Mobile phones must carry GSMA-issued IMEI certificates; customs will validate IMEIs and block duplicate or fake devices.
Imports of mobile handsets are prohibited if they bear all-zero, null, duplicate, fake or non-genuine IMEI/ESN/MEID. Type Allocation Holders must obtain TAC/IMEI from GSMA and secure an IMEI certificate via the GSMA/MSAI ICDR system, which validates TAC/IMEI data and issues encrypted certificates or rejects flagged applications. Importers/brand owners must submit consignment-wise IMEI certificates to Customs, which will validate certificates through ICDR, check allocation ownership, model/form factor consistency and prior entry, and perform prescribed physical verification or treat red-channel consignments as prohibited imports.

Discontinuation of DMS coupons for import dockets; export dockets still require coupon affixation under existing procedure.
DMS coupon requirements are discontinued for Import Dockets due to implementation of e Sanchit; import dockets need no coupon purchase or affixation. DMS coupons must continue to be purchased and affixed to Export Dockets and the procedure in Facility Notice 35/2015 remains applicable. For difficulties, contact the Deputy/Assistant Commissioner in charge of Appraising Main (Import), NS I via the provided email. The Public Notice directions operate as a standing order for officers and staff.

Term Sheet Requirement: Angel funds must file a scheme term sheet specifying material information and compliance particulars.
SEBI requires Angel Funds to file a prescribed term sheet when launching schemes, containing material information (investee profile, investment size, securities, valuation, fees, exit provisions, distribution waterfall, lock-in and co-investment). The term sheet must be filed with the Board within ten days of scheme launch and follow Annexure II. Amendments update references to the Companies Act, 2013 and state that the Companies Act applies to Angel Funds formed as companies. The term sheet must evidence compliance with AIF provisions including investor lists, corpus conditions, investment limits, sponsor and manager continuing interest, investor approvals, and material change reporting.

Drawback jurisdiction change: Drawback Section will handle exporter claims for supplies to SEZ units, expanding Customs remit.
The Drawback Section, headed by a Deputy/Assistant Commissioner of Customs, which processes drawback claims under the Customs Act, will also handle drawback claims of exporters supplying goods to SEZ units within the notified jurisdiction, supplementing the functions transferred from Central Excise to Customs (including brand rate fixation, B-17 bond/LUT acceptance, EOUs and duty free concessional imports), and stakeholders may report implementation difficulties to the Commissioner.

Interception of conveyances: prescribed e-way bill verification, detention-release procedures and confiscation pathway under state GST rules.
Prescribes interception and inspection of conveyances carrying goods, requiring production and electronic verification of e-way bills and prescribed documents. Officers must record non production in Form GST MOV-01, order physical verification in Form GST MOV-02, upload Part A of Form GST EWB-03 within twenty four hours, conclude inspection within three working days or obtain Form GST MOV-03 extension, prepare Form GST MOV-04 and Part B of Form GST EWB-03, and issue release in Form GST MOV-05 or detention in Form GST MOV-06 with subsequent procedures for payment, bond and bank guarantee (Form GST MOV-08), orders in Form GST MOV-09, and confiscation in Form GST MOV-11 if liabilities remain unpaid.

Self sealing container clearance permits selective diversion for examination with mandated seal verification, resealing, and checklist documentation.
Procedure permits registration with electronic seal verification and forbids subsequent cancellation; if Risk Management selects a consignment, exporters must identify containers holding selected packages and Customs at VCTPL certify seal intactness, record examination orders on the shipping bill checklist, and allow only those identified containers to move to CFS for examination. At CFS, officers verify recorded seals, break and examine specified packages, perform 100% examination if seals are tampered with (with prior approval), reseal with liner seals, record seal numbers and examination reports on the checklist, and return containers to VCTPL for final seal verification and Let Export or further reporting.

Supplementary claim inadmissibility for chapter three scrips bars later applications despite prior entitlement cut allowance.
The amendment to Para 9.03 of the Handbook of Procedures disallows supplementary claims for scrips under Chapter 3 of the Foreign Trade Policy 2015-2020. Previously, timely supplementary claims could be considered after imposing an entitlement cut at two percent; the revised provision expressly states that no supplementary claims for Chapter 3 scrips will be admissible, thereby removing that administrative avenue for claimants.

Revised ANF-3B form: SEIS applications must use new application format with immediate effect for all filings.
A revised ANF-3B application form is notified for the Services Exports From India Scheme (SEIS) under paragraph 1.03 of the Foreign Trade Policy 2015-2020 and para 3.04(b) of the Handbook of Procedures 2015-20. The Public Notice annexes the new ANF-3B and prescribes its immediate use as the application format for grant of duty credit scrips under SEIS for all applications.

Proper officer designation under CGST Act assigns specific officer ranks responsibility for registration and composition levy functions.
Assignment of functions designates specific Central Tax offices as the proper officers for registration and composition levy under the Central Goods and Services Tax Act, 2017. The Board assigns Assistant and Deputy Commissioners and Assistant or Deputy Directors one set of specified subsections and rules, and Superintendents a distinct set of subsections, sections and rules, thereby clarifying which officer-holders must execute the enumerated registration and composition-related functions under the Act and rules.

Composition scheme compliance: composition taxpayers must display prescribed "composition taxable person" statements; noncompliance attracts enforcement.
Composition taxpayers must print "composition taxable person, not eligible to collect tax on supplies" on every bill of supply and display "composition taxable person" prominently on notices or signboards at their principal and additional places of business. Noncompliance with these Rule 5 conditions enables the proper officer to initiate enforcement action under GST law, and contraventions may attract penalties, fines, or prosecution.

Electronic sealing: RFID anti tamper one time locks required for bonded warehouse deposit and removal movements.
RFID anti tamper one time locks (RFID OTL) are required wherever Warehousing Regulations prescribe a one time lock; these seals must be procured from Board approved vendors, conform to ISO standards, have TID numbers linked to warehouse codes at sale, and be readable by prescribed Readers. Warehouse licensees must procure Readers and may supply seals; sealing data (including IEC, Bill of Entry/Shipping Bill, RFID OTL number, sealing date/time, container/vehicle number, and warehouse/customs codes) must be captured in a web application. Tamper detection requires examination or refusal to unload and notification of Bond Officers, while specified exemptions and Commissioner discretion apply.

Bank account verification requirement: PFMS validation now mandatory for export benefit disbursal, register or update AD Code accordingly.
Registration and changes to Authorized Dealer Code and exporter bank account details for remittances and export benefits require bank-certified particulars (account holder name/contact, IEC, PAN, account number/nature, branch IFSC and branch contact, bank AD Code). PFMS will validate registered accounts and payments are held if verification fails. Changes require a cancelled cheque or bank closure certificate, which will be verified with the issuing bank. Authorized agents must submit authority proof and all documents must include the signatory's name, designation and functional contact details or be rejected.

Procedure for interception of conveyances clarified; detention limited to consignments with established GST violations and formal release standardised.
Procedure modifications clarify that "three working days" is replaced by "three days" and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.

Recovery cells for tax arrears enforce attachment and sale under customs rules to expedite recovery and improve compliance.
The circular mandates constituting a Recovery Cell in each Commissionerate, headed by an Authorised Officer, to pursue recoveries requiring attachment and sale of defaulter property. A Dy./Assistant Commissioner must prepare a prescribed certificate of amount due and forward it for direction; the Authorised Officer shall serve a seven-day notice and, if unpaid, effect attachment and sale per the prescribed procedure. Zonal oversight, manpower augmentation, and reporting of recovery in Monthly Performance Reports are required.

Interception procedure: only goods or conveyances shown to violate GST provisions may be detained; repeat checks barred absent new information.
Timeline language is amended so "three working days" becomes "three days" and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments.

Electronic Out of Charge transmission enables gate pass issuance without hard copy, with fallback written orders for system failures.
Permits issuance of Gate Pass/Delivery Order by custodians on electronic transmission of the Out of Charge (OOC) through ICEGATE without requiring the hard copy custodian copy; if electronic transmission fails, delivery may be issued on written order from the Assistant/Deputy Commissioner (Import Shed); the Public Notice functions as a standing order and implementation difficulties are to be reported to the designated DC (PRO).

Nepal transit container routing requires movement to CONCOR-CFS after detention-free period unless a specific alternative request is made.
Nepal-bound containers transiting by rail and remaining at N.S. Dock after the detention-free period must be moved to CONCOR-CFS at Majerhat unless the importer, Customs Broker or shipping line has made a specific request to Kolkata Port. Customs Preventive Officers at CONCOR-CFS must supervise loading at the CTKR Rail Terminal and endorse the Customs Transit Declaration. Dedicated storage and handling space must be provided for Nepal transit containers.

IGST refund disbursement blocked by PFMS errors; exporters must check ICEGATE, correct IFSC/PFMS details, and seek assistance.
IGST refunds generated in ICES were not disbursed because PFMS rejected beneficiary banking details or the IFSC/account was not registered; a shipping bill annexure lists affected entries with PFMS error codes. IEC holders must register on ICEGATE, consult the IEC wise PFMS invalidated accounts report, follow the step by step rectification guidance on the customs website for the specific error codes, and approach the Assistant Commissioner, Drawback & IGST Refund Section for unresolved difficulties.

System-generated Shipping Bill: signature and stamp of the officer issuing Let Export Order no longer required on final print-out.
The Customs EDI system's final print-out of the Shipping Bill, produced after the Let Export Order, bears the officer's name and SSO ID; consequently the officer's physical signature and stamp are not required on that final print-out. Trade associations and Customs House Agents are requested to publicize this dispensation and report any difficulties to the department.

Interception of conveyances: only detain or confiscate goods/conveyances where GST violation is established; hard-copy notices suffice.
The Circular modifies prior instructions by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.