Prosecution guidelines clarify roles, evidentiary thresholds and strict timelines to expedite launching and filing of prosecutions.
Guidelines require that prosecution under the Customs Act should not follow automatically from adjudication; authorities must assess whether evidence meets the higher criminal standard and record a prosecutorial view at adjudication or within fifteen days. DGRI-investigated cases require a one-month investigation report to headquarters for sanction; non-DGRI cases require a one-month report from the Commissioner to the Chief Commissioner for sanction. Upon sanction, a Superintendent-level officer must file the criminal complaint promptly and a designated officer must preserve and finalize exhibits; unexplained filing delays beyond three months must be reported upward. Annexure I prescribes the investigation-report format and required enclosures.

e-BRC acceptance for exports LEO upto 31.03.2014 requires exporter declaration on reverse; exceptions for suspected misuse.
DGFT e-BRCs for exports with LEO dates 12.08.2012-31.03.2014 are accepted as proof of realization for drawback claims, subject to an exporter declaration on the reverse confirming realized value within the allowable period and specifying whether the realized value meets drawback value or, if short, itemising freight, insurance and commission and confirming return of the shortfall with interest; acceptance is without prejudice to further verification where specific intelligence of misuse exists.

Exemption from sample drawal granted to AEO certificate holders for drawback claims, subject to intelligence-based exception.
Exemption from drawal of physical samples for grant of drawback is extended to exporters holding Authorized Economic Operator certificates at Tier II and Tier III, subject to drawal where specific information or intelligence necessitates sampling; operational issues to be reported to the Customs office.

Provisional ID access restored: phase three provisional IDs released and available for enrolment via the state GST portal.
The circular removes the prior provision that would disable provisional login IDs and access tokens for non compliant Phase 1 and Phase 2 dealers and announces that GSTN has released provisional IDs and access tokens for Phase 3 dealers, which dealers may obtain via the department portal; lists of such dealers appear under the portal's What's New section, and dealers with active registrations not yet covered will be enrolled in subsequent phases.

GST Council approved amended CGST and IGST drafts, cross empowerment, refund interest rules, e way bill and tribunal provisions.
The GST Council approved revised drafts of the CGST and IGST Laws with targeted amendments and authorised the Law Committee to make minor corrections. It directed reformulation of cross empowerment to ensure SGST officers are empowered under the CGST Act and that a single authoritative order addresses disputes involving both CGST and SGST. The Council set appellate and tribunal provisions including single member benches, fixed differential interest rates for delayed refunds (6% generally, 9% after final adjudication), capped tax collection at source for e commerce up to 1%, and approved GSTN's e Way Bill module with costs borne by Central and State Governments.

Designation of CPIOs and Appellate Authorities in Customs Commissionerate Ahmedabad updated; Annexure-A substituted under RTI Act.
The Public Notice amends Annexure A to substitute Appellate Authority entries: Shri Mahavir Singh Chauhan replaces Shri Bharat Prakash at the Custom House (Sr. No.6) and Shri M. L. Meena replaces Shri Bharat Prakash at Mrudul Tower (Sr. Nos.9-10); the Annexure lists designated CPIOs, their jurisdictions and contact details for Customs Commissionerate, Ahmedabad.

Acceptance of DGFT e-BRC as proof of export realization enables drawback claims subject to exporter declaration and misuse safeguards.
DGFT's e-BRC will be accepted by Customs as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 for drawback purposes, subject to an appropriate exporter declaration on the e-BRC and except where specific intelligence or information of misuse exists; this addresses concerns that e-BRCs omit commission, freight, and insurance details relevant to drawback calculations.

Acceptance of DGFT e BRC as proof of realization for exports with LEO up to 31.03.2014 under the drawback scheme.
Acceptance of DGFT e BRC as proof of realization of sale proceeds is authorised for exports with LEO dated up to 31.03.2014 under the Drawback Scheme per Board Circulars. Exporters must complete a prescribed declaration on the reverse of the e BRC for shipping bills with LEOs from 12.08.2012 to 31.03.2014, confirming realised sale proceeds within the allowed period (or attaching extension proof), specifying whether proceeds meet drawback value or quantifying shortfall with breakup, and documenting return of drawback with interest where applicable, with signature, date, seal and IEC.

Jurisdiction of Settlement Commission benches assigned by State for determining the appropriate forum for customs import/export settlement matters.
Allocation of jurisdiction among the Benches of the Customs, Central Excise and Service Tax Settlement Commission for imports and exports is prescribed by state or union territory. The notice maps specific States and Union Territories to the Principal Bench at Delhi and Additional Benches at Mumbai, Kolkata and Chennai, establishing the territorial Bench to be used for settlement matters arising from customs import/export transactions and referencing the Commission's standing order as the source of these allocations.

Verification notices under section 133(6) require online response; failure to comply may lead to administrative escalation and penalties.
Verification of cash deposits for the demonetisation period is to be undertaken via the Online Verification Portal per the SOP dated 21.02.2017. Notices under section 133(6) must be generated through the ITD system only, responses furnished online within the stipulated period, and prior approval of the Pr. CIT/CIT/Pr. DIT/DIT is required before issuing a notice when a person fails to respond to online reminders. Failure to respond may lead to escalation as 'Not-Acceptable' and attract penalty proceedings.

Automated Gate System: RFID and PIN based verification ties container images to customs approval for gated yard movements.
Procedures require truck registration in the Automated Gate System with RFID tagging and driver image capture, PIN entry on Hand Held Terminals to retrieve container details, capture of container and seal images, transmission of factory stuffed or Direct Port Delivery data to Customs for approval, CISF visual verification via lane cameras, issuance of Drop Off or Pick Up Tickets for yard operations, and generation of out gate passes (EIR) after Out Survey Point checks.

Container and seal verification required before gate pass; endorsement by Customs enables shipping bill registration and export clearance.
Terminal procedures require that stuffed and self-sealed containers arrive with the invoice and shipping bill check list (including an examination report when stuffing was supervised). Gate passes must not be issued until the container has physically entered the parking plaza. The Customs Gate Officer must verify and endorse the container number, seal number and seal condition on the invoice or check list; this endorsement serves as proof for shipping bill registration and for granting the Let Export Order under the prescribed procedure.

Line of Credit terms require majority India-sourced supplies, EDF declarations and a multi-year terminal utilization period.
A Government of India supported Line of Credit to Sierra Leone finances a transmission line project, requiring eligible goods and services with at least 75 per cent sourced from India and the balance procured abroad; the LOC is effective from February 16, 2017, mandates Export Declaration Form shipment declarations, prescribes a multi-year terminal utilization period after project completion, disallows agency commission under the LOC while permitting exporter-paid commissions from own funds or EEFC balances subject to AD Category-I bank approval after full realization, and is issued under the Foreign Exchange Management Act, 1999.

Line of Credit support for export procurement sets Indian supply requirement and foreign exchange and compliance conditions.
A Government of India supported Line of Credit from Exim Bank to the Republic of Senegal finances bus procurement, requiring at least 75% of contract value supplied from India and permitting 25% foreign procurement; the LOC is effective from February 16, 2017 with a 60 month terminal utilization period. Shipments must be declared on the Export Declaration Form. No agency commission is payable under the LOC, though exporters may use own resources or EEFC balances for commission payments subject to realisation and applicable rules; AD Category I banks must notify exporters and may allow remittances accordingly. The directions are issued under the Foreign Exchange Management Act.

Line of Credit supports Malawi water project; majority sourcing from India, shipments require Export Declaration Form compliance.
Exim Bank provided a Government of India supported Line of Credit to Malawi for a water supply project, permitting financing of eligible Indian exports including goods, plant, machinery and consultancy; the contract mandates that the majority of goods and services be supplied from India while a portion may be procured abroad, shipments must be declared on the Export Declaration Form, and the LOC is subject to a terminal utilisation period. No agency commission is payable under the LOC, though exporters may remit commission from own funds or EEFC balances after full realisation, subject to remittance rules and Authorised Dealer Category I bank oversight.

Government-supported Line of Credit requires majority Indian-sourced supplies, EDF shipment declaration, and exporter-funded commissions allowed.
A Government of India supported Line of Credit to Kenya finances eligible exports under India's Foreign Trade Policy, requires a substantial portion of contract value to be supplied from India with the balance possibly procured abroad, mandates Export Declaration Form filing for shipments, sets a terminal utilization period post project completion, disallows agency commission under the LOC while permitting exporter-funded commission remittances from own funds or Exchange Earners' Foreign Currency Account after realization, and directs Authorised Dealer Category I banks to notify exporters; issued under the Foreign Exchange Management Act.

Line of Credit supported by Government enables export financing with Indian content requirement and FEMA-directed compliance.
Exim Bank's Government of India supported Line of Credit to Kenya finances eligible imports of goods, machinery and services from India for a textile factory upgrade, requiring at least 72 per cent Indian-sourced value and permitting up to 28 per cent foreign procurement; the LOC is effective from February 2017 with a terminal utilization period of 60 months. Shipments must be declared on the Export Declaration Form and exporters must follow Reserve Bank and FEMA instructions. No agency commission is payable under the LOC, though exporters may remit commission from their own resources or EEFC balances after full realization and subject to extant rules.

Container scanning procedure: suspicious DPD containers moved to nominated CFS for examination and OOC temporarily suspended.
Selected DPD containers will generally be scanned by mobile scanner; containers found Clean continue with the existing Out Of Charge process. Containers found Suspicious are moved to a nominated/preferred CFS, marked "suspicious" on the EIR, examined by the Docks officer, and have OOC temporarily suspended on the hard copy of the Bill of Entry. If no discrepancy is found, the prior OOC is restored with a remark; if discrepancies are found, the report is recorded and documents are sent to DC/EDI for cancellation of OOC and further action. Where scanning lists are unavailable or mobile scanners fail, specified fallback selection, seal integrity and fixed scanner procedures apply.

Remnant ATF duty payment via provisional prior bill with advance deposit enables debit-based clearance after post-landing quantity verification.
Procedure prescribes filing a Prior Bill of Entry with an estimated remnant ATF quantity, provisional assessment backed by a Provisional Duty Bond and an Advance Duty Deposit from which provisional duty is debited; actual quantity is determined after landing from the aircraft log/pilot declaration, leading to final assessment within seven days after endorsing the IGM, audit and manifest closure linking duty payment to the IGM, with an alternate regular Bill of Entry option for non-participating airlines.

Electronic Delivery Orders to become compulsory; stakeholders must adopt e-DO systems and expand payment options immediately.
The notice directs shipping lines, consol agents and other cargo service providers to adopt electronic Delivery Orders in lieu of paper delivery orders to simplify customs clearance and reduce dwell time. It gives advance intimation that electronic Delivery Orders will be made compulsory from a date to be notified, and instructs stakeholders to implement suitable measures immediately, including creating multiple payment options, ensuring transparency in charges, and complying with Handling of Cargo in Customs Area Regulations and customs cargo service approval requirements.