24x7 Customs clearance expanded to extend assessment, examination and laboratory hours to mitigate congestion and delays.
Extended 24x7 operational measures at Jawaharlal Nehru Custom House, Nhava Sheva: expansion of working hours for all Assessment Groups, examination officers and Out of Charge procedures at CFSs, and continuous operation of the Customs laboratory to expedite test results. Specific contact persons and telephone numbers are provided for examination and assessment issues, and stakeholders may send feedback by email. The measures are to be treated as a Standing Order for officers.

E-waste management requires bulk consumers to use authorised channels, retain records, and submit annual compliance returns.
E-waste management requires bulk consumers to channel end-of-life electrical and electronic equipment through authorised collection, take-back, dismantling, or recycling routes; maintain Form 2 records; prevent mixing with radioactive e-waste; and file Form 3 annual returns by 30 June following the relevant financial year. Multiple offices in one State may submit one consolidated annual return.

Social Welfare Surcharge liability affirmed on imports paid via export incentive scrips; surcharge must be paid in cash, past scrip debits preserved.
The notice states that Social Welfare Surcharge is chargeable on imported goods even when Basic and Additional Customs Duties are debited to duty credit scrips under export incentive schemes; debit of SWS through duty credit scrips is not envisaged by the Foreign Trade Policy or exemption notifications, so SWS must be paid in cash going forward, while past debits to scrips will be accepted and not recovered in cash.

Import of gifts via courier prohibited except lifesaving medicines and Rakhi; otherwise gifts admissible only on payment of duties.
Import of goods presented as gifts through post or courier is prohibited except for lifesaving drugs/medicines and Rakhi; such consignments seeking the gift exemption are disallowed but may be imported on payment of full applicable duties as personal imports. Lifesaving drugs and Rakhi remain eligible for the notified exemptions. Instruction 9/2017 is rescinded following amendment removing the personal import value cap, and officers must apply customs valuation rules strictly to prevent undervaluation.

Handling of Cargo in Customs Area Regulations enforcement creates a CCSP Cell to oversee cargo facilities and update commissionerate jurisdiction.
The amendment creates a Customs Cargo Service Provider (CCSP) Cell under the Principal Commissioner of Customs (General) charged with enforcement of the Handling of Cargo in Customs Area Regulations, 2009 in all port terminals, private jetties and wharfs, container freight stations and other facilities related to landing of goods and passengers, by inserting that role into the table of charges in paragraph 4 of the earlier Trade Notice and notifying trade to note jurisdictional changes.

Social Welfare Surcharge applicability affirmed: SWS payable in cash on imports despite duty-credit scrip debits.
SWS is chargeable as an additional customs duty on imported goods and is distinct from Basic and Additional Customs Duty; duty credit scrips are a mode of payment for those duties but do not exempt SWS, which must be paid in cash going forward, although past debits of SWS to scrips will be accepted for earlier transactions.

GST practitioner enrolment authority is vested in designated Assistant Commissioners, enabling their treatment as proper officers.
GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to eight Assistant Commissioners. The authorisation is exercised under the Commissioner's power of delegation and designates these officers as Proper Officers for enrolment of GST Practitioners under the Delhi GST framework.

Rupee derivatives at IFSCs permitted with non resident trading and mandatory settlement outside the Indian Rupee under RBI directions.
Rupee derivatives are permitted to be listed and traded on recognised IFSC stock exchanges under RBI directions, with non resident participation by default and resident participation only with RBI permission. Contracts involving the Rupee must be settled in a currency other than the Indian Rupee, with the FBIL Reference rate as the settlement price where available; contract specifications are set by recognised exchanges in consultation with SEBI. Trading is subject to margins, SEBI position limits and RBI authorisation requirements, and the RBI may modify eligibility, limits or margins in the public interest.

Detention of goods: allow release of consignments with valid documents while defective parcels remain detained pending officer order.
Proper Officers may, after verification and on request of the Parcel/Transporting/Courier agency, permit release of consignments with valid documents while detaining consignments with defective documents on the premises of the registered agency; defective consignments shall not be released without a Proper Officer's release order, and any permission to release does not absolve the transporter or owners from joint and several liability under the GST regime.

HS code classification: importers must use specific 8 digit ITC(HS) codes or face licensing regime for 'Others' imports.
Importers must file Bills of Entry with specific 8 digit ITC(HS) codes from Schedule I (Import Policy) instead of using the residual 'Others' category. Continued misclassification will prompt a review and may lead to shifting items entered under 'Others' from free to restricted status, triggering a licensing regime; trade may propose appropriate 8 digit HS codes where existing codes are inadequate.

Rights issue by listed InvITs: prescribed eligibility, merchant banker due diligence, disclosure, ASBA payment and allotment rules govern issuance.
Rights issues by listed InvITs require board approval of the investment manager, listing of the same class of units, in principle stock exchange approval, ongoing compliance with listing obligations, and absence of disqualified persons. The investment manager must appoint merchant banker(s) (including a lead), conduct due diligence, file a draft letter of offer with the Board and stock exchanges, invite public comments, address Board observations, and include Annexure I disclosures. Operational rules cover record date announcement, timelines for opening and closing, demat credit of entitlements, mandatory ASBA payment, minimum subscription threshold, allotment priority and listing of allotted units, alongside filing an allotment report.

Rights issue procedure for REITs mandates eligibility, merchant banker oversight, disclosures, ASBA payment and allotment rules.
Guidelines prescribe conditions for REIT rights issues including board resolution, pre-existing listing of same class units, in principle exchange approval, and absence of disqualifying statuses; require appointment of lead merchant banker and intermediaries with mandated due diligence; mandate filing and public posting of a draft letter of offer with prescribed disclosures and Board observations; set pricing, record date announcement, ASBA payment, dematerialised allotment and specified subscription, allotment and listing procedures; and impose restrictions on further capital issues until listing or refund, with required post-issue allotment reporting.

Statement on deviation in use of proceeds for listed non-convertible debt and preference shares must be filed half-yearly.
Listed entities issuing listed non-convertible debt securities or non-convertible redeemable preference shares must file a half-yearly Statement indicating Deviation or Variation in the use of proceeds in the Annexure-A format, within 45 days of each half year until funds are fully utilised. The report must quantify deviations from objects and allocations, include explanations, auditor comments, and be reviewed by the Audit Committee or Board, with the committee's comments filed with the stock exchange.

Paperless LPCO uploads require PGAs to upload recent authorizations; beneficiary uploads deactivated and ICEGATE email registration is mandatory for beneficiaries.
Operational directions require PGAs to upload digitally signed LPCOs to the e-SANCHIT platform and state that beneficiary self-uploading will be deactivated from the specified cut-off; PGAs must upload LPCOs issued during the transitional period and may upload earlier LPCOs to enable use. PGAs must use ICEGATE-registered email addresses for communication and IRN transmission, and implementation issues should be reported to the Assistant/Deputy Commissioner (EDI).

Sea cargo stakeholders must register on ICEGATE and test new manifest formats ahead of mandatory switchover.
Registration on ICEGATE is required for all stakeholders under the Sea Cargo Manifest and Transhipment Regulations; master applicants must apply via ICEGATE providing entity details, authorized personnel, intended operations and supporting documents. Applications route through ICES for approval by the jurisdictional Customs officer. A testing phase beginning 15 January 2020 requires sending both new and existing manifest formats, with the new format effective from 16 February 2020; entity-specific message obligations and any special pre-approval requirements are set out in an annexure and technical guidance on ICEGATE.

Grievance redressal committee established to address GST taxpayer grievances with quarterly meetings and IT-based tracking of resolutions.
A Grievance Redressal Committee for Rajasthan is constituted with central and state tax co chairs, nodal IT and stakeholder representatives, and nominated trade and tax professional members for two year terms; absence from three consecutive meetings without reason leads to replacement. The Committee meets quarterly (or more frequently), considers taxpayer procedural and IT grievances, refers matters needing legislative or policy change to the policy secretariat, and refers portal issues to the IT provider. An IT portal will record grievances, statuses and actions for stakeholder access.

Reverse Charge Mechanism applies where non corporate vehicle lessors do not charge tax, making corporate recipients GST-liable.
RCM applies to renting of passenger motor vehicles where fuel is included; the supplier shall not charge tax when service is under Reverse Charge Mechanism. The recipient is liable under RCM if the supplier does not issue an invoice charging the higher-rate GST. The notification was amended to clarify that RCM applies only where the supplier is non-corporate, does not charge the higher-rate, and supplies to a body corporate.

Options in goods permitted; physical settlement and enhanced risk management and disclosure obligations now required.
The circular permits launch of Options in Goods in commodity derivatives subject to prior regulatory approval, mandatory public disclosures of top participants' open interest, and enhanced surveillance. Options must use underlying goods for which futures exist or are proposed and must match futures' specifications and settlement methodology; exercise results in physical delivery and follows a prescribed ATM/CTM/ITM/OTM mechanism with fair assignment to short positions. Position limits align with futures norms and Clearing Corporations must adopt CPMI IOSCO compliant risk management including risk based initial margins, portfolio client margining, real time scenario application and mark to market treatment of options.

Paperless LPCO processing: beneficiaries barred from direct uploads; PGAs must upload authorizations to e SANCHIT for trade use.
Implementation of e SANCHIT requires PGAs to upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) onto ICES for paperless processing. Four additional PGAs are being added and beneficiary uploading of previously issued LPCOs will be deactivated from the cut off date; PGAs must upload LPCOs issued during the prior short window and may upload earlier LPCOs. Communication will be by ICEGATE registered email and beneficiaries must ensure correct registration; the notice operates as a standing order and operational issues must be reported to NS I Appraising Main (Import) officials.

Social Welfare Surcharge on imports must be paid in cash; duty credit scrips cannot be used to discharge SWS.
Levy and cash payment obligation of Social Welfare Surcharge on imported goods is affirmed, and its collection cannot be met by debit to export-oriented duty credit scrips. Duty credit scrips under the FTP are a mode of payment allowed for Basic and Additional Customs Duty but do not envisage debit of SWS; therefore SWS must be paid in cash for future imports, while past debits in scrips will be accepted and not recovered.