Nomination compliance deadlines extended as trading account nomination becomes voluntary and demat and physical holder timelines are pushed back.
Submission of choice of nomination for trading accounts has been made voluntary, while the deadline for nomination in eligible demat accounts and for submission of PAN, nomination, contact details, bank account details and specimen signature by physical security holders has been extended to December 31, 2023. Intermediaries and listed entities must implement the circular, update relevant operational frameworks where necessary, disseminate it, report implementation status and monitor compliance.

IECs with rejected PFMS accounts must re-submit details via ICEGATE and contact EDI/PFMS to enable export incentive payment.
PFMS account rejections for about 20,000 IECs are delaying disbursal of export incentives. Annexure A lists PFMS error codes with rectification steps (e.g. resubmit account details, correct IFSC/account/mobile/location codes, or escalate system issues). Annexure B lists affected IECs with error codes and RJCT status. IEC holders must re submit account details via ICEGATE, verify PFMS acceptance through ICEGATE, and coordinate with JNCH EDI Section ([email protected]) and PFMS Helpdesk ([email protected]) to enable incentive payments.

Empanelment of Chartered Engineers solicits applications for valuation of second hand machinery at Customs Ahmedabad; selection includes performance reviews.
Calls for applications for empanelment of Chartered Engineers to appraise and value second-hand, old and used machinery and other machinery items imported at the Ahmedabad Customs Commissionerate pursuant to CBIC Circular No.07/2020-Customs. The panel is valid for one year and may be reviewed; preference is given to applicants with specialization and experience. Existing empaneled Chartered Engineers need not reapply. Selected engineers must submit half-yearly self-appraisal performance reports to determine continuation on the panel.

Pre-import condition under Advance Authorisation Scheme clarified: post-change imports are not treated as violations in specified scenarios.
The Notice clarifies that the pre-import condition will not be treated as violated where exports under an Advance Authorisation occurred in the specified earlier period but imports occurred thereafter; authorisations issued on or before the cut off with imports after the cut off are not subject to the pre import requirement; partial imports straddling the cut off are treated so that post cut off imports are not subject to the pre import condition; and imports made on payment of IGST and Compensation Cess are not subject to the pre import condition irrespective of import date.

Designation of Linear Alkyl Benzene as identified goods requires kilogram coding, specified documents and quality control verification.
Designation of Linear Alkyl Benzene under Rule 5 requires use of the Unique Quantity Code Kilogram in the bill of entry and submission of a Test Certificate, Manufacturer's Invoice, Purchase Order or Contract, and manufacturing process documentation; proper officers must also verify compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022.

Custodianship change: successor terminal custodian remains liable for prior legal, statutory and tax obligations.
The custodianship of the coal stock yard at Kamarajar Port is transferred from M/s Chettinad International Coal Terminal Private Limited to M/s Ennore Coal Terminal Private Limited following ownership transfer; the terminal will be referred to by the new name in all Customs records. The successor custodian retains responsibility for any pre existing litigation, statutory obligations, tax disputes, show cause notices and arrears, and the change is effective immediately under CBEC guidance.

Extension of FCRA registration validity: provisional extensions apply pending renewal disposal or until the prescribed cutoff date.
Certificates of FCRA-registered entities in two specified categories receive an interim extension: those previously extended until 30.09.2023 with pending renewals, and those whose five year validity expires between 01.10.2023 and 31.03.2024 with renewal applications filed before expiry, are extended until 31.03.2024 or until renewal disposal, whichever is earlier. If renewal is refused, the certificate expires on the refusal date and the association cannot receive or utilise foreign contribution thereafter.

AGM and EGM via video conferencing permitted under specified framework; statutory timelines remain unchanged and legal liability persists.
Companies with AGMs due in 2023 or 2024 may conduct AGMs via Video Conference or Other Audio Visual Means in accordance with the Ministry's earlier circular framework; this administrative allowance does not extend statutory time for holding AGMs and non compliance with statutory timelines remains liable to legal action. Companies may also hold EGMs via VC/OAVM or transact items through postal ballot under the same framework and timeline, with all other requirements of the prior circulars remaining applicable.

Ex-bond shipping bill enabled in ICES to link exports to original warehousing entries and update the ledger.
A dedicated ex-bond shipping bill format in ICES requires declaration of the warehouse code and item-level into-bond bill references, links each export to its original warehousing BE, permits only one warehouse per shipping bill, and automatically debits or re-credits the warehoused goods ledger on filing, amendment, cancellation, or purging.

Inter CFS LCL export movement permission enabling supervised consolidation under sealed containers with indemnity and recordkeeping requirements.
Permission authorizes M/s Team Global Logistics to move sealed containers carrying LCL export cargo from approved originating CFSs to M/s Chandra CFS for consolidation and subsequent export, only after Let Export Order is granted, with supervised stuffing, Customs One Time Bottle Seal application, mandatory endorsements on duplicate Shipping Bills, submission of indemnity bonds by consolidator and custodian, strict gate in/gate out procedures, recordkeeping, shipment within thirty days, and custodian liability for loss, tampering or non compliance, subject to Customs laws and monitoring.

SEBI SCORES complaint redressal updated: ATR within 21 days, escalation to designated bodies and fines for non compliance.
Complaints on SCORES are auto forwarded to the concerned Entity and the Designated Body; Entities must upload an Action Taken Report within 21 calendar days, which is auto routed to the complainant. Designated Bodies monitor ATRs, may seek clarifications, and must upload revised ATRs within 10 calendar days on first review; complainants can seek first and second reviews within 15 calendar days. Second stage regulatory review follows specified timelines, SCORES authentication and API integration are mandated, and listed companies face fines and potential promoter demat freeze for non redressal.

Assessment of Shipping Bills in CEAC now in two shifts, extending officer availability and facilitating export processing.
Assessment of export shipping bills at the CEAC will be conducted in two overlapping shifts with officers available from 9 AM to 9 PM at the Centralised Parking Plaza; the arrangement covers regular assessment of all types of Shipping Bills and is effective immediately, with Deputy/Assistant Commissioners responsible for ensuring adequate staffing and stakeholders asked to report operational difficulties to the designated email.

Mobile X Ray Container Scanner operation expanded to continuous duty; diverted scans may be routed to alternate terminals during maintenance.
Mobile X Ray Container Scanners (MXCS) at APMT will operate 24x7; containers selected for scanning that cannot be processed at APMT due to preventive maintenance inspection or breakdown shall be diverted to alternate scanners (MXCS at JNPT/NSICT, DTCS at BMCT or DTCS near PUB) as convenient to trade without Customs endorsement. All other procedures from Public Notice No. 58/2021 remain unchanged; implementation issues should be reported to the Deputy/Assistant Commissioner in charge of the Container Scanning Division and this notice acts as a standing order for officers and staff.

SEZ co-developer approvals expand development and leasing rights while preserving tax assessment oversight and area restrictions.
The Board approved selective extensions of LoAs, multiple co-developer status applications and area additions across various SEZs, subject to standard SEZ Act and Rules conditions. Approvals uniformly preserve the Assessing Officer's right to examine taxability of income from lease rentals, down payments or premiums and require lease periods per DoC Instruction No. 98; duty-paid area restrictions under Rule 11A(3)(c) apply where noted. Requests for de-notification were withdrawn or deferred for further examination. Conditional permissions were granted for specific imports and procurement for authorised SEZ operations, and a new multi-sector SEZ proposal was approved.

CBIC invited to nominate officers for IPCEN meeting in Bangkok; travel, nominations, and document submission required.
CBIC is invited to nominate up to three officers (Additional/Joint Commissioner or Deputy/Assistant Commissioner level) for the seventh IPCEN meeting in Bangkok (November 14-16, 2023). Nominations must include CVs aligned with programme objectives and passport bio-data pages, submitted to ICD, CBIC and the USPTO South Asia contact by the stated deadlines. The USPTO will cover economy-class travel, ground transportation, accommodation, meals during the workshop, and certain incidentals; participants should arrive November 13 and depart November 17.

De listing of Certificate of Origin issuers after failure to onboard on the electronic CoO platform withdraws authorization to issue non preferential CoO.
DGFT removed specified chambers and agencies from Appendix 2E for failing to complete mandatory on-boarding on the e CoO platform after repeated notices; those entities are no longer authorized to issue Certificate of Origin (Non Preferential) until they comply with the electronic on-boarding requirement under the Foreign Trade Policy.

Export of Parboiled Rice now requires laboratory confirmation as a live consignment before Let Export Order is issued.
Samples of consignments classified as Parboiled Rice (CTH 1006.30.10) must be drawn at dock/shed and sent immediately to CRCL as live consignments; a Let Export Order will be granted only after receipt of a confirmatory CRCL test report identifying the goods as Parboiled Rice; exporters need not furnish bonds for such consignments.

Ex-bond Shipping Bill in ICES links into bond records and updates warehouse ledgers on export filing.
An ex-bond shipping bill format in ICES 1.5 requires a single warehouse code per SB and mandatory item-level linkage to the into-bond bill (site, number, date, invoice serial and item number). One into-bond BE can be captured per item line; multiple into-bond origins must be entered as separate item lines though they may appear in one SB for the same warehouse. Filing debits exported quantity from the warehouse ledger, cancellation or purging re-credits it, and amendments update the ledger automatically. The ex-bond SB is confined to warehoused goods exported as such and excludes incentive benefits.

Identified goods designation: Linear Alkyl Benzene now subject to specific declaration and documentary requirements under customs rules.
Linear Alkyl Benzene (HS 38170011) is designated as identified goods; importers must declare value using Unique Quantity Code Kilogram (KG) and submit a Test Certificate, Manufacturer's Invoice, Purchase Order or Contract, and the manufacturer's manufacturing process. The proper officer shall verify compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022. These requirements apply from 26 September 2023 to 25 September 2024.

Extension of filing deadlines for Form 10B/10BB and ITR 7: audit report due 31 Oct; ITR 7 due 30 Nov 2023.
The CBDT administratively extends the due date for furnishing audit reports in Form 10B/Form 10BB for the previous year 2022-23 from 30 September 2023 to 31 October 2023, and separately extends the due date for filing Form ITR 7 for assessment year 2023-24 from 31 October 2023 to 30 November 2023, providing relief to affected trusts, funds, institutions and exempt entities.