Waiver of interest granted for import payments blocked by portal technical failures, subject to payment and conditions.
The Board waives interest under sub section (2) of section 47 for Bills of Entry where duty payment initiated from the electronic cash ledger on or before 13 April 2023 failed due to Common Portal technical issues, covering the period from 14 April 2023 until removal of the system inability and for three days thereafter. The waiver is effective only if duty and interest are paid within three days after DG Systems certifies removal of the inability, the importer undertakes not to pass on the interest, and refund consequences follow the Customs refund provisions.

Extended Producer Responsibility registration: customs may clear plastic packaging imports on proof of portal application submission.
Import consignments of plastic packaging and similar items require registration under the Plastic Waste Management Rules, 2016. Where registration applications on the Centralized EPR Portal remain under process, customs are to consider clearance of consignments on the basis of proof of submission of the portal application, with real time status available on the portal's National Dashboard; officers must act accordingly and report implementation difficulties to the Board.

Enforcement conduct standards: require body-worn cameras during investigations and prevent trader harassment, with disciplinary consequences.
Enforcement officers must maintain restrained conduct and follow legal procedures during business-site inspections, with mandatory use of body-worn cameras to prevent trader harassment. Verified complaints of harassment or improper officer behaviour will result in adverse administrative action against the officers involved and their supervisors.

Input Tax Credit discrepancies: procedural certification and documentary verification required to validate ITC claimed when not reflected in supplier records.
Where GSTR-3B ITC exceeds GSTR-2A due to supplier non filing, misreporting, misclassification or wrong GSTIN, the proper officer shall obtain invoice details and verify statutory eligibility criteria: possession of tax invoice, receipt of goods/services, payment to supplier including tax, absence of required reversals, and timeliness of claim. If tax payment by the supplier must be verified, differing documentary requirements apply by quantum: above a monetary threshold requires CA/CMA certificate with UDIN; below that threshold requires supplier certification. Misstated GSTINs must be notified to the supplier's jurisdictional authority, while the actual recipient's entitlement is determined independently.

TRQ gold import eligibility requirements modified; manufacturer condition waived, aligning import procedure with finance notification.
Amendments to Annexure IV of Appendix 2A change Condition (g) for Gold TRQ under HS 7108 by listing six eligibility criteria for jewellery manufacturers-manufacturer status, engagement in specified ITC(HS) codes, an average turnover threshold, turnover composition or quantity linked to HS 7113 relative to TRQ bids (capped by annual allocation), GST registration with up to date filings, and CA certified audited financial statements-and the Public Notice waives the manufacturer requirement in Condition (g) to align with the Department of Revenue notification.

Manual Out Of Charge requires prior Commissioner approval; follow existing Public Notice procedures for import clearance discrepancies.
Manual Out Of Charge will be issued only with prior approval of the concerned Commissioner of Customs at JNCH after resumption of the Electronic Cash Ledger; all other procedural requirements of the earlier Public Notice remain in force and must be followed; a Nodal Officer and commissionerate email contacts are provided for implementation issues.

Settlement guarantee fund contributions by issuers secure LPCC repo clearing through upfront escrow collection and transfer.
Eligible issuers must contribute upfront to the Settlement Guarantee Fund of the Limited Purpose Clearing Corporation for repo transactions; Stock Exchanges will collect the contribution on an Actual/Actual basis at allotment, hold it in escrow, disclose collection details, and transfer funds to the LPCC's bank account within one working day, with the LPCC providing illustrative calculations and notifying eligible issuers under its risk management policy.

Empanelment of Chartered Engineers for inspection and valuation of second hand machinery; only empanelled engineers may inspect, fees borne by stakeholders.
Empanelment of Chartered Engineers is declared for inspection and valuation of second hand and used machinery within Ahmedabad Customs Commissionerate; listed empanelled engineers/firms are authorised to conduct inspections and must submit duly signed reports in prescribed Forms A or B. Stakeholders must use only empanelled engineers with prior departmental consent and bear the engineers' fees; employing firms may not deputise non empanelled engineers. Empanelled engineers must file half yearly appraisal reports, and wrongful information or valuation may lead to suspension/cancellation of empanelment and relevant penal consequences.

Body worn camera use mandated for boarding officers to record vessel inspections, with placement, activation and safety safeguards.
Mandate requiring customs boarding officers to wear boarding jackets fitted with Body Worn Cameras for sea customs duties to improve transparency and record vessel inspections. Officers must activate continuous recording upon approaching the gangway, place the device in a designated right-side jacket pocket to capture interactions from the officer's perspective, notify shipping agents and masters in advance, and follow safety exception procedures where a vessel safety officer restricts use. One officer ordinarily boards (more if required) and trade feedback on the process is to be collected and reviewed by the jurisdictional commissioner.

GST rate on Rab classified: taxable when pre-packaged and labelled, nil when otherwise; past-period treatment regularised.
Rab is classified for GST purposes as taxable when supplied in pre-packaged and labelled form and nil-rated when supplied otherwise; this classification and rate treatment have been regularised for past periods on an "as is" basis to remove divergent interpretations. State authorities are directed to implement the Ministry of Finance/Tax Research Unit circular to ensure uniform application and to report any implementation difficulties to the Board.

Import consignments: manual clearance allowed when paid duty not reflected in ICES, subject to prescribed bank certificate and procedures.
Manual Out of Charge is extended to all importers where duty payment is not reflected in ICES, subject to the procedure in Public Notice No.28/2023, including production of the prescribed bank certificate and importer undertaking to repay with interest if duty is not credited; custodians and shipping lines must waive demurrage and detention charges until 13.04.2023; a Nodal Officer and email contacts are provided for implementation issues and banks should forward the certification by official email.

Central Dispatch Unit centralises manual document dispatches and mandates serialised dispatch records and notice board posting proof.
The Commissionerate shall establish a Central Dispatch Unit (CDU) collocated with the Central Registry Unit (CRU) to centralise manual dispatches not processed through e-office. CDU will maintain a serialised Central Dispatch Register and affix central dispatch numbers on outgoing letters, send proof of dispatch to originating sections via e-office, record and handle undelivered letters, and post and register notices placed on the notice board pursuant to section 153 service rules. CDU will also maintain an indexed guard file of public and policy orders and receive registers from sections for central custody.

Online submission of Form A2 permitted for Category II authorised dealers, subject to board approved guidelines and statutory compliance.
Authorised Dealer Category-II entities are permitted to enable online submission of Form A2, provided they frame Board approved guidelines within the extant statutory and regulatory framework and observe the terms of A.P. (DIR Series) Circular No. 50. All Authorised Dealers must comply with the provisions of the Foreign Exchange Management Act, 1999 and the Master Direction - Know Your Customer (KYC) Direction, 2016 as updated.

Common Equilibrium Price adoption ensures uniform first-day trading price bands across exchanges after differing call auction outcomes.
Where separately conducted Call Auction sessions on multiple exchanges produce equilibrium prices whose percentage difference exceeds the applicable price band, exchanges shall compute a Common Equilibrium Price as the volume weighted average of those equilibrium prices, set that CEP in their trading systems, apply uniform first day price bands around the CEP, and carry forward only unexecuted pending Call Auction orders that lie within that band to the normal trading session.

Transmission of Shipping Bills to DGFT for MEIS benefits: post EGM amendments to be routed via Drawback Division and transmitted unchanged.
Post EGM amendments to shipping bills for MEIS cases allowed under Section 149 must be routed through the Drawback Division and copied to the Directorate of Systems for backend transmission to DGFT without changing the exporter's original reward flag; ICEGATE will transmit records under the normal data exchange protocol and DGFT will accept records even if the reward flag remains 'N', with an email to DGFT's technical nodal officer for coordination.

Mandatory portal registration for AEO-LO applications, enabling online filing and real-time monitoring with a transitional physical filing allowance.
The updated AEO LO web application requires applicants who have filed physical documents at the jurisdictional AEO cell to register on the portal, upload relevant annexures, monitor processing in real time, and respond electronically to deficiencies; a short transitional period allows continued physical filing without registration, after which portal registration is mandatory for certification, with existing manual applications remaining eligible for continued manual processing unless migration to the portal is requested.

Extension of validity of ANFs and Appendices allows continued use pending notification of replacements under the new policy.
Extension of validity is granted for ANFs and Appendices issued under the Foreign Trade Policy (2015-20), permitting their continued use until replaced by forms notified under the Foreign Trade Policy 2023. The extension applies only where such older ANFs and Appendices are not inconsistent with FTP 2023 and HBP 2023, creating a temporary transitional regime for existing trade documentation.

Registration Certificate requirement for IPA imports imposes country-wise quantitative restrictions and quarterly allocation controls.
The Public Notice imposes country-wise quantitative restrictions on Isopropyl Alcohol imports for 2023-24 and prescribes online application procedures for Registration Certificates (RCs) valid to year-end, with a filing deadline of 20 April 2023 and disclosure of past imports. RC utilization is subject to quarterly review and adjustment: quarterly imports cannot exceed that quarter plus the next; over-utilisation is deducted from the following quarter while unutilised QR rolls forward; exhausted country-specific QR may be met from residual allocations of other countries. The Directorate may cap any single RC and modify allocation modalities.

Direct plan option for AIFs and trail-only distribution commissions increase fee transparency and investor choice.
SEBI requires AIF schemes to offer a Direct Plan without any distribution or placement fee and to onboard investors referred by registered intermediaries under the Direct Plan. AIFs must disclose any distribution/placement fee at onboarding. Category III AIFs may only remunerate distributors on an equal trail paid from the manager's management fee with no upfront payments, while Category I and II AIFs may pay up to one-third of distribution fees upfront and the remainder on equal trail over the fund's tenure.

Excusal or exclusion of investors: AIFs may bar participation when investor involvement breaches law or harms the fund.
An AIF may excuse an investor when legal advice indicates participation would violate law or where the investor's internal policy prohibits participation, with an obligation to report policy changes within fifteen days; partial excusal for fund investors is permitted proportional to underlying contributions. An AIF may exclude an investor if the manager concludes participation would render the scheme unlawful or materially adversely affect it, and the manager must record the rationale and supporting documents.