and risk assessment.

Simultaneous export incentives: option to return either EPCG or SHIS benefit under Public Notice resolving prior overlap.
Concurrent issuance and availing of zero duty EPCG and SHIS under FTP 2009-14 was found inconsistent with FTP/HBP provisions; inter-departmental review led to a Public Notice prescribing resolution of pending simultaneous-issuance cases and allowing flexibility to return either benefit, and Customs amended notifications to remove a related bar for FTP 2015-20.

Electronic debit verification: manual endorsements on physical Advance Authorizations discontinued; officers must ensure EDI debits and issue advice letters.
The practice of manually endorsing physical Advance Authorizations with usage debits is discontinued for future authorizations electronically registered at Customs EDI locations; examining officers must confirm the proper debit in the EDI system. For domestic sourcing ARO/Invalidation requests, holders must obtain a same-day Advice Letter from the Group DC/AC, who will update records and email the Advice to the Regional Authority; monitoring and coordination arrangements are designated and safeguards for EDI breakdowns are required.

Bank Rate reduction announced; penal interest rates linked to it revised for reserve requirement shortfalls, effective immediately.
Bank Rate adjusted downward by 25 basis points to 6.75%, effective October 04, 2016, and penal interest rates linked to shortfalls in reserve requirements revised accordingly, with revised penal charges specified in the annex and applicable depending on the duration of shortfalls.

Prosecution timing: offences involving gold and other specified high-risk items may be prosecuted immediately after show cause notice.
The guidance amends prosecution timing under the Customs Act to provide that, while prosecution is normally launched after adjudication, offences involving specified high-risk items-Gold, FICN, arms, ammunitions and explosives, antiques, art treasures, wildlife items and endangered species-may preferably be prosecuted immediately after issuance of a show cause notice; senior customs and CBEC officers are directed to circulate the amendment and report implementation difficulties to the Board.

Nominated Agency Certificate eligibility revised: exclude Gems & Jewellery SEZ/EOU exports from status calculations and renewals.
Eligibility for grant or renewal of the Nominated Agency Certificate is amended so that export performance of Gems & Jewellery items from SEZ/EOU units is excluded when calculating status-holder export turnover; applicants must upload a valid Status Holder Certificate and submit revised ANF-4I with CA/ICWA/CS certification confirming exclusion and verifying exports and realizations before the Regional Authority issues or renews the certificate.

Withdrawal of circular declared void ab initio, removing its operative effect and treating it as never issued.
Circular No. 15 of 2016-17 is formally withdrawn and declared void ab initio, removing any operative or legal effect it might have had and treating it as never having been issued.

Bonded trucking transhipment enables Customs-supervised export, foreign-to-foreign and inter-station import cargo movement through sealed vehicles and custodian bonds.
Bonded trucking transhipment is permitted for export cargo between the Air Cargo Complex, Kolkata and other Customs stations, subject to manifested cargo, approved TP Custodians, running bonds, bank guarantees, sealed containerised vehicles and Customs supervision. The arrangement covers export cargo routed through another station, foreign-to-foreign cargo, and import cargo transferred between Indian Customs stations. Cargo Transfer Manifests and destination acknowledgements control bond debit and re-credit. Export goods are processed at the originating station, while seal discrepancies require full examination and missing endorsed manifests may lead to recovery action.