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Container Freight Station (CFS) of M/s LCL Logistix (India) private Limited
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Container Freight Station custodianship extended with bond, insurance and indemnity conditions until 31 January 2022.
The Principal Commissioner has extended the Custodianship and approval as Customs Cargo Service Provider for M/s. LCL Logistix (India) Private Limited, CFS, Haldia up to 31.01.2022 under Regulation 10(2) and Regulation 13 of Handling of Cargo in Customs Areas Regulations, 2019 (HCCAR, 2009) and Section 45 of the Customs Act, 1962, subject to bond of Rs. 8,64,00,000, insurance of Rs. 15 Crore, indemnity obligations under Regulation 5(6), and ongoing compliance with the Customs Act and HCCAR, 2009.
Ship Call based monitoring of compliance to SCMTR, 2018
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Ship-call monitoring strengthens timely SCMTR manifest filing through vessel-wise compliance checks, error resolution, escalation, and weekly reporting.
Ship-call-based monitoring at Mangalore Customs Commissionerate requires vessel-wise oversight of timely and error-free filing of SCMTR import and export messages and manifests. An Assistant Commissioner is allocated to each vessel to verify filing acknowledgements, coordinate with relevant stakeholders, support resolution of user-level errors and escalate unresolved system issues through the SCMTR cell. Daily ship-call registers and weekly vessel-wise monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses for the Voyage Call Number, Sea Arrival Manifest, entry-inward application, Sea Departure Manifest and Sea Departure Notification-Acknowledgement.
Improvements in Faceless Assessment - Measures for expeditious Customs clearances
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Faceless customs assessment reforms accelerate import clearance through higher facilitation, specialised assessment groups, automated examination orders and anonymised escalation.
Faceless customs assessment is expedited through a higher Risk Management System facilitation level, uniform FAG working hours, a first-decision timeline for Bills of Entry, limited and clearly framed assessment queries, and commodity-based FAG specialisation. Direct Port Delivery is extended to fully facilitated advance Bills of Entry, subject to port, terminal and custodian delivery requirements. Uniform Risk Management System-generated examination orders and First Check routing are introduced. An anonymised ICEGATE escalation mechanism permits importers and Customs Brokers to seek expeditious clearance of Bills of Entry delayed in assessment or examination.
Submission of Intimation of Arrest Report & Incident Report
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Intimation of arrest reporting: arrests must be notified in prescribed format to investigation authorities and compiled monthly by email.
Every arrest must be intimated promptly to the investigation member and zonal authority in the prescribed format; zonal offices must send a monthly zone-wise report of arrested persons to central investigation headquarters for compilation and onward transmission to the Board, and all reports must be submitted only by electronic mail, discontinuing hard-copy submissions.
Scheme for Remission of Duties and Taxes on Exported Products ( RoDTEP) w.e.f. 01.01.2021.
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Remission of duties on exports: transferable duty credits issued in electronic ledgers, usable for basic customs duty on imports.
Scheme issues transferable duty credit maintained in an electronic duty credit ledger for eligible exported goods, computed as percentages of Free on Board value or specified amounts and issued through the customs automated system. Exporters must claim via shipping bill declarations, may convert scrolls into e-scrips within the prescribed period, and use e-scrips only for payment of basic customs duty on imports. E-scrips are uniquely identified, valid for a fixed period, transferable only in whole, and subject to suspension, cancellation or recovery where export proceeds are not realised or credits were excess.
Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups w.e.f. 01.01.2021
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Transferable duty credit under RoSCTL - e scrips usable for basic customs duty, subject to export proceeds realisation.
RoSCTL for apparel/garments/made ups from 01.01.2021 provides remission as transferable duty credit recorded in an electronic duty credit ledger under section 51B. Claims will be processed on filed shipping bills and, once systems are enabled, by item level declaration in the electronic shipping bill. Systems processing will generate a scroll with duty credits which exporters may combine to generate e scrips. E scrips are valid one year, transferable only in whole, usable solely for Basic Customs Duty payments on imports, and subject to export proceeds realisation and provisions for suspension, cancellation and recovery.
Easing container availability for export cargo
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Container re-export extension: temporary rule allows three-month extension if importer intimates laden re-export before expiry.
Where containers imported under the exemption regime have an initial six-month re-export period ending on or before 31.03.2022, the Assistant Commissioner may apply the existing provision permitting an extension beyond six months up to a further three months upon receiving an intimation from the importer before expiry that the container will be re-exported in laden condition within the next three months.
Ship-Call based Monitoring of Compliance to Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
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Ship-call compliance monitoring requires assigned officers to verify manifest filings, resolve stakeholder errors, and maintain weekly vessel-specific records.
Ship-call based monitoring requires each vessel calling at Nhava Sheva to be assigned to an Assistant/Deputy Commissioner for ensuring timely SCMTR message and manifest filing. The assigned officer must verify filing acknowledgements, assist stakeholders in resolving user-level errors through prescribed guidance and error codes, and escalate unresolved system issues only after stakeholder-level rectification. Vessel-specific logs must record filing, acknowledgement, error and rectification status for required import, export and transhipment messages, and must be submitted weekly to the SCMTR section.
Continuance to earlier Advisory No. 05/SYS/WZU/2021 dated 20.07.2021 and Advisory No. 06/SYS/WZU/2021 dated 26.07.2021, Regarding- Integration of ECCS with IDPMS/EDPMS of RBI
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ECCS RBI integration: data sharing for documents with validated AD codes; exporters/importers must register AD codes on ICEGATE.
ECCS will transmit Courier Bills of Entry and Courier Shipping Bills to RBI via ICEGATE; from 01.11.2021 data will be shared only for documents with validated AD code status in ECCS, though ECCS processing continues even without AD codes. Exporters and importers are advised to register AD codes on ICEGATE, with exemptions where AD code is already registered in ACC at the same port code and for personal imports/exports; contact points are provided for implementation issues.
Easing availability of containers for exporters
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Container availability: directives require expedited disposal, de-stuffing, and monthly reporting to free long standing containers.
Directs field formations to expedite disposal of unclaimed, uncleared, seized and confiscated goods holding up containers per Board procedures and to submit Annexure I monthly by the 5th. Encourages removal of cargo to customs warehouses so containers can be released for reuse and requires monthly reporting on long standing containers via Annexure II, showing reasons for non release and progress, with proactive measures to enable de stuffing and release.
Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
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AEO-T1 continuous certification replaces periodic renewal through annual self-declarations, compliance monitoring, and comprehensive reviews of continuing eligibility.
AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.
Faceless Assessment – Creation of Facilitation Helpdesk
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Faceless assessment grievance facilitation creates a helpdesk and nodal escalation mechanism for urgent Bill of Entry clearance issues.
Faceless assessment grievance facilitation is established through the Turant Suvidha Kendra at Nhava Sheva for clearance-related grievances concerning Bills of Entry filed at the port. Importers, exporters, customs brokers and other stakeholders may approach designated officers or use specified electronic and telephone channels. A Joint Commissioner at the Turant Suvidha Kendra serves as the single nodal escalation point for urgent Bill of Entry clearance grievances, while implementation difficulties may be raised before the Additional or Joint Commissioner.
Online filing of AEO T2 and AEO T3 applications: Launch of Version 2.0 of web-application for filing, real-time monitoring, and digital certification
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AEO T2 and T3 certification now requires portal registration, enabling real-time application monitoring and digital deficiency responses.
Online processing for AEO T2 and AEO T3 certification requires applicants, after physically submitting documents to the jurisdictional AEO Cell, to register on the AEO portal and upload completed application annexures. Applicants can monitor processing in real time and upload additional documents to cure deficiencies. Existing AEO T1 status holders applying for AEO T2 may use existing login credentials. Portal registration became mandatory for AEO T2 and AEO T3 certification from 1 August 2021, while applications filed before 7 July 2021 may remain under manual processing unless migration is requested.
Instructions and clarifications by Directorates/Commissionerates/Audit: Scope of Section 151 A of the Customs Act, 1962
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Exclusive Board authority under Section 151A: only the Board may issue binding classification and import export procedure clarifications.
Exclusive Board authority is affirmed for issuing instructions or clarifications that establish uniformity in classification of goods, levy of duty, or implementation of any provision of the Customs Act or other law relating to prohibitions, restrictions or procedures for import or export of goods under Section 151A. Directorates/Commissionerates/Audit may investigate and report on divergences, modus operandi and violations but must not issue interpretive or prescriptive communications on matters within the Board's remit and must obtain Board clearance where opinions conflict with Board instructions.
Verification of the Preferential Certificates of Origin and difficulties being faced by the trade in implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020
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Verification of Certificates of Origin requires concrete reasons for doubt and specific information requests before seeking external verification.
Verification under CAROTAR must be based on a proper officer's reasoned belief that originating criteria are unmet or a preferential claim is invalid; requests under Rule 6(1)(b) must state specific grounds and precise information required from the Verification Authority. Representative CoOs should be selected where multiple identical items are under review, and prior verifications of the same manufacturer's product may be applied to subsequent consignments unless there is reason to believe origin has changed. RMS interdiction alone does not justify verification; prescribed procedures, formats and timelines must be followed.
De-notification of Inland Container Depots/Container Freight Stations/Air Freight Stations
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De-notification procedure for customs facilities clarified: disposal, dues clearance and nodal coordination required before revocation.
De-notification of ICDs, CFSs and AFSs requires a prescribed application, confirmation of up-to-date payment of Cost Recovery Charges (unless exempt), and submission of three lists identifying uncleared, auction-pending and detained/seized/confiscated goods. A nominated nodal officer will reconcile records, coordinate disposal or lawful transfer of goods, and seek disposal within four months; where disposal is delayed beyond three months, exceptional shifting to another facility within the same jurisdiction may be permitted under strict conditions. The jurisdictional Principal Commissioner/Commissioner of Customs will revoke statutory approvals, ensure recovery of dues and retention of bonds and securities until liabilities are resolved before forwarding de-notification proposals as required.
Amendment in Circular No. 38/2016-Customs with the insertion of a new entry 5(d) to enable Pr. Commissioners/Commissioners of Customs to decide the amount of security required in certain cases of provisional assessments
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Provisional assessment security: discretion to reduce or waive required security where original Certificate of Origin is not submitted.
Amendment creates entry 5(d) in Circular No. 38/2016 Customs for consignments lacking original Certificate of Origin, allowing Principal Commissioner/Commissioner to reduce or waive security for provisional assessments after recording reasons in writing, while entry 5(c) remains for genuineness doubts tied to CAROTAR Rule 6(1)(a) with full security; amendment applies to fresh and pending consignments and rescinds Instruction No. 04/2020 Customs.
Strict implementation of the Import Policy i.r.t. Transmission apparatus incorporating reception apparatus (ITC HS Code - 8525 60 00), by the Customs Authorities
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Import control on transmission apparatus: customs must block devices without required WPC licence to prevent network interference.
Customs are instructed to enforce that transmission apparatus with reception (ITC HS Code 8525 60 00), including mobile signal repeaters/boosters and certain walkie talkies, are not permitted for import except against a license issued by the WPC wing; this action targets unauthorized devices sold in grey markets and on e commerce platforms that interfere with licensed cellular service quality, and Customs must report any implementation difficulties to the Board.
Import of Split Cassia label as Cinnamon
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Labeling compliance: prevent import of Cassia or Split Cassia labeled as Cinnamon, customs to sensitize officers and refer consignments.
Instruction requires customs to ensure labeling compliance by preventing import of Cassia or Split Cassia labelled as Cinnamon; FSSAI has reported cases from Vietnam and has acted on referred consignments. Customs officers handling facilitated consignments and those at non-FSSAI ports must be sensitized to detect such mislabelling, and any implementation difficulties should be reported to the Board.
Container Freight Station (CFS) of M/s LCL Logistix (India) private Limited
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Container Freight Station operations extended with bond, insurance and indemnity obligations pending compliance review.
Custodianship of M/s. LCL Logistix (India) Private Limited CFS at Dighaspur, Haldia is extended for two months with retention as Customs Cargo Service Provider, subject to suspension or revocation for non compliance with the Customs Act and HCCAR. The operator must execute an Rs. 8,64,00,000 bond and maintain Rs. 30 Crore insurance, both subject to periodic review, and must indemnify the Principal Commissioner against liabilities for loss or damage to goods arising during handling.

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Scheme for Remission of Duties and Taxes on Exported Products ( RoDTEP) w.e.f. 01.01.2021.

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Remission of duties on exports: transferable duty credits issued in electronic ledgers, usable for basic customs duty on imports.
Scheme issues transferable duty credit maintained in an electronic duty credit ledger for eligible exported goods, computed as percentages of Free on ... Summary

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Acts Income Tax