IGST refund: system permits declaration for certain tobacco exports to enable refund claims despite backend restriction.
A backend restriction bars IGST refund claims for CTHs listed in the notified Table, requiring export under LUT; an exception permits exporters to self declare that tobacco goods are not in the prohibited category by entering INFO_CD:'CHR' and INFO_QFR:'GSTALLOWED' for the first shipping bill item, whereupon the system will process IGST refund claims without validating the declaration. Contact points are provided for operational issues.

Prohibition on import and trade of specified ferocious dog breeds: import, breeding, sale and keeping restricted.
A prohibition is directed on the import, breeding, sale and keeping of specified ferocious dog breeds (including mixed and cross breeds) identified as dangerous to human life; customs are to enforce the import ban, local bodies must not grant licences or permits for sale or breeding, existing pets of these breeds are to be sterilized, and enforcement should be undertaken consistent with the Prevention of Cruelty to Animal (Dog Breeding and Marketing) Rules, 2017 and the Prevention of Cruelty to Animal (Pet Shop) Rules, 2018.

One-time settlement of export obligation defaults requires registered Advance and EPCG authorisation holders to pay duty and interest by deadline.
The Amnesty Scheme for one-time settlement of export obligation defaults applies to Advance Authorisation and EPCG Authorisation holders. Registration was extended to 31 December 2023, while payment of applicable customs duty and interest must be completed by 31 March 2024. Registered authorisation holders are required to complete payment without waiting for the final deadline, with assistance available through the designated nodal officer.

Waiver of late filing charges: procedure streamlined; delegation to commissioners, e Sanchit uploads and officer discretion for sufficient cause.
Waiver of late filing charges for Bills of Entry is permitted where the proper officer is satisfied of sufficient cause; prescribed maximum charges and statutory caps apply. Assistant/Deputy Commissioners will process cases where charges are leviable as per the Act, while Joint/Additional Commissioners will process discretionary waiver requests supported by evidence uploaded via e Sanchit. An ACL menu option allows PAG officers to waive charges prior to duty payment with designated officer approval; decisions can be contested to the Joint/Additional Commissioner. This Public Notice operates as a Standing Order and is effective immediately.

IGST refund restriction on specified tobacco exports; system allows a user declaration to enable refund-route processing for eligible shipments.
Restrictions on IGST refund for specified tobacco CTHs require export under LUT and a system block was implemented for affected shipping bills. To address exporter grievances, an exception allows the declarant to assert that goods are not in the prohibited category by entering INFO_CD: 'CHR' and INFO_QFR: 'GST ALLOWED' for the first shipping bill item; the system will process such IGST refund-route filings without validating the declaration and exporters may contact the helpdesk for assistance.

Re-sealing and amendment procedure for containers with compromised seals mandates reseal, IGM/SAM amendment and 100% cargo examination.
Procedure requires terminal operators to re-seal containers with broken, missing or tampered seals with intimation to the Superintendent of Customs at VCTPL; shipping lines must amend the Bill of Lading and IGM/SAM with Superintendent approval; affected containers shall be moved to a nominated CFS or respective ICD/SEZ and subjected to 100% examination. For seal number mismatches the same amendment and examination procedures apply without re-sealing. Shed appraisers must verify amendments prior to examination, VCTPL will keep daily records and weekly reports, and the shipping line bears amendment fees and any penalties.

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.

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.

Penalty increase for customs contraventions: the standing order's maximum sanction was administratively raised by corrigendum.
Amendment to Standing Order No. 01/2024 revises Serial No. 13 to increase the maximum monetary sanction for any person who contravenes, abets, or fails to comply with provisions of the Act; the Corrigendum corrects the prior penalty figure and operates as an administrative amendment to that enforcement parameter.

Bond and bank guarantee cancellation expedited on submission of EODC/Redemption Letters, with QR-coded EODCs eligible for same-day closure.
A special administrative drive mandates cancellation of Bonds/Bank Guarantees for EPCG and DEEC licences upon submission of DGFT-issued EODC/Redemption Letters, prioritising licences with QR-coded EODCs for same-day closure after verification and issuance of an acknowledgement; submission must be made to nominated officers or designated email addresses, and nominated nodal officers are available to resolve difficulties.

Electronic submission of vessel manifests allowed; IGM/EGM to be emailed with attested PDFs and required subject details.
Temporary procedure permits electronic submission of IGM and EGM by email to designated addresses with PDF scans duly attested by the Authorized Signatory; emails must state Rotation Number, Vessel Name and ASA name in the subject. Cargo Declarations continue via ICEGATE and certain declarations remain submitted at Imports/Exports as mandated. Physical originals required for closure (e.g., bonds, draft survey reports) are to be presented at the Sevottam Counter against acknowledgement; Port Clearance will be issued electronically.

Change of CFS operator to CC Logix Parks India: appointed custodian with bond, insurance, liability and compliance obligations.
CC LOGIX PARKS INDIA PRIVATE LIMITED is appointed custodian of the Haldia CFS under Section 45 of the Customs Act, 1962 and HCCAR, 2009 until 03.11.2024, subject to review; it must execute a Rs. 8.64 crore bond, maintain insurance (Rs. 30 crore submitted), assume liabilities of the prior operator, comply with applicable customs provisions and indemnify the Commissioner against loss or damage to cargo.

Customs penalties clarified: specified caps for valuation and duty evasion, reduced 25% relief if promptly paid, and strict adjudicator reasoning.
Guidance prescribes specific penalty maxima under the Customs Act for Sections 112, 114A and 114AA: varied caps under Section 112 tied to value, duty evaded or valuation differentials; Section 114A mandates penalty equal to determined duty or interest with a 25% reduced rate if paid within thirty days subject to appellate adjustments; Section 114AA allows up to five times the value of goods for knowingly false material. It directs that 114A penalties preclude penalties under 112 or 114, that 114AA be used sparingly, and that adjudicators give clear reasons for choice and quantum of penalty.

Compliance Management transfer: NS IV commissionerate to assume zonewide compliance functions and designated sections reassigned.
All Compliance Management functions for Mumbai Customs Zone-II are reallocated to Nhava Sheva IV (NS IV) Commissionerate, which will be redesignated NS IV (Compliance Management). Sections transferred include SIIB (Import), Local Risk Management, IPR Cell and Environment Protection Unit, and all officers up to Additional Commissioner handling these functions will be posted to NS IV with effect from 01.03.2024; the amendment is declared a Standing Order.

Personal Hearing final opportunity in export-drawback non-realization cases; appearance and written submissions required, virtual option available.
A final opportunity for Personal Hearing is offered in cases listed in Annexure B concerning non-realization of export proceeds and alleged ineligible drawback availed. Noticees must submit written replies to the CRU or by email and may appear physically, through a representative, or virtually; virtual attendees must provide ID and contact details in advance. Failure to represent will lead to an ex-parte decision based on available records.