Exemption from mandatory Quality Control Orders permits import of inputs for manufacture of export products under export authorisations.
Amendment creates an updated Appendix 2Y under the Foreign Trade Policy to enable import of inputs subject to Quality Control Orders (QCOs) when those inputs are to be utilised or consumed in the manufacture of export products, permitting Advance Authorisation holders, EOUs and SEZ units to import covered inputs without being subject to specified departmental QCO notifications.

Import allocation caps for petroleum coke imposed, requiring online applications, certified capacity proof and environmental compliance.
Procedure establishes import allocation for calcined petroleum coke for aluminium industry and raw petroleum coke for CPC manufacture for the 2024-25 financial year, requiring online applications through the DGFT portal, State Pollution Control Board certified capacity proof and valid consent to operate, a para wise undertaking of compliance with import policy and environmental guidelines, individual assessment within aggregate ceilings, and authorisations valid only until the financial year end with imports to be completed before that date.

Gender responsive infrastructure encouraged at custodial cargo facilities to ensure safe inclusive workplaces; regulators to promote implementation.
Custodians of ICDs, CFSs and AFSs are to provide and upgrade gender-specific infrastructure to ensure safe, inclusive workplaces, including gender responsive infrastructure (lighting, panic buttons), care facilities consistent with maternity law (creches), establishment of Internal Complaints Committees for sexual harassment, and regular gender sensitization training; Principal Commissioners/Commissioners shall encourage, monitor and sensitize custodians to implement and proactively improve these facilities, and difficulties in implementation may be reported to the Board.

Women representation in trade committees required; ensure women's inclusion, helpdesks and targeted upskilling for logistics service providers.
Mandate representation of women in Permanent Trade Facilitation Committees and Customs Clearance Facilitation Committees, include at least one women perspective agenda item, publicize the requirement by Trade or Public Notice, and encourage trade bodies to establish dedicated help desks and processing mechanisms for women traders and logistics service providers while supporting upskilling and training for women in customs brokerage and freight forwarding.

Disposal of uncleared export cargo: custodian-directed e-auction procedure with shared sale proceeds and mandatory pre-delivery payment.
One-time administrative arrangement permits custodians to auction export cargo entered for export up to 31.03.2023 that was neither exported nor taken back to town, excluding goods under seizure or court order. Custodians must list consignments, serve three auction notices to exporters and brokers, create individual files with shipping and examination records, obtain necessary NOCs and analyses, destroy unfit samples at their cost with legal clearances, obtain valuations from two government-approved valuers, fix reserve price via a committee, conduct e-auction per Board procedures, and share sale proceeds with Customs on a 50:50 basis with payment required before delivery.

Containerised cargo transhipment procedures through PICT prescribe bond, permit, verification, and SEZ, ICD, CFS export-import compliance steps.
Customs procedures are prescribed for import and export of containerised cargo through PICT between PICT and ICDs, CFSs and SEZs in Odisha. Import movements require filing of IGM and, where applicable, Sub-IGM and approval of a Sub Manifest Transhipment Permit, supported by a transhipment bond or continuity bond depending on the movement. Export transhipment from ICDs or CFSs to PICT requires Let Export Order, registration of a continuous transhipment bond, filing of an Export Transhipment Permit, and verification of container and seal integrity at PICT before allowed for shipment. Separate procedures also govern self-sealed exports, stuffing at PICT and SEZ cargo.

Import of premium frozen duck meat restricted; certification, quarantine inspection and hotel-supply authorisation required for commercial imports.
Imports of frozen duck meat under ITC(HS) codes 02074200 and 02074500 intended for supply to hotels and restaurants are classified as "Restricted" when they meet DAHD product parameters. Condition 116 requires importers to furnish (a) a certificate from designated Animal Quarantine & Certification Services officers confirming the goods meet the DAHD Annex parameters and (b) either a Ministry of Tourism certificate confirming a three-star-or-above hotel status or a valid DGFT restricted import authorisation. Other imports under these HS codes remain free.

Suspension of menthol inputs from SION and adhoc norms; advance authorisations and DFIAs temporarily barred pending review.
Menthol is suspended from the Standard Input-Output Norms and from adhoc norms by amendment to the Handbook of Procedures and SION with immediate effect; pending review of the affected norms, no Advance Authorisation or DFIA shall be issued for Menthol.

Quality Control Order exemptions enable advance authorisation and EOU imports for manufacture of export products under FTP provisions.
A new Appendix 2Y under the Foreign Trade Policy, 2023 enables Advance Authorisation holders and EOUs to import inputs covered by mandatory Quality Control Orders (QCOs) where the DGFT has exempted those QCO notifications; the Appendix lists the Ministries/Departments whose QCOs are so exempted and takes immediate effect under FTP paragraphs 1.03 and 2.04 for goods to be utilised in manufacture of export products.

Extension of TDS filing deadline for virtual digital asset transfers: Form 26QE due date extended and fees waived.
A one time ex post facto extension allows specified persons who deducted tax on transfers of virtual digital assets but failed to file Form No. 26QE during 01.07.2022-28.02.2023 to file by 30.05.2023. Fees for late filing and interest on unpaid TDS incurred for the period up to the extended date are waived where non compliance arose from form unavailability or insufficient time to file, and the relief is granted by administrative order as a one time exception.

SEZ area conversion: Board approved processing-to-non-processing demarcations with duty repayment and procedural safeguards.
The Board approved selective one-year extensions of developer formal approvals, rejected an LoA extension where no construction or investment occurred, authorised partial de-notifications and area decreases, and approved transfers of Formal Approval and Co-Developer status subject to SEZ Act and Rules, DoC lease-period instructions, and Assessing Officer review of taxability. It remanded several appeals for rehearing with directions to afford parties opportunity to be heard. For Rule 11B conversions, the Board approved demarcations where full repayment of duty/GST benefits and No Dues Certificates were furnished, deferred others pending revenue concurrence, and required undertakings to remit any differential duty/tax if later determined.

Proper officer assignment for Rules nine, ten and twelve extended to Deputy and Assistant State Tax Officers immediately.
The Commissioner assigns the functions under Rule 9, Rule 10 and Rule 12 of the Kerala GST Rules, 2017 to Deputy State Tax Officers and Assistant State Tax Officers, amending Circular No. 5/2023 by removing those rules from one table entry and inserting them as new entries ahead of the renumbered Sl. No. 1C. Registration tasks for new registrations remain at the Central Registration Unit, and officers at that unit not below the rank of Assistant State Tax Officer are assigned these functions. The circular is effective immediately.

Yellow Peas import monitoring: revised registration timing and mandatory bill of lading uploads change importer obligations.
Amendment revises registration under the Yellow Peas Import Monitoring System (YP-IMS) for consignments arriving after 31.03.2024: replace prior five day pre-arrival registration with registration within seven days from Bill of Lading date or from the Public Notice date, require declaration and possible consolidation of multiple Bills of Lading under a single registration, and mandate uploading of all Bills of Lading copies while permitting masking of exporter details.

Inter-trust donation treatment: eligible donations count only partially as application of income, affecting exemption computation and investment obligations.
Finance Act, 2023 provides that eligible donations by an exempt trust or institution to another qualifying entity shall be treated as application for charitable or religious purposes only to the extent of eighty-five percent of the donation; the donor need not invest the unrecognized fifteen percent under specified accumulation modes where the full amount has been transferred to the donee, as illustrated by a chained-donation example that explains computation of required application, recognized application against donations, permissible accumulation, and investment obligations.

SCRA goods notification updates eligible underlyings for commodity derivatives, requiring exchanges to amend rules and report implementation.
Ministry of Finance notifications dated March 01, 2024 revise the list of goods under the Securities Contracts (Regulation) Act, expanding derivative-eligible underlyings by adding thirteen goods and metal alloys; SEBI updates the Master Circular references to the new notification and directs recognised exchanges and clearing corporations to amend bye-laws, disseminate the circular to members and on websites, and report implementation to SEBI.

Appointment of approved assayers/valuers for valuation of jewellery and precious metals with prescribed fees, conduct and depanelment rules.
A panel of approved assayers/valuers is to be appointed for valuation and assay of gold, silver, jewellery, precious/synthetic stones and other valuables for Visakhapatnam Customs and DRI, requiring mandatory presence during extraction, 24/7 availability as needed, issuance of government assay/valuation certificates, production of evidence before authorities, submission of reports within prescribed timeframes, maintenance of records, and adherence to eligibility, selection, fee caps, a detailed code of conduct and depanelment grounds.

Amnesty scheme for export obligation defaults permits regularisation by paying duties with capped interest and excludes fraud cases.
An Amnesty Scheme allows Advance License and EPCG holders to regularise export obligation defaults by paying applicable customs duties and specified interest (capped at a maximum of 100% of leviable duties), with no interest on Additional Customs Duty and Special Additional Customs Duty; scheme excludes fraud or diversion cases, precludes CENVAT credit or refunds on duties paid, requires payment and submission of TR6, Bills of Entry and DGFT deficiency letters within prescribed timelines, and non compliance attracts action under licence and bond terms.

Reporting obligation under Money Transfer Service Scheme requires authorised agents to file quarterly MTSS statements on the CIMS portal.
Authorised Persons who are Indian Agents under the Money Transfer Service Scheme must file a quarterly remittance statement on the Centralised Information Management System (CIMS) portal using return code R130, with a NIL report where no remittances were received; reporting is migrated from XBRL to CIMS and the Master Direction on reporting under foreign exchange law will be updated.

Audit report form compliance: trusts may correct misfiled audit form to meet prescribed exemption requirement.
Trusts and institutions must furnish an audit report in the prescribed form to claim exemption under clause (23C) of section 10 or under sections 12AA/12AB. The Rules amended for assessment year 2023-24 prescribe Form No. 10B or Form No. 10BB according to specified conditions; misfiling of these forms causes non-compliance. The Board, under section 119, allows trusts/institutions that filed the incorrect form on or before the original due date to submit the correct Form No. 10B/10BB for the assessment year by the extended date specified in the order.

FDI caps in space sector updated: automatic entry up to specified thresholds; above that requires government route under space guidelines.
The Press Note amends FDI norms for the space sector by specifying sectoral caps and entry routes: satellite manufacture/operation, satellite data products, and ground/user segments permit FDI via automatic route up to a set threshold with higher proposals routed to government approval; launch vehicles and spaceports permit automatic entry up to a lower threshold with higher investments on government route; manufacturing of components/subsystems is permitted fully under the automatic route. Investee entities are subject to sectoral guidelines issued by the space authority and the changes take effect after the FEMA notification.