Import procedure for duty free gold, silver, platinum requires home consumption clearance, bonds, guarantees and exporter proof of export.
Nominated agencies importing duty free gold, silver and platinum under notification 57/2000 must clear such consignments on a bill of entry for home consumption; warehousing under Chapter IX is inapplicable. Transitionally, ex bond bills under section 68 may be filed until 13 August 2016 and existing vaults may be used. Agencies must execute bonds and furnish a 25% bank guarantee (subject to exemptions for designated banks/PSUs meeting non default conditions), maintain accounts, submit monthly exporter wise reports, and ensure exporters produce export proofs; duty becomes payable if export obligations are not met.

Reverse charge liability for services of arbitral tribunals places tax obligation on recipient business entities in taxable territory.
Services provided by an arbitral tribunal, including individual arbitrators, to a business entity located in the taxable territory with turnover above the exemption threshold are taxable under the reverse charge mechanism, with the recipient liable to discharge the service tax; references to arbitral tribunal include the natural persons composing it and recent amendments do not change this liability position.

Krishi Kalyan Cess imposed on taxable services with specified accounting codes for collection and refunds.
Krishi Kalyan Cess is imposed on all taxable services from 1 June 2016, excluding fully exempt or otherwise not liable services, and is chargeable in addition to service tax. The Controller General of Accounts has allocated a new Minor Head 507 (Krishi Kalyan Cess) with specified sub heads for Tax Collection, Other Receipts, Interest, Refunds (deduct) and Penalties, and the trade notice reproduces the circular providing the numerical accounting codes for these entries.

Reverse charge on arbitral services applies: business entity recipients meeting turnover threshold must pay service tax on tribunal services.
Reverse charge applies to services provided by an arbitral tribunal, including individual arbitrators, where the recipient is a business entity located in the taxable territory and exceeds the statutory turnover threshold in the preceding year; services to non-business recipients or to businesses below the threshold are exempt.

Single Window clearance: SWIFT exemptions and declarations reduce ADC referrals and enable risk-based sampling for drugs and cosmetics.
Single Window clearance in SWIFT has been simplified: a PGA Exemption Category lists chemicals not treated as drugs to avoid ADC referrals; dual-use items and excipients that are non-pharmaceutical grade and contain no API need not be routed to ADC if declared not for human or veterinary medicinal use; risk-based testing will limit sample drawing and a batch previously tested with NOC need not be re-sampled; digitally signed declarations within the Integrated Declaration will substitute for separate hardcopies; ADC clearance applies at notified ports, with transshipped consignments referred to the nearest ADC.

Indirect Tax Dispute Resolution Scheme permits settlement by paying tax, interest and reduced penalty to secure discharge of dues.
The Scheme permits a party in appeal on the cutoff date to file a declaration before the designated authority and obtain discharge by paying tax with interest and a penalty equal to 25% of the penalty in the impugned order, then intimating the designated authority with proof; on receipt the authority shall issue a prescribed discharge order within the specified timeframe.

Indirect Tax Dispute Resolution Scheme allows appellants to file declarations to suspend appeal proceedings and seek discharge.
The notification sets out the Indirect Tax Dispute Resolution Scheme procedural mechanics: an appellant may file a declaration in Form 1 with the designated authority, which acknowledges receipt in Form 2 and triggers suspension of appeal proceedings for a prescribed period. The declarant must deposit required sums within a short period and report deposits in Form 3. The designated authority issues a discharge order in Form 4; the Commissioner on receipt matches the order and removes the appeal from his pendency, with such disposal carrying no precedent value.

Cost escalation clause in DMS contract triggers coupon price increase for docket handling, effective on the first anniversary.
The DMS contract between the Commissioner of Customs (Vendee) and M/s Newgen establishes a mandatory cost escalation clause requiring the Vendee to accept a minimum 5% annual increase on the vendor's base rate (exclusive of taxes) after one year; increases beyond 5% need prior vendee consent. Pursuant to this clause, the coupon price for dockets is increased by 5% effective on the first anniversary of DMS implementation, with all other terms of the earlier public notice remaining in force.

Government-supported Line of Credit permits exports with minimum domestic sourcing and specified utilisation and reporting conditions.
A Government-supported Line of Credit by Export-Import Bank finances specified projects in Bangladesh subject to export eligibility under the Foreign Trade Policy. At least 75% of contract value for goods and services (excluding consultancy) must be sourced from India, reducible to 65% for civil construction and further on a case-by-case basis (not from a third country). Separate terminal utilisation periods apply for project exports and other supply contracts. Shipments must be declared on EDF/SDF forms. No agency commission is payable under the LOC; exporters may use own funds or EEFC balances and AD Category-I banks may permit remittance after full realisation, subject to prevailing rules. Directions are issued under FEMA.

Cost escalation clause permits annual rate increase for document management services, leading to an adjusted docket coupon charge.
The Commissioner implemented a Document Management System under a contract with a vendor that contains a Provision for Cost Escalation requiring the Vendee to accept a minimum 5% annual increase in vendor rates after one year, with any increase beyond 5% requiring prior consent of the Vendee and increases calculated on base cost excluding taxes; accordingly the docket coupon price is revised pursuant to that contractual escalation and other conditions of the earlier public notice remain unchanged.

Precious metal imports duty free cannot be warehoused; nominated agencies must post bonds, guarantees, and monitor exporter proof of export.
Precious metals imported duty free by nominated agencies under notification 57/2000-Cus cannot be warehoused under Chapter IX and must be cleared on bill of entry for home consumption; transitional ex-bond filing and continued storage in existing vaults are permitted. Nominated agencies must execute bonds and furnish a 25% bank guarantee (subject to specified exemptions), maintain accounts, submit monthly exporter-wise returns, and deposit duty where exporters fail to produce proof of export within the FTP period. Exporters must register, undertake to export within FTP timelines, and provide export documentation and bank realization certificates.

Warehousing restriction for duty-free precious metals: imports must clear for home consumption and follow bond and guarantee-based supply procedure.
Precious metals imported duty free under the nominated agencies scheme are not to be warehoused under Chapter IX and must be cleared for home consumption; nominated agencies must execute bonds to maintain accounts and to discharge duty if exporters default, accompanied by a bank guarantee equal to 25% of estimated duty (with specified exemptions for designated banks and certain public undertakings). Exporters must register and provide undertakings or declarations and proof of export; nominated agencies must submit exporter wise monthly accounts and deposit duty on quantities not exported within the Foreign Trade Policy period.

Single Window routing requires documented manual referrals to PGAs and weekly reporting to the Single Window Commissioner.
For consignments referred manually to PGAs, the Superintendent/Appraiser must record the reason and forward the Bill of Entry only with Assistant Commissioner/Deputy Commissioner approval and endorsement; the AC/DC must email weekly details and reasons for all such Bills of Entry to the Commissioner (Single Window). Recorded cases will be reviewed by the Working Group and implemented in the Single Window system to improve automated routing.

Refund certification requirement enables provisional payment to exporters after statutory auditor certificate under CENVAT rules.
Scheme supplements existing notifications to expedite refunds for exporters of services whose claims under CENVAT rules remained undisposed by the prior cutoff; remanded claims are excluded. Provisional payment is administratively available upon prescribed certificate submission: statutory auditors sign for companies, chartered accountants for non companies, in the specified annexure format. Professional disclaimers required by audit guidance do not invalidate the certificate if the core annexure averments are present.

Import/export permissions through ICD Tumb restricted and subject to specified prohibited goods, testing, officer assessment and filing conditions.
Permission is granted to permit import and export of permissible goods through ICD Tumb under EPCG, Advance Authorisation and Duty Free Import Authorization schemes, excluding specified textile items and non-ferrous metals. Movement via ICD Tumb is subject to assessment of Bills of Entry and Shipping Bills by an officer not below Assistant/Deputy Commissioner, selective chemical analysis of synthetic textile exports by designated laboratories, selective test weight checks, advance submission of Shipping Bills/Bills of Entry, and production of Release Advice where required.

Drawback sanction authority clarified: Specified Officers and authorised Commissioners may sanction and disburse claims on DTA to SEZ supplies.
Clarifies that the Specified Officer posted in the SEZ is the primary authority to grant drawback on supplies from DTA units to SEZ units or Developers, though claims may also be made by DTA suppliers on the basis of disclaimers. Commissioners of Central Excise or Customs and Central Excise may delegate authorization to Dy./Asstt. Commissioners of Central Excise for disbursement against disclaimers, and PAO-issued cheque books of the relevant Commissionerate may be used for disbursement and accounting. Disclaimers must be supported by a certificate from the Specified Officer confirming no prior drawback claim to prevent double recovery.

Warehouse recordkeeping now requires digital records with audit trails, monthly Form A/Form B returns, acknowledgements, and authorised signatories.
Licensees must maintain digital records of receipt, handling, storage and removal of warehoused goods in prescribed Form A with an audit trail, update records immediately upon transactions, and make them available for verification. Monthly paper returns in Form A are to be filed with the Bond Officer within ten days after month end; where section 61 warehousing periods expire, information must be filed by the 10th day of the preceding month in Form B. Acknowledgements on receipt, appointment of authorised signatories with specimen signatures, and basic IT/office facilities at the warehouse are mandated.

Public warehousing license: prescribed application form, expedited processing timeframe, annual insurance compliance, deemed validity until surrender.
Prescribes a standard application form for licences under the 2016 warehousing regulations to ensure uniform information and aid site security assessment; existing licensees under transitional provisions need not file the new form. Licensing authorities must examine applications, conduct site visits and decide within the Board's prescribed timeframe; on proposed grant applicants must complete documentary requirements before final licence issuance. Licences remain valid until surrender or cancellation, eliminating annual renewal, while annual submission of insurance evidence and continued solvency compliance remain required.

Single Window clearance: reduced ADC referrals for non pharmaceutical and dual use items declared without API or medicinal end use.
Simplification measures under SWIFT permit importers to avoid ADC referrals by declaring items listed in the PGA Exemption Category or, for dual use/excipients, by declaring non pharmaceutical grade status, absence of API, and non medicinal intended end use; sampling will be risk based with ADC officers drawing samples only as needed and repeat sampling of the same tested batch avoided. Digitally signed declarations and guarantees within the Integrated Declaration will replace hardcopy submissions, and ADC regulatory clearance will be performed at notified ports or by the nearest ADC for transshipments with IT upgrades to enable data access.

Levy on branded textile goods: excise applies to branded items meeting the retail-price threshold, with targeted retailer exceptions.
Excise duty is levied only on readymade garments and made up textile articles that bear or are sold under a brand name and meet the retail price threshold. Activities such as affixing a brand, labeling, relabeling, repacking from bulk to retail packs, or other treatments that make the product marketable amount to manufacture. Retailers who only stick a retail price on goods purchased from the open market without branding or such treatments are not liable. Specified exemptions apply based on retail price and aggregate clearances, and field visits to retail outlets are restricted absent specific inputs of evasion.