Discontinuation of Gate Preventive Officer signature on custodian-issued gatepasses expedites clearance while Gate POs remain posted.
The endorsement requirement of the Gate Preventive Officer on custodian-issued Delivery Gatepasses is discontinued to expedite and paperless customs clearance; Gate Preventive Officers will nonetheless remain posted at gate locations to maintain preventive and security functions during physical movement of imported goods.

SMTP email notifications for customs brokers now deliver portal communications to registered addresses as a one-way service.
SMTP email service on the Customs Brokers Licensing Management System (CBLMS) is now operational to send portal communications to registered e mail addresses, complementing existing SMS notifications. The channel is implemented as a one-way message delivery from the portal to customs brokers and stakeholders; users with issues are directed to the CBLMS helpdesk email for support.

EGM errors in export manifests must be corrected to secure post export incentives and avoid delays.
The notice lists EGM errors identified in the EDI system (Annexure A) and reiterates the Section 41 obligation to deliver the manifest to the proper officer before departure. It records that incorrect EGMs have produced delays in receipt of post export incentives and instructs exporters, customs brokers, airlines and custodians to remove the listed EGM errors through the concerned airlines so exporters can avail post export benefits; implementation difficulties may be reported to Customs, Export, ACC, Mumbai.

Interest equalisation UINs must be bank-specific for a financial year; separate UINs required for multiple banks.
The requirement that an Acknowledgement containing a UIN be unique to a specific bank for a financial year is instituted; beneficiaries wishing to access scheme benefits from multiple banks must obtain a separate UIN for each bank. Prior instructions tying a UIN to a one-time disbursement are deferred due to operational challenges.

Prior approval for change in control required via SEBI portal with investor relocation option and specified timelines.
An applicant Vault Manager must obtain prior approval from SEBI for any change in control by applying through the SEBI Intermediary Portal with prescribed disclosures including shareholding patterns, past SEBI registration history, regulatory or investor complaints, litigation details, an undertaking that the acquirer will honour past liabilities, and a signed fit and proper person declaration; approval, if granted, is valid for six months and the Vault Manager must notify investors and provide at least thirty calendar days to relocate physical gold prior to effecting the change.

Tariff Rate Quota allocation for raw cane sugar increased, maintaining export reporting and certification conditions for preferential access.
Additional quantity of raw cane sugar has been allocated for export to the United States under the Tariff Rate Quota for the US fiscal year 2023, increasing the total TRQ availability for that period. Exports under this TRQ remain 'free' subject to the previously notified nature of restrictions and reporting obligations. Certificates of Origin for preferential exports, if required, will be issued by the Additional Director General of Foreign Trade, Mumbai, and other specified certification requirements continue to apply.

Interest equalisation scheme: exporters must provide a new UIN to the bank for each disbursement and rollover.
Exporters seeking benefits under the Interest Equalisation Scheme must submit a Unique Identification Number (UIN) acknowledgement to the concerned bank; a UIN is tied to a particular bank for a one-time disbursement, and exporters must generate and submit a new UIN for each subsequent disbursement or rollover.

Master Circular requirement for market infrastructure institutions to consolidate guidelines and preserve prior legal effects.
Market Infrastructure Institutions must annually consolidate subject wise guidelines into Master Circulars, include only relevant guidelines, list and rescind incorporated circulars with archiving, and include a savings clause preserving prior actions, rights, obligations, penalties, investigations and proceedings under rescinded guidelines.

Empanelment of Chartered Engineers: applications invited for valuation of second hand machinery under CBIC guidelines, with submission instructions and deadline.
Notice invites applications for empanelment of Chartered Engineers for valuation, appraisement and inspection of imported second hand machinery at Custom House, Kandla, in accordance with Circular No. 07/2020 Customs. Applicants certified by the Institute for such appraisement/inspection and meeting the Circular's qualification criteria must submit required documents by post or email to the Commissioner of Customs, Kandla, so applications are received by the office by the stated deadline; contact details are provided for enquiries.

Appointment of approved valuers for assaying and valuing jewellery and precious items with capped fees and strict conduct rules.
A departmental panel of approved valuers will be appointed to assay and value gold, silver, jewellery, precious/synthetic stones and other valuable articles for import, export, seizure and confiscation; appointed valuers must be present for extraction processes, provide government-approved assay certificates, appear before authorities when required, and comply with a prescribed tiered fee schedule (with GST and a Rs.1,000 minimum). Applications require Form-1, proof of affiliation, qualifications, experience and undertakings; selection involves verification, referral to jewellery associations and formal interview, and appointments are non-transferable with prescribed eligibility, code of conduct, recordkeeping and depanelment measures for misconduct.

GST classification for rab: reduced rate for pre-packaged labelled sales and nil for other sales; past-period regularisation applied.
GST classification for rab distinguishes supplies by packing and labelling: pre-packaged and labelled rab attracts a positive GST rate, while rab sold otherwise is nil-rated; the distinction takes effect from the notified date, and past-period treatment is regularized on an "as is" basis to resolve divergent interpretations.

Manual Out of Charge permitted on bank certificate when duty not reflected, subject to e payment verification and importer undertaking.
Manual Out of Charge may be granted when duty payment is not reflected in ICES upon production of a bank certificate in Annexure A confirming payment and an importer undertaking to deposit the duty with applicable interest if not credited; the facility is subject to prior e payment verification on the ICEGATE website and the bank must forward the certificate by official email for confirmation.

Jurisdiction determination: largest traders allocated to corporate circles after annual GSTR 3B deadline with strict timing, no mid year changes.
After the final tax period each financial year, zonal Additional Commissioners must identify the state's one hundred largest registered traders by taxable turnover and tax payable and transmit a proposal within fifteen days of the final period's GSTR 3B filing deadline to allocate sixty of those traders to the zone's Joint Commissioner (Corporate Circle) with a prescribed goods/services split; late proposals will not be approved and mid year jurisdiction amendments are precluded, with annual amendment proposals to be sent only at the start of the following financial year.

Pre-deposit payment method: payments via FORM GST DRC-03 not valid for central excise/service tax pre-deposits; GST reference clarified.
Payments made through FORM GST DRC-03 were characterised as not a valid mode for making pre-deposits under section 35F of the Central Excise Act, 1944 and section 83 of the Finance Act, 1994 read with section 35F, but the prior instruction's incidental reference to the GST Act was solely comparative and therefore the last sentence of part 2 regarding GST is infructuous; the clarification should be widely publicised to prevent implications for CGST appeals.

Interest cap on payable customs duties clarified for amnesty settlement of export-obligation defaults, excluding additional customs duties.
Amnesty scheme allows one-time regularisation of export-obligation defaults by Advance and EPCG authorization holders on payment of customs duties exempted in proportion to unfulfilled export obligation; interest on those duties is capped at a maximum equal to the duties exempted on which interest applies, and no interest is payable on Additional Customs Duty and Special Additional Customs Duty.

Use of specific HSN codes required for technical textiles; importers and exporters must file correct eight digit classifications.
Importers and exporters must classify Technical Textiles using the specified 8 digit HSN codes in ITC(HS) 2022, Schedule 1 (Import Policy); Bills of Entry and Shipping Bills should be filed with those specific codes listed in Annexure I, avoiding use of alternative or 'Others' categories. Trade may submit suggestions for additional 8 digit codes if the listed 32 codes do not cover particular goods.

Dispute resolution mechanism for LPCCs requires SEBI prescribed procedures and arbitration for clearing disputes and claims.
A Dispute Resolution Mechanism is mandated for Recognized Limited Purpose Clearing Corporations to settle disputes arising from transactions they clear and settle, in accordance with procedures prescribed by SEBI. Inter Clearing Member disputes shall be resolved by conciliation and/or a three member arbitration panel of non party Clearing Members, whose decision is final and binding subject to recourse under the Payment and Settlement Systems Act. Disputes involving Clearing Members, Clients, LPCCs, and vendors must follow SEBI prescribed mechanisms; LPCCs must notify members, publish the provisions, amend bye laws and communicate changes to the regulator.

PEB Warehouse at Balmer Lawrie CFS declared Customs Area for handling export cargo, effective 17 April 2023.
Declaration designates a newly constructed Pre Engineered Building (PEB) Warehouse of 20,000 sq. ft. within M/s. Balmer Lawrie & Co. Ltd. CFS, Manali, Chennai, as a Customs Area for handling export cargo, with the Commissioner of Customs issuing the notice and the designation effective from 17.04.2023; export cargo procedures are to follow the Handling of Cargo in Customs Area Regulations, 2009 and relevant Public Notices.

Telecom equipment classification: declare prescribed alphanumeric product identifiers on import declarations for listed device categories.
The notice clarifies classification of specified goods as Telecommunication Products and Equipments, references an illustrative Annexure identifying covered products (optical transport, packet optical, IP radios, VoIP, carrier Ethernet/MPLS, LTE/5G/MIMO), and establishes a facility to declare an alphanumeric product identifier in the Bill of Entry using codes listed in Annexure 2 to ensure consistent import declarations.

Amnesty scheme for export obligation defaults enables one-time settlement and closure of Advance and EPCG authorisations online.
Online procedure for the amnesty scheme requires Advance and EPCG holders to file closure applications on the DGFT portal, declare duty and interest under the Redemption Matrix, and await RA verification of shortfall. Applicants must pay required duty and interest to the jurisdictional Customs Authority and upload proof; thereafter the RA may grant the Export Obligation Discharge Certificate (EODC) online. RAs are to process applications within three working days and help resources are available on the DGFT website.