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Weighment of self sealed export containers in Central Parking Plaza - reg.
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Weighment of self sealed export containers required at CPP before Customs registration for non AEO exporters with high drawback or IGST refund claims.
Mandatory weighment of self sealed export containers at the Central Parking Plaza (CPP) is required prior to Customs registration for shipping bills of non AEO exporters where claimed drawback or IGST refund amounts exceed the notice's thresholds; containers must carry a CPP custodian's weighment slip to be presented during EDI shipping bill registration, and the custodian is responsible for arranging weighment to avoid delay.
Vide Public Notice No. 87/2023-24 dated 05.10.2023, under the provision of Section 10 & 8(b) of the Customs Act, 1962, the additional Liquid Cargo Jetty LB03/04 of M/s. JNPA, consisting of unloading platform of size 108m x 50m, mooring dolphins 04 Nos. & pump house 49m x 20m located at Jawaharlal Nehru Port, Village Nhava Sheva, Taluka Uran, Dist. Raigad, Maharashtra has been notified as Customs Area for unloading of Liquid Cargo.
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Customs cargo service provider appointment: port authority named custodian for liquid cargo, subject to compliance review.
The Commissioner of Customs (General) appoints M/s Jawaharlal Nehru Port Authority as Custodian of imported liquid cargo unloaded at Liquid Berth LB03/04 and designates it as Customs Cargo Service Provider for that berth under the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009, subject to compliance with those statutory and regulatory provisions and to review and possible revocation by the Commissioner for failure to comply or as per Government directions.
Procedure for filing and processing of Bill of Entry amendment requests-reg.
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Procedure for filing and processing Bill of Entry amendment requests: online filing, e Sanchit uploads, and approval rules.
Procedure permits importers or customs brokers to file Bill of Entry amendment requests online via the Common Portal or Service Centre and to upload supporting documents in e Sanchit. Supplementation of Bill of Lading details and additions to supporting documents are auto approved by the Customs automated system pursuant to Section 149; all other amendments require proper officer approval and are routed by the system according to whether they are filed before assessment, after assessment but before Out of Charge, or after Out of Charge, with specified requirements for document uploads and approvals.
Invitation of applications for empanelment of Chartered Engineers for examination/valuation of Second / Old & Used machinery/goods etc. in the jurisdiction of Jawaharlal Nehru Custom House, Mumbai Customs Zone - II- Regarding.
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Empanelment of Chartered Engineers for valuation of second hand machinery at JNCH; applications and documents required by 29 March 2024.
Invitation for empanelment of Chartered Engineers for appraisal, inspection and valuation of second hand, old and used machinery and capital goods at JNCH Mumbai Zone II. Applicants authorised by the Institution of Engineers (India) must apply using the prescribed proforma with supporting certificates, GST registration if applicable, experience records and an undertaking. Applications will be scrutinised, vetted for adverse records, verified by certificate issuing authorities and shortlisted candidates interviewed by a panel before empanelment and publication. Empanelled engineers must submit half yearly self appraisals; fees are payable by importers/CHAs; false information attracts penalties.
Declaration of Additional area as Customs Area under Section 8 (b) of Customs Act , 1962 for M/s Triway Container Freight Station Pvt. Ltd. – Regarding.
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Declaration of additional customs area for M/s Triway Container Freight Station increases CFS to 31.415 acres.
The Commissioner of Customs, exercising powers under Section 8(b) of the Customs Act, 1962, declared an additional 1.57 acres of denotified area and 7.415 acres of new adjoining land as Customs Area for M/s Triway Container Freight Station Pvt. Ltd., increasing the total CFS area to 31.415 acres for handling import and export cargo; survey numbers and boundary bearings are specified and the notice is effective from 22-02-2024.
Order under Rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for the Linear Alkyl Benzene (LAB) – reg.
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Value declaration requirements for Linear Alkyl Benzene require specific documentary submissions and compliance checks during customs assessment.
Linear Alkyl Benzene (HS 38170011) is designated as identified goods requiring use of the Kilogram unique quantity code in the bill of entry; importers must produce a test certificate, manufacturer's invoice, purchase order or contract, and manufacturing process documentation, and customs officers shall verify compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022 during assessment.
Bonds - To furnish KYC details of the company / individual like PAN, GSTN details, contact numbers of authorized person, bank account details of the company and Aadhar details of the proprietor/managing partner/director for the various bonds executed by importers under Custom Law- Reg.
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KYC requirement for customs bonds: importers must provide PAN, GSTIN, contact, bank account and Aadhaar details.
Importers executing bonds under the Customs Act must furnish KYC details at bond execution, including PAN, GSTIN, company bank account details, authorised person contact numbers, and Aadhaar details of the proprietor/managing partner/director, using the annexure format prescribed in the public notice to facilitate contact when time bound bonds expire.
Compliance of imported consignments of Boric Acid (Technical Grade) with notified Bureau of India Standards (Standards for Boric Acid) Order, 2019
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Imported boric acid consignments must comply with BIS standard; customs to ensure specification, packaging and testing.
Imported consignments of Boric Acid (Technical Grade) must conform to the Indian Standard for boric acid and bear the Standard Mark under a BIS licence; customs officers are instructed to check imported consignments for strict compliance with the specification, including compositional limits for polishing compounds (chloride and sulphate) and packing requirements (jute bags with liners). BIS is the certifying and enforcing authority and the Standard prescribes grades, analytical methods, sampling, testing procedures and lot-conformity criteria.
IGST Refund Drive from 19.02.2024 – 01.03.2024 for rectification of Shipping Bill errors – regarding
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IGST refund drive enables exporters to rectify shipping bill errors and submit required documents to clear pending refunds.
A time-bound IGST refund drive at Chennai Customs prioritises processing of shipping bills with validation error codes (SB001-SB006) by enabling exporters to verify ICEGATE error responses and submit prescribed rectification documents. Dedicated refund cells and a nodal Additional Commissioner are appointed to handle EGM errors, GSTIN mismatches and invalid invoice corrections; remedies require specified documentary proof, EDI job numbers or TR6 challans as applicable, and submission options include in-person during the drive or at the Sevottam Desk for offline filings.
Arrest Report and Incident Report (where arrest not made) — revised guidelines and formats
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Arrest and incident reporting: mandatory revised formats and immediate email submission to central compliance for risk-based targeting.
Revised Annexure-I and Annexure-II templates mandate uniform email reporting to a specified recipient list to support national risk-based targeting. Intimation of arrest must be sent by the Chief Commissioner/Director General through email within the prescribed short timeframe, while Commissioners/ADGs must immediately email incident reports where arrests are not made. The formats and filling guide require standardized capture of offence category, mode and direction, documentary references, commodity and seizure details, identity particulars, and a concise modus operandi to enable integration into a centralized database for early detection of smuggling syndicates.
Custodianship to JSW Mangalore Container Terminal Pvt. Ltd.
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Custodianship renewal: terminal must meet customs area regulations, maintain bonds, insurance, security and liability obligations.
Extension of custodianship to M/s JSW Mangalore Container Terminal Pvt. Ltd. is granted for five years under Section 45(1) of the Customs Act and Regulations 10(2)-10(3) of HCCAR, 2009, subject to conditions including maintenance and renewal of prescribed bonds, bank guarantees and insurance; compliance with infrastructure, security, recordkeeping and reporting requirements; payment of duties for pilfered or lost goods; indemnity to the Commissioner; prohibition on transfer or outsourcing of custodial functions without written permission; and adherence to all applicable laws, rules, notifications and circulars.
Non-compliance of rules and regulations by Chinese manufacturer registered as import source of Dimethoate technical in India
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Import source cancellation due to undisclosed change of manufacturing site leads to new registration requirements.
Non-compliance by M/s Chongqing Chemical Pesticide (Group) Co. Ltd. in failing to disclose a manufacturing-site change for Dimethoate technical prevented submission of required 5-Batch samples from old and new sites for CIL impurity-profile testing; because samples from the dismantled old plant are unavailable, the Registration Committee cancelled the company's import-source listing and directed that any future application be treated as a new registration requiring full data submission.
Imports from North Korea (KP) / Exports to North Korea (KP)- reg.
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Prohibition on trade with North Korea: customs clearance allowed only after correcting country data to prevent prohibited imports or exports.
Customs officers must strictly enforce prohibitions on trade with North Korea by amending any Bill of Entry or Shipping Bill that incorrectly names DPRK/KP as Country of Origin or Destination; OOC/LEO or Customs clearance is to be granted only after deleting the incorrect DPRK reference and recording the correct country, with penal action possible for wrong declarations and prompt amendment required for bona fide data errors to prevent misleading publication of trade statistics.
Special measures for liquidation of pending Drawback claims-Reg
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Drawback claim queries: exporters must reply in EDI by the prescribed deadline to avoid processing on record basis.
Exporters and other trade stakeholders must monitor Drawback claim status in the EDI system and reply to queries in the "Query Raised" or "EXPORTER" queues; replies in EDI trigger immediate processing and disbursement. Claims with shipping bills prior to 01.10.2023 must be answered or explained in person to the Assistant Commissioner (Drawback) by 28.02.2024, failing which claims will be processed based on available records or applicable rates. Annexure I lists pending claims and contact details are provided for assistance.
Waiver of late fee for delayed filling of Bills of Entry due to Erratic functioning of ICEGATE -reg.
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Waiver of late fee for delayed Bills of Entry due to ICEGATE disruption, providing administrative relief and reporting channel.
A waiver of late fee is granted for Bills of Entry delayed because of erratic ICEGATE functioning for cargo arriving at Chennai Air Cargo/Airport during the notice period; the waiver is provided under the statutory framework for electronic Bill of Entry filing, is to be treated as a Standing Order for departmental officers, and affected parties should report remaining difficulties to the Additional Commissioner for necessary action.
Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg.
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Restriction on export of specified goods prevents IGST-paid exports; refund route blocked at shipping bill level.
Goods listed in the notification must be exported only under LUT and cannot be exported on payment of IGST with refund; CBIC's backend disables the IGST refund route at the shipping bill level so any shipping bill containing a restricted item will not be allowed to be filed for the IGST-paid export/refund route.
Non-compliance of rules and regulations by Chinese manufacturer registered as import source of Dimethoate technical in India
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Change of manufacturing site: import source cancelled; applicants must treat that supplier as new registration requiring data submission.
The Registration Committee found the manufacturer failed to notify a change of location of the manufacturing site and did not provide the required 5-Batch samples from old and new sites for impurity verification; as samples from the old plant are unavailable, the Committee cancelled the import source designation and directed that future applicants treat the source as a new registration with requisite data submissions and testing.
Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022
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Electronic declaration for postal exports authorizes additional booking post offices to file e PBE and accept export consignments.
The Department of Posts has authorized fourteen Booking Post Offices with Dak Ghar Niryat Kendra (DNK) facility for electronic filing of the Postal Bill of Export (e PBE) and to accept international mail consignments booked via the DNK portal, mapping each Booking Post Office to a corresponding Foreign Post Office; these offices are additional to earlier notified DNK locations.
Allowing Implementation of Ex-Bond Shipping Bill in ICES 1.5 -Reg.
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Ex-bond shipping bill requires warehouse linkage and itemwise into-bond BE tracking with automatic ledger updates on filing.
ICES 1.5 now includes an ex-bond shipping bill format requiring a warehouse code and mandatory item-wise linkage to the original into-bond BE details; only one warehouse may be specified per shipping bill, though multiple into-bond BEs for the same item may be entered as separate lines. Filing, cancellation or amendment of the shipping bill automatically debits or re-credits quantities in the warehouse ledger. The format applies only to export of warehoused goods as such and is a free shipping bill with no export incentives available.
Updation of changes vide Budget 2024-25 - System- Reg
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ICES system update suspends Bill of Entry filing and Section 48 approvals until tariff and notification changes are applied.
ICES Notifications and Tariff Directories will be updated after the Budget presentation, causing suspension of Bills of Entry filing and Section 48 approvals from 11.00 hours on the budget day until updates are completed; Shipping Bill filing and assessment continue, prior BEs must be monitored for duty changes before OOC, and any new export levies must be collected manually until directory changes are in place.

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Disbursal of Drawback amounts into the exporters accounts through PFMS

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Drawback payment migration to PFMS: electronic credit into exporters' linked bank accounts replacing cheque-based disbursal.
Disbursal of Duty Drawback will shift from cheque-based bank payments to electronic credit via the Public Finance Management System (PFMS). Customs ... Summary

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Acts Income Tax