Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Amendment in Export Policy of Wheat Flour (atta)
Show AI Summary
Export of wheat flour subject to Inter-Ministerial Committee recommendation, changing clearance rules and transitional arrangements.
Wheat flour export remains Free but is now subject to recommendation of an Inter Ministerial Committee (IMC) effective 12 July 2022; Para 1.05 transitional arrangements of the Foreign Trade Policy are not applicable. Consignments between 6 July and 12 July 2022 are allowed only if loading had commenced before the Notification or the consignment was handed to and registered with Customs. Quality-related modalities will be issued separately, and Commissioners are instructed to implement the Notification immediately.
Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962
Show AI Summary
Warehousing of electricity impermissible under MOOWR; permissions for solar-generated electricity must be reviewed and halted.
Permissions under section 65 permitting warehousing of imported solar panels and related capital goods to generate electricity are inconsistent with MOOWR 2019 because electricity cannot have a one-time-lock affixed nor be ordinarily deposited in a warehouse; the Board has not exempted electricity nor issued separate removal provisions, therefore such permissions must be reviewed and no further permissions granted under section 65.
Measures to streamline the assessment process and expedite customs clearances pertaining to the faceless assessment including those relating to National Assessment Centre- 5 (Mechanical Machinery Chapter 84)
Show AI Summary
Faceless assessment: Trade must upload mandatory documents and provide comprehensive responses to expedite customs clearance.
The notice mandates steps to expedite faceless assessment: observe the CBIC assessment window, minimize repeated queries by consolidating issues, monitor transfers between FAG and PAG, and require importers/brokers to pre file Bills of Entry with all mandatory documents, adequate licence balances, and complete product and origin declarations on e Sanchit to prevent returns and assessment delays; grievance escalation is available via Turant Suvidha Kendra and Additional/Joint Commissioner (EDI).
Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and non-genuine International Mobile Equipment Identity”
Show AI Summary
Prohibition on importing mobile phones with fake or duplicate IMEI requires an ICDR-issued IMEI certificate before customs clearance.
Import of mobile handsets with all-zero, null, duplicate, fake or invalid IMEI/ESN/MEID is prohibited; importers must obtain an IMEI certificate via the ICDR portal, where automated validation against GSMA TAC data and internal checks issue a certificate with control numbers and QR code for genuine consignments, and customs must validate certificates electronically prior to selective physical examination, while DoT supervises system operation, maintenance and audits.
Improvements in Faceless Assessment in NAC 5 (Mechanical Machineries of Chapter 84), Measures for streamlining process and expediting Customs clearances
Show AI Summary
Faceless assessment streamlining requires complete e-Sanchit documentation, limited queries, and grievance escalation to expedite customs clearance.
Faceless assessment of Bills of Entry is streamlined by limiting multiple queries, monitoring first-check and Port Assessment Group referrals, and requiring complete e-Sanchit documentation before filing. Importers and Customs Brokers should file Bills of Entry in advance, upload applicable regulatory, export, licence, technical, origin, quantity and other assessment documents, and provide specific query responses. Clearance grievances, including delays, unwarranted queries and first-check orders, may be escalated through the Turant Suvidha Kendra or the concerned Additional Commissioner or Joint Commissioner.
Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid
Show AI Summary
Customs refund claims depend on prior reassessment or amendment of assessment, with post-out-of-charge procedures strictly regulated.
Refund claims for excess customs duty on Bills of Entry require prior modification of the assessment or self-assessment through the proper statutory route, and refund cannot be entertained under section 27 alone. Group officers are to re-assess Bills of Entry only as a consequence of an appellate order, not suo motu, and consequential refund is then to be processed by the Refund Section. Certain Bills of Entry, including post-out-of-charge amendments under sections 149 or 154 and cases with no revenue implication, are excluded from this restriction, subject to the stated procedural requirements.
Withdrawal of Public Notice No-92/2021 regarding Utilisation of MEIS scrip for import in absence of mandatory recording of transfer details facility on DGFT website
Show AI Summary
MEIS scrip transfer recording resumes, withdrawing the import-utilisation arrangement created during unavailability of the mandatory recording facility.
Re-operationalisation of the DGFT Scrip Transfer Recording Module restores the facility for recording transfer details of MEIS scrips, with additional features and limitations. Public Notice No. 92/2021, concerning utilisation of MEIS scrips for imports when the mandatory transfer-detail recording facility was unavailable, is withdrawn. Stakeholders must use the re-operationalised mechanism for MEIS scrip transfers.
Amendment in Export Policy of items under HS Codes 27101241, 27101242, 27101243, 27101244, 27101249, 27101941, 27101944 and 27101949 of Chapter 27 of Schedule 2 of the ITC (HS) Export Policy
Show AI Summary
Export policy conditions for motor gasoline and gas oil require domestic supply commitments and quarterly reporting to MoPNG.
DGFT amended export policy for specified HS codes covering motor gasoline and gas oil to impose policy conditions: exporters must submit a self-declaration at the time of export confirming that a portion of the Shipping Bill quantity has been or will be supplied to the domestic market during the current financial year, with exemptions for exports to Bhutan and Nepal and for 100% EOUs and SEZ units; affected exporters must file quarterly returns with the Ministry of Petroleum and Natural Gas. CBIC instructed Customs officers to implement and report difficulties.
Simplified regulatory framework for e-commerce exports of jewellery through Courier mode
Show AI Summary
E commerce jewellery export framework streamlines courier exports and sets electronic declaration, documentation and re import conditions.
A simplified framework requires electronic filing of Courier Shipping Bill (CSB V) on ECCS with seller as exporter and consignee as buyer, amended CSB V fields for e commerce identifiers and jewellery specifications, and mandatory upload of supporting documents (invoice, packing list, product and packaging photos, product listing image, payment confirmation). Customs assessment is risk based with X ray scanning, CCTV monitored examination, sealed openings and ECCS recording; LEO issued after regulatory checks. Re imports of returned jewellery are enabled subject to strict matching, documentation, temporal and value limits, 100% examination and neutralisation of any tax benefits.
General Waiver of penalty for late filing of Bill of Entry due to the ICES being down for DR Drill and Maintenance
Show AI Summary
Late filing of Bills of Entry receives conditional late-fee waiver where ICES disruption prevented timely electronic filing.
Late fee for delayed filing of Bills of Entry is waived for 25 and 26 June 2022 where timely filing was prevented by ICES disruption during a disaster-recovery drill and maintenance period. The waiver applies to late fee otherwise chargeable under the Bill of Entry (Forms) Amendment Regulations, 2017, subject to submission of a negative acknowledgement or other proof that a Bill of Entry number could not be generated.
General Waiver of penalty for late filing of Bill of Entry due to the ICES being down for DR Drill and Maintenance- reg.
Show AI Summary
Waiver of late fee granted for Bills of Entry for vessel entry inward on 26 June upon proof of non-generation.
A waiver of the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017 is granted for Bills of Entry filed belatedly that pertain to Vessel Entry Inward on 26 June 2022, conditional on production of a negative acknowledgement or proof of non-generation of a Bill of Entry number due to ICES unavailability; the Public Notice is issued as a standing order and remaining difficulties are to be reported to the Additional Commissioner of Customs (Appg.Main).
FSSAI Imports related directions on rectifiable labeling information for imported food consignments and import of Clove Stem
Show AI Summary
Rectifiable labeling permitted at port for specified nutritional and expiry information; clove stem imports require safety and volatile oil testing.
Rectifiable labeling for imported food may include specified nutritional contribution and expiry information if provided by the manufacturer and verified by the Authorized Officer; corrections must be made at customs bound warehouses before inspection by affixing a single non detachable sticker adjacent to the principal display panel without altering the original label. Clove stem imports are to be tested against horizontal safety parameters and a prescribed volatile oil content on a dry basis equivalent to half the value for whole clove; authorized officers must ensure compliance and report implementation difficulties.
Improvements in Faceless Assessment Measures for streamlining , process and expediting Customs clearances - reg.
Show AI Summary
Faceless assessment measures to reduce multiple queries and expedite customs clearance; trade must upload mandatory documents.
Officers are instructed to avoid multiple queries and a monitoring mechanism at ADC/JC and Commissioner levels will track queries by the Faceless Assessment Group; Bills of Entry subject to first check or returning after repeated queries will be monitored and may be pushed to PAG after a second query if importers fail to supply required documents. Customs Brokers and importers must upload mandatory documents in e-Sanchit (licences, export/freight papers, COO/brand/make/model certificates, product literature, UQC and CCR/OGD-required documents) and file Bills of Entry in advance, while designated TSK and ADC/JC contacts are provided for grievance redressal.
Commissioning and commencement of operation of Mobile X-ray Container Scanner (MXCS) at Syama Prasad Mookerjee Port, Kolkata (SMPK); Procedure to be followed for containers selected for scanning at MXCS
Show AI Summary
CFS-bound import container scanning procedure revised with RFID tracking, direct movement, and mandatory verification at MXCS.
The procedure for CFS-bound import containers selected for scanning at MXCS is modified to reduce dwell time and permit movement directly to the CFS after unloading. The earlier requirement of returning targeted containers to NSD after scanning is dispensed with, and the Custodian is made responsible for ensuring scanning either en route or by moving the container from the CFS to MXCS and back after permission. RFID sealing, system-based movement recording, verification by Preventive Officers, reconciliation of targeted containers, and special treatment for not clean or over-dimension cargo are prescribed.
Changes in System with respect of AD Code Registration in exports
Show AI Summary
AD Code registration is centralised, allowing a registered export bank account to be used across all Customs locations.
AD Code registration for exports follows a one-time registration model: an AD Code and associated bank account registered against an IEC at one Customs port may be used at all Customs locations for filing shipping bills. New registrations and updates must be requested online through ICEGATE and approved at the selected port of registration. Multiple AD Codes and bank accounts may remain linked to one IEC. Amendments to a particular AD Code account can be made only at its registered port, while existing AD Codes are mapped to the port where the last related shipping bill was filed.
Restrictions on import of products made of plastic
Show AI Summary
Extended Producer Responsibility for plastic packaging: phased EPR targets, import prohibitions on listed single-use plastics and centralized registration required.
Restrictions implement amended Plastic Waste Management Rules by prohibiting specified single-use plastic items from manufacture, import, stocking, distribution, sale and use from 1 July 2022 (compostable-plastic exception), increasing minimum carry-bag thickness and requiring registration of producers, importers and brand-owners on a CPCB centralized portal. Category-wise EPR targets, recycling minima, end-of-life disposal rules and mandatory recycled-content percentages are phased in; obligations include Action Plans, annual returns with certified recycling evidence, trading and carry-forward of surplus EPR certificates, and imposition of environmental compensation for non-compliance.
Changes in the System with AD Code registration in EDI (Centralised) Section, JNCH
Show AI Summary
Centralised AD Code registration enables an IEC to use registered bank-account details across all Customs locations.
AD Code and associated bank account registration for an IEC is centralised in the Customs EDI system. Registration at one Customs port enables use of the AD Code for filing shipping bills at all Customs locations, without separate port-wise registration. New registrations and updates must be requested online through ICEGATE and approved under the CLK role at the registration port. Amendments to linked account details can be made only at that port. Multiple AD Codes and associated accounts may remain registered against an IEC.
Instructions to Authorized Officers of FSSAI & Customs regarding testing of UHT Whipping Cream
Show AI Summary
Commercial Sterility Test exclusion for UHT whipping cream: imported consignments shall not be subjected to that test.
Instruction requires that the Commercial Sterility Test in Table 2B of the FSS Regulations, 2011, shall not be applied to imported UHT whipping cream, because stakeholder input and the Scientific Panel determined the test is not feasible given the product's nature and storage conditions; Authorized Officers of FSSAI and Customs must ensure consignments are not tested for Commercial Sterility and report implementation difficulties to the Board.
Regulation regarding export of raw, white and refined sugar under OGL in the current sugar seasons 2021-22 (Oct-Sept.)
Show AI Summary
Export restriction on sugar requires specific permission from the Directorate of Sugar for exports under OGL.
Export of raw, white and refined sugar is placed in the Restricted category requiring specific permission from the Directorate of Sugar via issuance of Export Release Orders (EROs) processed through the National Single Window System or email in prescribed format with supporting contracts, bank documents or proof of advance payment. EROs are time limited, non amendable, published on the Directorate's website, and shipments already meeting prescribed port filing conditions remain permissible. Sugar mills must submit daily dispatch reports, obtain approvals before export dispatch, and breaches may attract blacklisting and penalties under the Essential Commodities Act and the Sugar (Control) Order.
Faceless Assessment - Measures for timely assessment of Bills of Entry by providing all the details at first instance -Efforts to reduce queries/compulsion to raise queries
Show AI Summary
Faceless assessment requires complete, legible and linked Bill of Entry documentation to reduce queries and accelerate import clearance.
Faceless assessment of Bills of Entry requires complete initial disclosure of commodity description, brand, model and assessment-relevant specifications. Supporting technical literature, mandatory documents and certificates should be uploaded at the first instance. e-Sanchit uploads must be legible and linked to the relevant Bill of Entry, enabling assessing officers to examine the material and reducing avoidable queries and delays in assessment and clearance.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Measures to streamline the assessment process and expedite customs clearances pertaining to the faceless assessment including those relating to National Assessment Centre- 5 (Mechanical Machinery Chapter 84)

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Faceless assessment: Trade must upload mandatory documents and provide comprehensive responses to expedite customs clearance.
The notice mandates steps to expedite faceless assessment: observe the CBIC assessment window, minimize repeated queries by consolidating issues, monitor ... Summary

Topics

Acts Income Tax