Customs Inland Manifest requirement for eSealed export cargo mandates pre-departure filing and real time tracking verification.
Exporters using eSeal must file a Customs Inland Manifest on ICEGATE before cargo leaves their premises, quoting Shipping Bill numbers; the CIM must include vehicle, container and eSeal details, can cover multiple Shipping Bills per conveyance, and may be generated via an ICEGATE Excel utility into JSON. CIM data will be shared with the Risk Management System for real time tracking, and preventive officers at port may verify CIM details, record match or tamper status from eSeal readers, and submit container and seal statuses in the manifest system.

Prosecution timing: immediate or expedited launch for specified customs offences, with earlier action against foreign nationals.
The guidelines prescribe that prosecution under the Customs Act normally follows completion of adjudication, but for specified high-risk items prosecution should preferably be launched immediately after issuance of the Show Cause Notice, and in cases involving foreign nationals prosecution may be initiated at the earliest, including before issuance of the Show Cause Notice; the directions are to be treated as a standing order and circulated for implementation.

Bonded warehouse manufacturing approvals centralized under jurisdictional commissioner enabling duty-free inputs and export or DTA clearance.
Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.

Bonded warehouse manufacturing operations require unified digital records, GST on domestic clearances and ex bond duties.
Applicants seeking manufacturing or other operations in a bonded warehouse must hold a private bonded warehouse licence and may use a consolidated application (Annexure A). Licensees must execute the prescribed bond (Annexure C), maintain digital receipt and removal accounts and submit monthly digital returns; a single combined record format (Annexure B) satisfies both MOOWR and warehouse custody regulations. Exported resultant products require a shipping bill and are not liable to import duty on contained imported goods; domestic clearances are taxable supplies under GST and require an ex bond bill of entry for import duty on inputs. Waste/refuse accountal and duty payment follow the specified provisions, with manual challan permitted where applicable.

Proper officer designation corrected for mobile squad tax officers under the Uttar Pradesh GST framework.
Clerical omission in an office order designating Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in the Mobile Squad Unit as proper officers under specified provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 was corrected. Serial No. 7 is to be read as including Section 127 along with Sections 54, 67(11), 68, 70, 126, 129 and 130, and the earlier office order stands amended to that extent.

Forgery of administrative order invalidates cancellation claim; original export notification remains in force.
A forged Office Order purporting to cancel DGFT Notification No.26/2015-2020 on the export policy for Beach Sand Minerals has been identified as not issued by DGFT. The original Notification remains operative and unamended, and the forged document should not be entertained or relied upon for any purpose.

Aadhaar delinking procedure requires RCC verification and ADG(S)-1 initiated ITBA delinking with e-filing and stakeholder notifications.
The SOP mandates that RCCs classify Aadhaar-PAN grievances, collect grievance letters, contact details, PAN and Aadhaar documents and audit logs from PAN service providers and ITBA, prepare an analysis report, and forward cases requiring action to the O/o Joint Director(S), ADG(S)-1 team. ADG(S)-1 will initiate Aadhaar delinking via ITBA after verification and coordinate with the e-filing team, taxpayers, service providers and originating RCCs to effect database refreshes and any subsequent allotment or restoration actions.

Auto-registration of IEC holders enables simplified ICEGATE access, email delivery of PGA-uploaded LPCO IRNs and consignment alerts.
Auto-registration on ICEGATE allows IEC holders to be registered using GST-provided email addresses, eliminating the digital signature requirement for information-only access; PGAs will upload LPCOs to eSANCHIT and IRNs will be sent to beneficiaries via the registered email. Beneficiaries who file declarations on ICEGATE will still need a digital signature. Registered users receive consignment enquiries, PDF declarations, and can reply online to Customs queries, including those from post-clearance audit, reducing the need for physical submissions. Field formations must prompt immediate registration and issue trade notices.

Paperless LPCO submission via eSANCHIT mandates PGAs to upload authorizations, disabling beneficiary uploads after cut-off.
The circular mandates paperless processing of LPCOs via the eSANCHIT platform, expanding PGA upload responsibilities to additional PGAs and LPCO types. IRNs for PGA-uploaded LPCOs will be communicated to beneficiaries at their ICEGATE-registered email addresses. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date; PGAs must upload LPCOs issued during the 15-day pre-cut-off window and may upload earlier LPCOs to enable beneficiary use.

Technical glitch relief: taxpayers may seek redress for portal failures via service tickets and nodal officer applications.
Taxpayers unable to complete mandatory electronic transactions due to technical glitches on the MAHAGST portal may seek redress by creating a service ticket and submitting a prescribed application to the designated nodal officer (Annexure A). Each grievance must be filed separately, identify the affected module (Annexure B), and include contemporaneous evidence of bona fide attempts to comply (service ticket, screenshots, correspondence). The nodal officer verifies and forwards recommendations to the authority for IT redressal, and dissatisfied taxpayers may escalate to divisional supervisory authorities. Non-technical causes and legal/procedural issues are excluded.

Customs law reform: call for stakeholder suggestions on duty, exemptions, tariffs and import export procedures ahead of budget.
The notice invites stakeholders to submit suggestions for Customs-related tax proposals for the forthcoming Union Budget, covering amendments to the Customs Act, duty rates, duty exemptions, tariff descriptions, revenue augmentation measures and import-export procedures; submissions may be made directly, by email or fax and must be received by the deadline specified in the notice.

Air cargo transhipment procedures at NSCBI Airport require CTM and TP filings, Customs supervision, and bond debits.
Procedures require filing a Cargo Transfer Manifest (CTM) and obtaining Customs approval before transhipment; cargo must be segregated and escorted by Customs Preventive Officers, released without routine physical examination except on intelligence, and the carrier's Transhipment Bond debited at the gateway and re credited upon destination acknowledgement through EDI (ICES 1.5) Gate In processing.

Priority Out of Charge facility cancelled; automated Turant Customs queuing now governs Bills of Entry clearance and AEO priority.
Cancellation of the Priority Out of Charge facility is effected because OOC of Bills of Entry will be processed through the automated online registration and queuing mechanism in ICES under Turant Customs, which already provides for AEO consignment priority; Public Notice No. 133/2018 is rescinded with immediate effect.

Transhipment at NSCBI Airport: new SOP provides detailed processing guidelines for all types of cargo.
The notice implements SOP No. 01/19 establishing detailed procedural guidelines for processing all types of transhipment cargo at the Air Cargo Complex, NSCBI Airport, Kolkata, and directs stakeholders to follow the specified workflows; it provides the Deputy/Assistant Commissioner of Customs (Transhipment) as the operational contact for queries.

Mandatory eSANCHIT uploads required; digitally signed export supporting documents must be filed electronically, hard copies disallowed.
Exporters, authorized persons and customs brokers must upload digitally signed supporting documents on eSANCHIT via ICEGATE at the time of filing the Electronic Integrated Declaration (shipping bill); hard-copy supporting documents are not permitted. The procedure follows the import eSANCHIT process, allowing digital-signature uploads on ICEGATE or use of service centres, and applies to all exports under ICES. Difficulties in implementation should be reported to the Joint Commissioner of Customs (Docks - Administration).

Mandatory eSANCHIT uploads required: digitally signed export supporting documents must be uploaded; hard copies prohibited.
Exporters, customs brokers and other stakeholders must upload digitally signed supporting documents on eSANCHIT at the time of filing shipping bills; hard copy supporting documents will no longer be accepted. This mandatory requirement supersedes earlier regulations and converts the prior voluntary facility into a compulsory paperless processing requirement across EDI locations.

Additional-place account maintenance may be centralised at the principal business location upon written intimation, while input credit remains conditional.
Principals and auctioneers must declare warehouses used to store tea, coffee, rubber and similar auction goods as additional places of business. Books for each place are ordinarily maintained there, but may be kept at the principal place of business where difficulties arise, after written intimation to the jurisdictional proper officer. Input tax credit remains subject to other applicable conditions and applies where the auctioneer claims credit on supplies from the principal and the goods are supplied only through auction.

Proper officer powers under GST: Intelligence wing to conduct inspections and handle all follow-up adjudication and appeals.
The circular authorises officers of the Intelligence wing, already notified as proper officers, to exercise proper officer powers in respect of inspections they conduct and directs that the Intelligence wing shall undertake all follow-up actions arising from those inspections, including assessment, re-assessment, adjudication, appeal and review, with senior Intelligence officers issuing instructions to subordinates to ensure continuity of case processing within the wing.

Intelligence-based tax enforcement: centralized approval, risk-based inspections, and calibrated penalty protocols to reduce harassment.
The Enforcement wing is renamed Intelligence Wing and must conduct intelligence-led, risk-based investigations: investigation files prepared by Investigation, Data, Technical and Survey cells require scrutiny by Joint Commissioner (Intelligence) and approval by the Commissioner before inspections under sections 67/68 may be authorized in FORM GST INS-01; inspections must be prudent, team composition and timing controlled, and actions subject to Commissioner-imposed conditions under section 5(1) of the TNGST Act.

Power to arrest under the CGST Act requires attention to Supreme Court directions in ongoing High Court challenges.
Power to arrest under Section 69 of the CGST Act, 2017 was the subject of divergent views among High Courts, prompting the Supreme Court to indicate that the legal position required clarification. Field formations were directed to bring these Supreme Court directions to the notice of the High Court in all matters where the validity or application of Section 69 is challenged.