Prohibition on import of handsets with fake or duplicate IMEIs: customs verification of GSMA issued IMEI certificates required for clearance.
Customs clearance is conditioned on presentation of consignment wise IMEI certificates obtained by Type Allocation Holders through GSMA registration and ICDR validation. Customs officers must verify via the ICDR that IMEIs are genuine, allocated to the declared Type Allocation Holder, match the declared make/model and form factor, and have not been previously recorded entering India. ICDR risk markings drive verification intensity: green channel consignments face randomized sampling checks, while red channel consignments may be treated as prohibited imports subject to penalties and confiscation under Customs law.

Ornamental fish export health certification: local authorities must inspect, certify consignments and submit certificates to MPEDA.
Ornamental fish exports to the EU require Health Certification issued by Local Competent Authorities designated and overseen by MPEDA and the Export Inspection Agency as Central Competent Authority. LCAs must inspect consignments at least 24 hours before export, certify stock to importing country specifications, issue Health Certificates, submit copies to MPEDA Regional Offices, and report non compliance; MPEDA may withdraw LCA designation for failures. The notice includes the model EU veterinary certificate, an empanelled list of officials authorised from 9 December 2015, serialisation rules, required seals, and a prescribed issuance fee.

E-payment of tax refunds via authorized banks using RTGS/NEFT ensures direct credit to beneficiary accounts and streamlined reconciliation.
Electronic payment of Central Excise and Service Tax refunds/rebates is to be effected through authorized banks using RTGS/NEFT, with Commissioners authorizing sanctioned authorities to use specified banks. Claimants must provide a bank-certified one-time authorization. Refund authorities will send a signed statement of sanctioned orders, a consolidated cheque to the bank, and a soft copy by e-mail; banks will credit beneficiary accounts after deducting NEFT/RTGS charges and furnish UTRs as acknowledgements for reconciliation with the PAO.

Corporate Social Responsibility compliance: Boards must ensure approved spending, disclosures, and projects align with Schedule VII requirements.
Section 135 requires eligible companies to have Board approved CSR policies and programmes recommended by CSR Committees, compute average net profit per Companies Act rules, and spend prescribed amounts that are not business deductions. CSR activities must relate to Schedule VII and may include contributions to trusts or section 8 companies if exclusively for CSR purposes. Ineligible items include employee only benefits, one off events, statutory compliance costs, political contributions and projects outside India. Boards must disclose CSR policy on websites and include an annual CSR report in the Board's Report; government's role is limited to rule making and disclosure requirements.

Temporary importation without duty requires continuity bonds and re export within six months, with revised bond amounts prescribed.
Importation of durable containers temporarily without payment of duty is permitted on execution of a continuity bond specifying container number and type, subject to re export within six months. Revised bond amounts by container type are prescribed with immediate effect; steamer agents/importers must execute additional bonds for the differential within one month. Continuity bonds must notify the Customs Container Cell, may be specific or general, require evidence of re export within 30 days, and allow extensions of the six month period on sufficient cause.

No Objection Certificate requirement for exports of drugs, medical devices and cosmetics waived; exporters must follow import regulations.
Requirement that exporters obtain a No Objection Certificate for shipping bills for exports of drugs, medical devices and cosmetics will not be insisted upon for consignments to specified foreign destinations; stakeholders must nevertheless comply with the regulatory requirements of the importing countries when preparing export documentation.

Car pass system for cross-border cargo allows monitored single-entry vehicle transit to Bangladesh and same day return.
A triplicate Car Pass issued at the Indian exit LCS records vehicle, driver/crew, vehicle-identification, cargo and consignor/consignee details; original is retained by Indian Customs, two copies accompany the vehicle, Bangladesh Customs endorses entry, retains duplicate, returns triplicate, and on re-entry Indian Customs verifies and reconciles the triplicate with the original, confirming particulars and noting re-entry time.

Cenvat Credit rules clarified - refunds, reversals and export treatment affirmed with procedural guidance for implementation.
Clarifications address valuation, classification, exemptions and CENVAT credit application: depot clearances to industrial/institutional buyers are removals under Section 4 not Section 4A; retained sales tax under state subsidy schemes is includable in transaction value unless paid to the exchequer; Section 4A applies only to goods specifically notified; classification must follow tariff notes, HSN explanatory notes and precedent; SEZ supplies attract intermediate input exemption; Rule based CENVAT provisions (including Rule 5 refunds, Rule 6 reversals and Rule 3/4 time limits) are to be applied as written; and procedural simplifications and a new audit manual were endorsed.

Hub point designation for centralized consolidation of LCL export cargo enabling sealed transference and coordinated customs re-stuffing.
ICD-TNPM is declared a Hub Point for consolidation/re-working of LCL export cargo from other ICDs/CFSs. Custodians permit carriers and consolidators to accept, store, examine and consolidate LCL cargo, exporters may nominate shipping lines or defer to custodians, consignments must not be split, and packages opened for examination shall be sealed by Customs with identification marks. After customs clearance transference copies and documents accompany sealed packages; custodians consolidate irrespective of carrier, stuff and seal containers in Customs presence, maintain signed container-wise tally sheets, and one transference copy is retained by Customs while the other is returned to the origin ICD/CFS.

Customs valuation empanelment of chartered engineers - importer bears professional charges; empanelment subject to performance reporting.
A list of specified Chartered Engineers/Fellows is empanelled to provide customs valuation of second hand machinery and other goods within the Commissionerate; empanelment is effective immediately for one year. Empanelled valuers must submit half yearly self appraisal reports in a prescribed format for performance assessment. Professional charges for valuation are to be borne by the importer, calculated by a base fee or a percentage of assessed value, subject to a ceiling. Trade may engage the empanelled valuers for customs valuation services.

Restriction on sharing Preliminary Search Reports requires field units to cease routine PSR transmission and report compliance.
Field formations must immediately stop routine transmission of Preliminary Search Reports to designated intelligence units and strictly comply with the Board's instruction; where sharing persists, units must explain reasons and accept potential responsibility. Additionally, units that conducted searches and finalized appraisals after the earlier instruction must report the number of searches and appraisals, instances of sharing with designated intelligence units, and details of information shared, or explain why no information was shared, to enable the Board to enforce compliance.

Waiver of Cost Recovery charges: exemption applied prospectively where ICD Dhannad met prescribed operational benchmarks.
The Chief Commissioner authorized a prospective exemption from Cost Recovery Charges for M/S Pegasus Inland Container Depot (ICD Dhannad) after verification that the facility met prescribed two year operational benchmarks and document processing thresholds under CBEC circulars and delegated instructions permitting exemption for eligible ICDs/CFS.

Exit policy for commodity exchanges mandates exit after prolonged suspension and resumption only with prior regulatory approval.
Exchanges with prolonged suspension of trading or persistent failure to meet turnover or market share criteria shall be liable to exit; resumption requires restoration of adequate trading, clearing, surveillance and risk management systems and prior SEBI approval. On de recognition, assets cannot be alienated without SEBI approval, a SEBI appointed valuation will determine distributable assets after statutory dues, transfer of investor protection funds to SEBI, payment of regulatory and broker registration fees, recovery of broker dues from deposits or proceeds, and provision for pending claims and contingent liabilities.

Ornamental fish export health certification: designated local authorities must inspect, certify, and report consignments prior to EU export.
Ornamental fish exported to the EU must carry health certificates issued by designated Local Competent Authorities empanelled by MPEDA; LCAs must inspect consignments at least 24 hours before export, issue certificates per the enclosed EU veterinary format, submit copies to MPEDA regional offices, and report non-compliant consignments. MPEDA and the Export Inspection Agency act as Central Competent Authorities with authority to designate, monitor, suspend or withdraw LCAs. Operational rules on certificate numbering, seals and a provisional fee of 500 INR are specified.

Hub Point designation for LCL export consolidation enables centralized re-working, sealing and documentary transference before shipment.
ICD-TNPM of M/s. Container Corporation of India Ltd. is declared a Hub Point for consolidation/re-working of LCL export cargo from other ICDs/CFSs. Custodians must allot space for storage, examination and consolidation, allow exporter nomination of shipping lines or nominate destination-wise, and ensure consignments under one shipping bill are not split. Customs will inspect, seal and endorse transference copies of Shipping Bills and AR4, after which custodians and shipping lines will consolidate, stuff and seal containers in Customs' presence and maintain signed container-wise tally sheets recording old and new container numbers and shipping bill details. Drawback is payable at inland ICDs/CFSs upon inland clearance, and re-examination at ICD-TNPM is restricted absent tampering or intelligence.

Taxpayers' Day establishes direct access to the Principal Commissioner for grievance redressal and trade facilitation under non adversarial tax administration.
The Board has institutionalised a Taxpayers' Day at the Air Customs Commissionerate, Bengaluru, during which the Principal Commissioner will be accessible without appointment to receive and address importers', exporters' and other taxpayers' grievances, as part of a broader move toward non-adversarial tax administration, procedural simplification, reduced official-taxpayer interface, expansion of the tax base and improved compliance.

Excise duty exemption certification: countersignature by Chief Engineer in Joint Secretary rank must be accepted.
The notification defines the line ministry as the ministry nominated for a project by the Government through the Department of Economic Affairs, and requires the exemption certificate to be countersigned by an officer not below the rank of a Joint Secretary in that ministry. A Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport & Highways satisfies the countersignature requirement, and certificates issued by the Superintending Engineer and so countersigned should be honoured.

Post-clearance amendments in shipping bills now require submission through the MCD Export section with attested supporting documents.
Post-clearance amendments to shipping bills under Section 149 are to be processed through the MCD (Export) Section; applications must be addressed to the Additional Commissioner of Customs (Export) and submitted to the D.O.S./S.T.A. of MCD (Export) against proper acknowledgement, and must be accompanied by self certified copies of the customs attested shipping bill, invoice, packing list, airway bill and other relevant documents.

Leviability of Service Tax on seed testing clarified, circular issued and stakeholders advised to align practices and comply.
Clarifies the leviability of Service Tax on seed testing services effective from 01.07.2012 by reference to Circular No.189/8/2015 (26 November 2015); the circular is forwarded to industry, service providers and field formations for information and necessary compliance to align practices with the clarified tax treatment.

Compliance window under Black Money Act required foreign asset declaration and payment of tax plus penalty by the deadline.
The press release summarises declarations under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, noting a one time compliance window closed on 30 September 2015 during which 644 declarations were filed. Declarants were required to pay tax at 30 percent and an equal penalty by 31 December 2015. The release records receipts of tax and penalty up to 31 December 2015 and attributes a shortfall primarily to prior information under Double Taxation Avoidance Agreements/Tax Information Exchange Agreements and to payments made after the deadline.