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DOR.STR.REC.78/04.02.001/2023-24 - 22-02-2024 RBI
Interest Equalization Scheme (IES) on Pre and Post Shipment Rupee Export Credit
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Interest Equalization Scheme extended for rupee export credit, with bank participation conditioned on average lending rate compliance and DGFT undertakings.
Extension of the Interest Equalization Scheme until June 30, 2024 continues support for pre and post shipment rupee export credit with differentiated equalization rates and an annual subvention cap measured from April 1, 2023. Banks whose average pre subvention lending rate exceeds the permitted band will be identified by DGFT, must provide a prescribed undertaking to participate, will be restricted from the Scheme until compliance, and face potential debarment on further breaches; DGFT will monitor compliance and require specified documentation.
44/2023 - 22-02-2024 DGFT
Suspension of inoperative SIONs w.e.f. 1st April, 2024
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Suspension of SIONs: numerous inoperative norms to be suspended, with reinstatement representations permitted by specified deadline.
The Director General of Foreign Trade, under the Foreign Trade Policy, 2023, suspends Standard Input-Output Norms (SION) listed in Annexure "A" with effect from 1st April, 2024 because they have been inoperative over the last five years. Representations for reinstatement must be emailed to the designated address and received by the deadline of 15th March, 2024. The notice effects automatic suspension of the enumerated SION codes from the effective date unless otherwise notified.
PUBLIC NOTICE No. 05 / 2024 - 21-02-2024 Customs
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.
SEBI/HO/MIRSD/SECFATF/P/CIR/2024/12 - 20-02-2024 SEBI
Centralization of certifications under Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) at KYC Registration Agencies (KRAs)
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FATCA and CRS centralization at KRAs streamlines reporting; intermediaries must upload client certifications and ensure compliance.
Intermediaries who are reporting financial institutions must upload FATCA and CRS client self certifications onto KRA systems from July 01, 2024; certifications obtained earlier must be uploaded within 90 days of implementation. Intermediaries remain responsible for obtaining and reporting certifications, must confirm their reasonableness using account opening and PMLA documentation, and must update certifications on client notification. KRAs shall develop coordinated systems and uniform guidelines in consultation with SEBI.
PUBLIC NOTICE No. 02 / 2024 - 20-02-2024 Customs
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.
Minutes of the 118th meeting of the SEZ - 20-02-2024 SEZ
Minutes of the 118th meeting of the Board of Approval for SEZs held on 06th February. 2024 at Vanijya Bhawan. New Delhi
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Processing-to-nonprocessing conversion under Rule 11B requires full repayment of duties and tax-benefit reconciliation.
Board extended validity of developer formal approvals and unit LoAs, approved FTWZ formal approval, granted multiple Co-developer statuses and area adjustments, and sanctioned demarcation of processing to non-processing areas under Rule 11B subject to full repayment of proportionate customs, excise, GST and other levies, repayment of tax benefits attributable to common infrastructure, and undertakings to remit any differential duties or tax benefits if determined; Assessing Officer retained rights to examine taxability and lease periods to follow DoC instructions.
F. No. 275/06/2022-CX.8A. (Pt. I) - 20-02-2024 Central Excise
Rescind Instruction dated 30.08.2023 issued vide F. No. 275/06/2022-CX.8A. (Pt.I)
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E-office submission requirement: SLP proposals accepted only through specified e office node and LIMBS ID as valid proposals.
Instruction rescinds the 30.08.2023 Instruction and amends the 14.03.2022 Instruction by revising the designated e office entry to SEENA-CBIC-SUP(S)-CX-8A SECTION - CX-8A Section. It requires that SLP proposals be forwarded only via e office mode to be treated as valid, accompanied by all relevant documents per the Board Circular, and that field formations follow specified prior Instructions while sensitising staff to the e office and LIMBS identifiers provided.
Instruction No. 03/2024 - 19-02-2024 Customs
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.
02/2024 - 19-02-2024 Companies Law
Deployment and usage of Change Request Form (CRF) on MCA-21
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Change Request Form use limited to exceptional circumstances; misuse will not replace statutory filing requirements.
The Change Request Form (CRF) on MCA 21 V3 is a limited web based mechanism to request RoC intervention only in exceptional circumstances where existing forms or functionalities cannot resolve issues. It is not a substitute for statutory reporting, applications, approvals, registrations, or help desk procedures; such uses may be summarily rejected. Intended uses include master data correction and complying with court or tribunal directions. RoCs must process CRFs within three days and then forward to the Joint Director (e governance cell) for decision within seven days.
Trade Notice No. 38/2023-24 - 16-02-2024 DGFT
Clarification regarding Notification No. 60 dated 13.02.2024.
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Export policy mapping to eight-digit ITCHS codes clarifies applicable export controls and confirms no substantive policy change.
Notification No. 60 administratively maps existing export policy to eight-digit ITCHS codes for the specified Schedule 2 chapters, clarifying which export policy applies to each code without changing substantive policy. The mapping is intended as a trade facilitation measure to enable ICEGATE integration and a fully online export licensing system, reduce compliance burden, and improve ease of doing business, while existing policies remain operative and further mapping for remaining chapters is planned.
Serail/SGST/Computer/01/2024/2003 Nava Raipur 16/02/2024 - 16-02-2024 GST - States
Mandatory Generation and Verification of Reference Number (RFN) for Communications Issued by State Tax Officers, Chhattisgarh
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Mandatory RFN generation requires State Tax officers to identify non-system communications, enabling taxpayer verification through the portal.
Mandatory Reference Number generation applies to communications issued by State Tax Officers that are not generated through the GST portal system and are intended for taxpayers. Officers must generate an RFN through the BO Portal and include it in the communication. Taxpayers may verify officer-generated RFNs before or after login through the Verify RFN service, while officers may search RFNs previously generated by them. The requirement takes effect from issuance of the instruction.
PUBLIC NOTICE NO. 06 / 2024 - 15-02-2024 Customs
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.
Instruction No. 02/2024 - 15-02-2024 Customs
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.
PUBLIC NOTICE No. 02 / 2024 - 14-02-2024 Customs
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.
F. No. 4 /Judl./2024 - 14-02-2024 Indian Laws
Procedure for Circulation of Letters for Adjournment of Cases
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Adjournment letters procedure requires prescribed form submission, mandatory consent, and restricts consecutive adjournments.
Procedure requires submission of adjournment requests in the prescribed Annexure A format by email, stating specific reasons and number of prior adjournments, and obtaining mandatory consent/no objection from advocates/parties or caveator before a single circulation by a party. Circulation is barred in bail-related matters, cases with exemption from surrender, cases with an interim order favoring the applicant, and suspension of sentence requests. Two consecutive adjournments are prohibited without listing; adjourned matters must be listed within four weeks with a firm date and approved requests will be notified on the Court website.
43/2023 - 14-02-2024 DGFT
Amendment in Para 2.51 of Handbook of Procedures, 2023
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Pre-shipment inspection exemption for metallic scrap from safe countries allowed through specified designated ports including Adani Gangavaram.
Para 2.51 of the HBP, 2023 is amended to add Adani Gangavaram to the designated ports for scrap import and to the list of ports where consignments of metallic waste and scrap from specified safe countries/regions are exempt from PSIC, provided they carry supplier/scrap yard certificates confirming no radioactive materials or explosives and are subject to radiation and explosive checks; transshipments through those safe countries/regions are excluded and imports via other ports remain subject to PSIC.
42/2023 - 14-02-2024 DGFT
Import of Muskmelon Seeds under ITC(HS) 12077090 of ITC(HS) 2022 for the period up to 31.08.2024
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Import Allocation for Muskmelon Seeds: capped quantities allocated to processors on actual user basis; applications require FSSAI and CA certification.
Import of Muskmelon seeds under ITC(HS) 12077090 is authorised on a restricted basis up to 31.08.2024 with a total ceiling of 1,200 metric tonnes, to be allocated to processors on an Actual User basis. Eligible applicants must submit one application per IEC, hold a valid FSSAI Manufacturer Licence (Category 4), provide a CA certificate of imports and processed volumes for FY 2021-22 to 2023-24 with GST invoice details, and furnish an undertaking that trading volumes are excluded. The EFC will determine allocations within the aggregate quantity and DGFT may modify allocation procedures; misdeclaration attracts disqualification and two-year debarment.
41/2023 - 14-02-2024 DGFT
Import of Watermelon Seeds under ITC(HS) 12077090 of ITC(HS) 2022 for the period up to 31.08.2024
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Import restriction for Watermelon Seeds: Authorisations on actual-user basis with processing credentials required and allocation by Exim Facilitation Committee.
Imports of Watermelon Seeds under ITC(HS) 12077090 are permitted up to the aggregate quantity notified and only until 31.08.2024 on an Actual User basis; one application per IEC is allowed, requiring a valid FSSAI Manufacturer Licence (Category 4), a prescribed Chartered Accountant certificate certifying imported and processed volumes for specified fiscal years with GST invoice backing, and an undertaking that excludes trading volumes.
Trade Notice No. 37/2023-24 - 13-02-2024 DGFT
Implementation of Notification No.51/2015-2020 dated 29 January, 2022 during FY 2024-25.
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Export restriction on human hair requires online authorization with a prescribed minimum export price and limited application window.
Export of human hair (HS 0501) is restricted for FY 2024-25 and allowed only under DGFT-issued export authorizations subject to a prescribed Minimum Export Price. Authorizations apply for 1 April 2024-31 March 2025. Applications must be filed online via the DGFT ECOM system between 16 February and 29 February 2024; one application per IEC only. Applications will be examined per the Handbook of Procedure and DGFT may decide or alter allocation modalities; deficient, mailed, or late applications will not be considered.
Public Notice No. 01/2024 - 13-02-2024 Customs
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.

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SEZ

Minutes of the 119th meeting of the Board of Approval for SEZs held on 06th March, 2024 at Vanijya Bhawan, New Delhi

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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, ... Summary

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Acts Income Tax
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