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Circulars
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Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels coastal vessels through foreign territory
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Coastal cargo carriage via foreign territory clarified-CBIC sets conditions for vessel and container use and invites implementation feedback.
Coastal cargo carriage between Indian ports via foreign-going vessels transiting foreign territory is addressed by a CBIC circular which resolves questions on movement through foreign territory, the conditions for use of containers for coastal goods, and the use of local/domesticated containers for EXIM cargo; stakeholders are asked to note the circular and report implementation difficulties to the customs office.
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessel/coastal vessels through foreign territory
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Coastal cargo carriage rules govern permissible transit routes, container use, and documentation for shipments through foreign territory.
The notice addresses compliance and procedural issues for carriage of coastal cargo between Indian ports via foreign-going or coastal vessels through foreign territory, including rules on movement through foreign territory, use of EXIM containers versus local containers, and required documentation, and directs stakeholders to the Board's circular containing the Board's decisions and clarifications while inviting reports of implementation difficulties.
Extension of facility of 24x7 Customs Clearance at ACC Import
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24x7 customs clearance extended - round the clock three shift operation; prior intimation required for non AEO imports to DC Shed.
Extension of round the clock customs clearance at ACC Import shed establishes three daily shifts (08:00-15:00; 15:00-22:00; 22:00-08:00). Prior intimation to DC Shed (Admin) is required for clearance of non AEO consignments during the last shift, Sundays or public holidays. Designated exit gates at DCSC and CELEBI warehouses and the KBE gate will remain open 24x7; custodians must provide necessary infrastructure and airlines must ensure continuous delivery orders. The notice takes immediate effect and modifies earlier public notices.
Amendments in Appendix 4J of Hand Book of Procedures 2015-20
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Advance Authorisation scope narrowed: flat rolled stainless steel imports removed from eligible Appendix 4J provisions.
The Director General of Foreign Trade has amended Appendix 4J of the Hand Book of Procedures 2015-2020 to delete the entry permitting import of flat rolled stainless steel classified under ITC(HS) codes 7219 or 7220; consequently, imports of those products under the Advance Authorisation route are removed from Appendix 4J.
Re-Constitution of Insolvency Law Committee as Standinq Committee for review of implementation of Insolvency & Bankruptcy Code, 2016
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Reconstitution of Insolvency Law Committee establishes standing review body to oversee IBC implementation and recommend reforms.
Re-constitution of the Insolvency Law Committee as a Standing Committee to review and guide implementation of the Insolvency and Bankruptcy Code, 2016, tasked with continuous review of corporate insolvency resolution and liquidation frameworks, identifying efficiency and effectiveness issues (including cross border, individual, group insolvency, avoidance actions, and Board regulatory powers), making recommendations to the Ministry, with specified membership, power to co opt experts, government allowances for non official members, and secretarial support by the Ministry or IBBI.
ICES Advisory 04/2019 (SCMTR) - Entity Registration and Approval under new Sea Manifest Regulations -- M/
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Sea cargo stakeholders must register on ICEGATE and obtain online entity approval to file electronic arrival and departure manifests.
Entities including Authorised Sea Carrier, Authorised Sea Agent, transhippers, terminal operators, custodians and authorised exporters must register on ICEGATE and submit an online application with master applicant details, authorised persons (each as ICEGATE child users), specified operations, supporting documents uploaded to e SANCHIT, and port of registration; applications are routed to ICES and processed by officers with the ENT_APR role who may approve or query, after which approved entities may operate and must comply with electronic Arrival and Departure Manifest submission requirements.
Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018
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Entity registration under Sea Cargo Manifest and Transhipment Regulations required; ICEGATE-based applications and ENT_APR approvals now mandated.
The Sea Cargo Manifest and Transhipment Regulations require stakeholders-including shipping lines, agents and exporters using eSeal-to file applications identifying the master applicant, authorized personnel, intended operations and supporting documents. Applications are to be submitted via ICEGATE and routed to ICES where officers with the ENT_APR role will verify documents, approve applications or raise queries; detailed guidance and registration advisories are available on ICEGATE.
Turant Customs-Next generation reform for Ease of Doing Business
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Self-registration on ICEGATE enables automated CCV and electronic clearance after verification and duty payment under customs rules.
Turant Customs allows importers to self-register goods on ICEGATE after arrival using the electronic integrated declaration; the system permits a Customs Compliance Verification (CCV) by the proper officer prior to duty payment. Upon CCV confirmation and payment, ICES 1.5 will electronically grant clearance consistent with statutory clearance provisions, subject to existing RMS interdictions, agency alerts, and local contingencies. ICES 1.5 also introduces an automated queue of Bills of Entry ready for clearance and requires field formations to map officers for system routing, with DG Systems to issue detailed technical guidance.
Removal of restrictions as regards Golakganj LCS
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Removal of export-only restriction at Golakganj LCS now allows all goods for import and export, subject to specific prohibitions.
CBIC Notification No. 19/2019-Cus (NT) omitted a proviso that had limited Golakganj LCS to export of stone boulders, stone chips and coal; that conditional export-only designation is removed, and henceforth the station will permit both imports and exports of all goods except where specific prohibitions or restrictions apply.
Writ Petitions on Safeguard Duty on “Solar cells whether or not assembled in modules or panels”
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Safeguard duty on solar cells: Supreme Court stay requires informing High Courts to prevent adverse interim orders.
Imposition of safeguard duty on imported solar cells was notified following DGTR findings; the Supreme Court stayed a High Court interim order that had restrained issuance of safeguard notifications and stayed further proceedings in the related petition. Departments are instructed to inform High Courts that the issue is sub judice before the Supreme Court to avoid adverse orders and to consider review, appeal or SLP proposals in consultation with legal officers if adverse orders arise.
SOP for handling of cases related to substantial cash deposit during the demonetisation period in which notice under section 142(1) of the Income-tax Act, 1961 has not been complied
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Best judgement assessment applied where s142(1) notices during demonetisation remain unresponded; AOs to collect evidence and proceed.
Where notices for return filing issued during demonetisation remained uncomplied, jurisdictional AOs will be provided updated identifying information and guidance, must invoke information gathering powers and conduct local enquiries, and proceed to frame a best judgement assessment after considering gathered material and affording the assessee an opportunity to be heard; supervisory directions from the Range Head and forwarding of material to jurisdictional AOs for identified ultimate beneficiaries are required, with completion targeted within the specified fiscal timeline.
Procedure in relation to delivery of DPD containers from port terminals of CUSTOMS MUNDRA to CFSs. if not cleared within prescribed 48 Hours period, Designation of CFSs
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Direct Port Delivery rules allow shipping lines to nominate any CFS if importer fails to designate one.
If DPD importers do not clear containers within the prescribed 48-hour period, containers shall be moved to CFSs preferred in the importer's advance intimation to the shipping line; in the absence of such preference, the shipping line may nominate any CFS and the containers will be moved en bloc to that nominated CFS, supplanting the earlier designated CFS arrangement and omitting the previously referenced Para 7.2.
Processing of Bills of Entry (BE)/ Shipping Bill (SB) in ICES
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Electronic transmission of Customs documents: authenticated PDF BE/SB replacing paper copies, with QR codes and phased digital signatures.
Project iCODE implements electronic transmission of Bills of Entry and Shipping Bills as authenticated PDFs. A pilot for generation and email transmission of the first copy of BE in PDF with QR codes is operational; feedback on data consistency and additional fields is requested to the system manager email by the stated deadline. PDFs in the pilot phase do not yet carry digital signatures. After feedback and incorporation of digital signatures, electronic transmission of the final OOC BE copy will commence and the facility will be extended to Shipping Bills. Importers and exporters are advised to register on ICEGATE to receive PDF copies and notifications.
Turant Customs-Next generation reform for Ease of Doing Business (EODB)
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Customs Self-registration of imported goods enables pre-payment verification via CCV and electronic clearance after duty payment.
Turant Customs enables importers to self-register arriving goods on ICEGATE before duty payment while requiring electronic Bills of Entry and digital signatures; Customs Compliance Verification will be completed by the proper officer after registration and, once duty is paid, the Automated System will electronically clear the Bill of Entry pursuant to the statutory proviso.
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territoy
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Coastal carriage through foreign territory: harmonised transit procedure requires marking, seals, manifests and GST documentation for shipments.
Movement of coastal goods through Sri Lanka and Bangladesh is permitted under a harmonised procedure using the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specified relaxations: no Bill of Coastal Goods filing where goods transit via foreign territory; consignor/consignee GSTIN (or VAT/PAN) and invoice details must be recorded; consignments must be marked and sealed "For Coastal Carriage through foreign territory"; masters must obtain the passed transit bill, prepare manifests and provide e Way Bill/container/seal details; tampering triggers inspection, adjudication and possible security; prohibited exports cannot transit.
Entity Registration and Approval under new Sea Manifest Regulations
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Entity Registration under new sea cargo manifest rules requires ICEGATE applications and customs approval before operating.
Registration under the Sea Cargo Manifest and Transhipment Regulations requires master applicants to apply via ICEGATE, providing details of the master entity, authorised persons, intended operations and supporting documents; applications will be routed to ICES for jurisdictional customs approval with verification and queries handled by the Apprising Officer (EDI), and a detailed guidance note is available on ICEGATE.
Amendment to Sea Cargo Manifest and Transhipment Regulations, 2018
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Sea Cargo Manifest regulations: commencement date deferred, altering compliance timeline for carriers and trade stakeholders.
Amendment notifies a deferment of commencement for The Sea Cargo Manifest and Transhipment Regulations, 2018, postponing their operation from the previously announced date to 1 August 2019 and altering the compliance timeline for Main Line Operators, steamer agents, importers, exporters, customs brokers and other trade stakeholders.
Turant Customs - Next generation reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification enables pre-duty self-registration and automated electronic clearance via the ICEGATE portal upon payment.
Turant Customs enables importers to self-register goods on the ICEGATE portal after arrival, before duty payment, and establishes Customs Compliance Verification whereby a proper officer completes statutory verifications post-registration; upon CCV confirmation and subsequent duty payment the Customs Automated System will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, and ICES 1.5 provides an automated queue for officers to grant clearance without manual presentation of Bill of Entry details.
Amendment to Sea Cargo Manifest and Transhipment Regulations, 2018
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Commencement of Sea Cargo Manifest Regulations postponed, notifying stakeholders of a revised operative start under amended notification.
Board Notification No. 17/2019 amends the Sea Cargo Manifest and Transhipment Regulations, 2018 by postponing their commencement: previously notified to commence on 1 March 2019, the Regulations are now directed to come into force on 1 August 2019. The public notice communicates this change to steamer agents, importers, customs brokers and consolidators.
Conduct of online examination under Rule 6 of Customs Brokers Licensing Regulations, 2018 by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN). Faridabad
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Customs Brokers Licensing Examination to be conducted online by authorized academy with MCQ test, pass threshold and oral follow-up.
An online computer based multiple choice licensing examination for customs brokers will be administered by NACIN under the Regulations; it comprises a three hour MCQ test with specified pass marks and mandates an oral examination for those who qualify. The statutory syllabus governs content. Practice question papers and admit card download links are posted on CBIC and NACIN websites, admit cards will be emailed in advance, and candidates must use the published centre lists and helpline email for issues.

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Mentioning details of inter-State supplies made to unregistered persons in Table 3. 2. of FORM GSTR-3B and Table 7B of FORM GSTR-1

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Inter State supplies reporting: concurrent disclosure in GSTR 3B and GSTR 1 required to secure correct IGST apportionment.
Registered suppliers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B, ... Summary

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Acts Income Tax