Customs location status: ICD Daulatabad declared inactive; only ICD Maliwada and ICD Waluj remain active, contact officials.
The notice declares ICD Daulatabad (code INDLB6) listed in the ICEGATE UNLOCODE directory as not an active customs location and states that only two inland container depots are operative in the commissionerate. Traders are directed to rely on those active ICDs for customs transactions and to contact the Superintendents of Customs at the operative ICDs via provided phone and email channels for any clarification or assistance.

Appointment of Common Adjudicating Authority assigns a specified show cause notice to the Commissioner of Customs for adjudication.
The Board, invoking powers under the applicable customs notification, assigns the show cause notice issued by the Directorate of Revenue Intelligence in the matter concerning M/s Becton Dickinson India Pvt. Ltd. & Others to the Commissioner of Customs (Port Import), Custom House, Chennai for adjudication, and circulates the order to designated customs officials for service and information.

Advance Bill of Entry permitted where electronic IGM is not filed, subject to manual noting, CGM filing and subsequent regularization.
Where electronic IGM/CGM is not available after migration to ICES 1.5, importers/CHAs may file advance/prior Bills of Entry in ICES 1.5, pay duties and seek a manual noting by the Import Noting Section which will verify details against the manually filed IGM and record the manual IGM and line number. For LCL, manual CGM filing is permitted subject to later electronic update. The Docks Officer will manually register and grant Out of Charge after verification, and all such Bills must be regularized in ICES 1.5 once IGM/CGM are successfully filed.

Appointment of cost auditor requires Audit Committee/Board approval, e-filing of Form 23C and deemed government approval.
Companies required to audit cost records must appoint a qualified cost accountant as cost auditor, with the Audit Committee (or Board where no committee exists) ensuring statutory eligibility, independence certification, and compliance with engagement limits. The company must e-file Form 23C with prescribed attachments and fee within the prescribed period; the filing is deemed approved absent contrary direction within thirty days, subject to resubmission if required. Following deemed approval the company issues the appointment letter and the cost auditor must notify the Central Government; companies must disclose auditor details and report filing dates in the Annual Report. Penalties apply for defaults by companies, officers, and auditors.

Arrival card revision extends the new customs form to land and sea entries; 'Flight Number' may read Not Applicable or train/vessel.
The revised customs portion of the Arrival Card notified by the Ministry of Home Affairs must be used at Land Customs Stations and Sea Ports as well as airports; in the 'Flight Number' column customs may record "Not Applicable" or the train or vessel details, and the earlier Board circular is modified accordingly.

Self-assessment of customs duty required: electronic filing mandated, subject to verification, re-assessment and provisional assessment procedures.
Self-assessment of customs duty requires importers and exporters to file Bills of Entry and Shipping Bills electronically, declaring correct classification, value, duty rate and exemptions; electronic filing is default, with manual filing only in exceptional, authorised cases. Declarations are subject to selective verification via the Risk Management System, including examination, testing and document production; incorrect self-assessments may be re-assessed by the proper officer, and provisional assessment with security may be used where immediate re-assessment is not feasible.

Professional certification of electronic company filings triggers responsibility for data integrity and temporary debarment pending inquiry.
Practising professionals who are members of designated professional bodies must digitally certify electronic company filings; such certification allows filings to be accepted without routine officer approval, while professionals remain responsible for document integrity. On complaints, the Regional Director will conduct a prima facie enquiry, the e Governance Cell will refer the matter to the professional institute for enquiry to be completed within a month, and the professional will be debarred from portal submissions for thirty days or until the institute's report is received; the Ministry will then decide after considering the institute's findings.

Education Cess treated as part of service tax; where whole service tax is exempt, cess is also not recoverable.
Education Cess and Secondary and Higher Education Cess are levied and collected as a percentage of service tax and therefore become nil where the whole of service tax is exempt; field formations are directed not to recover education cesses in such cases, and cess refunds made to exporters along with exempted service tax need not be recovered.

Duty drawback procedure for gold and silver jewellery requires BIS-certified assaying, Customs-supervised sampling, and specified documentation.
Duty drawback on exported gold and silver jewellery is conditioned on purity verification and specified documentation. Exporters must file a drawback shipping bill with invoice, purchase order/LC, packing list declaring itemwise net metal and stone weights, GR I, registration certificate and a declaration. Customs will mark shipping bills for BIS certified assaying, issue test memos, supervise sampling via a preventive officer who escorts and certifies packages, and receive assay certificates stating purity and stone weight. ACC examiners endorse net metal weight and purity and the drawback section computes net content by multiplying net weight by purity for claim processing.

Export under bond procedure: exporters must submit monthly proof of export and certified ARE-1 to obtain re-credit.
Export under bond without payment of duty requires submission of a monthly statement in Annexure-19 together with original ARE-1 duly certified (Pass for Shipment Order) by Customs, and supporting self-attested photocopies of the bill of lading and the Shipping Bill. The statement must be submitted to the divisional office (through the Range) or to the bond-accepting authority, which shall immediately acknowledge receipt. Exporters, notably merchant-exporters, must strictly comply to tender proof of export and obtain re-credit.

Adjustment of case assignment limits allows local modification to ensure equitable workload among assessing officers.
Permits Commissioner level authorities to adjust the Board's monetary limits for assignment of income tax cases by up to Rs. 5 lakhs where strict application would cause substantially uneven workload distribution between DCsIT/ACsIT and ITOs, subject to recording reasons. Clarifies that 'mofussil areas' mean all stations other than the specified metro cities, preserving the territorial classification for applying the limits.

Transporter liability for excisable goods: lack of invoices or records can trigger seizure and penalties under excise rules.
Transporters who accept or carry excisable goods without proper invoices or accurate lorry receipts, or who destroy transportation records, may be liable to seizure of goods and conveyances and to penalties where there is reason to believe the goods were removed to evade excise duty. Central Excise Officers may detain or seize goods and vehicles when duty liability is suspected; transporters knowing or suspecting confiscable goods will face penalties. Transporters must maintain proper transport records and carry goods under proper invoices for the prescribed statutory retention period.

Limitation law governs arbitration filings; depositories must align bye laws, notify participants and update websites.
The limitation period for filing an arbitration reference in depository matters shall be governed by the Limitation Act, 1963, including cases where the Limitation Act period has not expired and no arbitration was filed or where an arbitration was earlier rejected solely for delay but the Limitation Act period still subsists. Depositories must amend bye laws, notify Depository Participants to inform Beneficial Owners, and disseminate the change on their websites.

Overseas forex trading restrictions bar remittances for internet portal trading; banks must block and report suspicious payment flows.
Residents are not permitted to remit funds for overseas foreign exchange trading through electronic or internet trading portals; foreign exchange derivative contracts are allowed only to hedge permissible underlying exposures, while currency futures and options on recognised domestic stock exchanges remain permitted subject to Reserve Bank directions. Banks must be vigilant against portals soliciting margin or investment payments via domestic accounts or cards, as such collections and remittances may contravene foreign exchange rules and KYC/AML obligations.

Easy Exit Scheme: streamlined acceptance of strike off applications where compounding for non filing is pending, subject to disposal.
Applications for strike off under the Easy Exit Scheme from companies that are defunct and face prosecutions only for non filing of annual returns and balance sheets may be accepted if a compounding application has been filed or an undertaking to file one is furnished; final name removal is to occur only after disposal of the compounding application. Certificates from practising Chartered Accountants, Cost Accountants or Company Secretaries certifying present directors may be accepted to address signatory database mismatches, and indemnity bonds and affidavits of foreign nationals/NRIs must be notarised per their country's law.

Director Identification Number: mandatory identity fields and PAN requirement to enable online DIN processing and prevent duplicate DINs.
The Ministry requires Name, Father's name, Date of Birth, PAN for Indian nationals and Passport for foreign nationals as mandatory fields in DIN 1 to enable system examination of DIN 4 and prevent duplicate DINs; existing DIN holders who did not furnish PAN must file DIN 4 to furnish PAN.

Handicraft classification: certificates from the certifying authority should normally be accepted and exports not held up.
Certificates from the recognised certifying authority for artware and handicraft exports should normally be accepted by customs and not rejected as a routine; rejection requires Commissioner approval and consultation with the certificate issuer, and exports should not be held up. Examination of consignments without certificates must follow normal export examination norms and EDI selection, with certificates sought only when doubt arises.

AML/CFT compliance required for money transfer agents: FATF guidance must be implemented and constituent notification mandated.
Indian agents under the Money Transfer Service Scheme are directed to implement AML and CFT measures for cross border inward remittances by considering the FATF Statement and the referenced Paragraph 5.10(b) guidance; they must notify their constituents and obtain acknowledgement from their Principal Officer to ensure compliance.

AML/CFT compliance required for money changing activities; authorised persons must implement FATF action-plan and note statutory penalties
Authorised persons engaged in money changing activities are directed to consider and implement the FATF action plan set out in the enclosed Statement, to notify their constituents, and to have their Principal Officer acknowledge receipt. Compliance with AML/CFT controls, including recordkeeping, client identification and reporting obligations, is mandated under the relevant foreign exchange and anti-money laundering statutes and rules; failure to comply will attract statutory penalties.

AML/CFT risk: Indian MTSS agents must assess and mitigate transactions involving jurisdictions with FATF strategic deficiencies.
Authorised Persons under the Money Transfer Service Scheme must apply enhanced Know Your Customer (KYC), Anti Money Laundering (AML) and Combating Financing of Terrorism (CFT) measures for cross border inward remittances, taking into account risks from jurisdictions identified by the Financial Action Task Force as having strategic AML/CFT deficiencies, incorporate those risks into customer due diligence and monitoring, notify constituents, and obtain Principal Officer acknowledgement; directions are issued under the regulatory foreign exchange and anti money laundering framework with attendant penalties for non compliance.