Re-testing of import samples allows a requested second laboratory test and written selection of the testing laboratory for clarity.
Re-testing of import samples is authorised as a trade facilitation measure permitting importers to request a second laboratory test within ten days of receiving the first result; the Additional/Joint Commissioner must specify a suitable laboratory in writing. Re-tests shall use remnants of the original sealed sample or duplicate representative sealed samples in Customs custody and be marked "immediate"; fresh sampling, if required, must occur in the presence of the importer or representative when the consignment remains under Customs control. The competent authority shall consider second-test results without prejudice to the first and, if results vary, state in writing which result is relied upon and why; a further re-test may be ordered in limited circumstances.

Continuity bond: B 17 bond suffices for EOUs; import estimates can be revised and inter unit transfers incur GST, customs rules apply.
The B 17 general purpose running bond satisfies the continuity bond requirement under the IGCR Rules; estimated import quantities/values may be furnished for periods up to one year but may be submitted for shorter periods and amended; during the transitional period units may use either Rule 5 procedure or procurement certificates; inter unit transfers occur on invoice with GST, without immediate customs duty, supplier to endorse customs exemption availed, and recipient liable for basic customs duty when goods or finished products enter the domestic tariff area.

Rebate of State Levies updated for garment and textile exports, new rates apply to exports with LET order dates from the effective date.
Revised rates under the Rebate of State Levies (RoSL) scheme for garment and textile made-up exports take effect from 1 July 2017: RoSL at 0.39% and RoSL under Advance Authorization-All Industry Rates at 0.23%. These rates apply to exports with Let Export Order dates on or after 1.7.2017, and EDI implementation of the revised rates has been completed.

Export procedures: zero-rated supplies permit LUT or tax-paid refund; approved exporters may use self-sealing e-seals.
Export of goods and services are Zero Rated Supply allowing refund either under bond/LUT without payment of IGST or on payment with refund; refund claims depend on electronic filing of shipping bills with GST invoice details, export manifest delivery and valid GSTR-3 returns via the Common Portal. Sealing of containers shifts to a self-sealing regime for approved, GST-registered exporters using tamper-proof electronic seals declared in the shipping bill, subject to prior premises approval, transport-document compliance and risk-based examination; the new sealing procedure is effective from 01.09.2017.

Duty drawback jurisdiction shifted: Customs office where the DTA supplier is located will process and pay claims.
Processing and payment of duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be handled by the Principal Commissioner or Commissioner of Customs in whose jurisdiction the DTA unit falls, including fixation of brand rates where required for fresh claims filed from 1 July 2017; pending claims up to 30 June 2017 are to be transferred from Central Excise formations to the jurisdictional Customs offices, with existing Drawback Rules processing remaining applicable and Central Excise officers continuing to discharge Customs functions until formal replacement.

Duty Drawback transition permits conditional composite drawback or customs-only claims while preventing dual GST benefit.
Amendments revise the framework for Duty Drawback and the All Industry Rates (AIR) effective from 1 July 2017, allowing a limited transition during which exporters may claim composite AIRs or Brand rates subject to declarations and conditions that bar simultaneous availing of GST input tax credits or refunds and carrying forward of Cenvat credit; exporters may alternatively claim only the Customs portion of AIRs and avail GST credits or refunds. Changes to AIRs adjust rates, caps and tariff classifications for various textile, marine, leather and other items. Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise formations continuing duties until new Customs commissionerates are notified.

Brand rate fixation now handled by Customs commissionerate over place of export, with GST transition conditions restricting tax credits.
Fixation of Brand rate of drawback shifts to the Customs Commissionerate having jurisdiction over the place of export from 1 July 2017; existing Brand rate procedures continue to apply, with verification of application data possible through the formation having jurisdiction over the factory. During the three month transition exporters may claim AIR or Brand rate subject to conditions preventing availing CGST/IGST credits or IGST refund and barring carry forward of Cenvat credit, and must furnish prescribed declarations; pending Central Excise applications will be transferred to Customs.

Public grievance mechanism appointed officers to implement Sevottam and streamline service delivery across commissionerate divisions.
Implementation of Sevottam creates a structured public service and grievance framework for the Mangaluru Central Excise & Central Tax (GST) Commissionerate by designating specific officers as Public Grievance Officers, Public Relation Officers and Exclusive Process Owners at Headquarters, Division and Range levels, assigning functional ownership for technical, accounts and centralized processes and providing contact points to channel complaints and manage stakeholder communication.

Registration verification under HGST Act requires physical inspection, REG-30 upload, and confirmation or cancellation by the Proper Officer.
Proper Officers must limit auto-approvals and ensure every approved registration undergoes 100% physical verification by a Taxation Inspector who shall verify premises, documents, solvency, business genuineness, record reasons for registration, photograph and log exact location, and upload an inspection report in Form REG-30 within the stipulated period; thereafter the Proper Officer must confirm the registration or initiate cancellation proceedings based on the report.

Benami property enforcement: dedicated units, section 24 attachment procedures and CBDT-sanctioned prosecution process.
The SOP creates dedicated Benami Prohibition Units (BPUs) under each Pr.DIT(Inv.)/DIT(Inv.) to perform Initiating Officer, Approving Authority and Administrator functions under the Prohibition of Benami Property Transactions Act, 1988 (as amended 2016). It prescribes territorial jurisdiction rules, stepwise procedures for detection, provisional attachment under section 24, filing of speaking orders and statements to the Adjudicating Authority, documentary and filing requirements, and prosecution processes requiring prior CBDT sanction, alongside coordination mechanisms with Investigation Directorates and monthly reporting requirements.

IGST on high sea sales: tax collected only at first importation, incorporating value additions across pre clearance transfers.
IGST on high sea sale transactions of imported goods shall be levied and collected only at the time of importation when the import declaration is filed for the first customs clearance, with value additions from each high sea sale forming part of the value on which IGST is collected. The importer clearing the goods must furnish full chain documents (original invoices, high sea sale contracts, service/commission details) to link the initial contracted price to the declared import value, and the department may reject declared value and determine customs value under Customs Valuation rules if doubts arise.

Foreign exchange reporting obligations: fortnightly Form BAL filings moved to RBI web portal; monthly Nostro/Vostro report discontinued.
Head/Principal Offices of Authorised Dealer Category I banks must submit holdings of all foreign currencies in Form BAL on a fortnightly basis via the Reserve Bank web portal, effective from August 16, 2017, with returns filed within seven calendar days of the reporting period; the separate monthly Nostro/Vostro account balance report is discontinued. Directions issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Proper officer designation under Section 149 updated, assigning Deputy/Assistant Commissioners and Superintendents pre and post clearance roles.
Amendment reallocates the function of the proper officer under Section 149 of the Customs Act, assigning Deputy and Assistant Commissioners to act after grant of clearance orders and Superintendents and Appraisers to act before grant of clearance orders, and directs officers to follow the amended notification as a standing order while reporting any difficulties to the department.

Rebate of State Levies continuation extends pre GST rates for garment and textile exports; refer to Board Circular.
Continuation of pre GST Rebate of State Levies (ROSL) for exports of garments and textile made up articles is ordered for the transition period 1.7.2017 to 30.9.2017, preserving existing rebate rates and procedures for eligible shipments; stakeholders are directed to Board Circular No. 34/2017 Cus dated 09.08.2017 for guidance and asked to report any difficulties to the customs department.

Self-sealing permission for exporters enables factory sealing with customs oversight and risk-based verification at ports.
Establishes a trust-based self-sealing procedure allowing exporters to stuff and seal export containers at approved factory or warehouse premises in place of customs sealing, subject to GST registration, prescribed application with authorised signatory details, site inspection and approval by customs authorities, advance shipment intimation, presentation at CFS/ICD with documents for customs processing, risk-based examination and seal integrity checks, use of electronic tamper-proof seals when implemented, and withdrawal of facility for procedural or legal violations.

Survey under Section 133A: strict procedural safeguards required including preparatory note, inventories, evidence collection, and timely reports.
Survey requires a recorded Preparatory Note and approval from specified Joint/Additional Directors or Commissioners; preliminary reports must be submitted within prescribed times (including 48-hour transmission where applicable) and a Final Survey Report containing case identifiers, undisclosed income, nature of concealment and evidence must be submitted within sixty days to the Range/Unit head and jurisdictional Assessing Officer. Detailed inventory of books/documents is mandatory, reasons for impounding or non-impounding must be recorded, evidence collection must be prioritized, and exclusion from compulsory scrutiny requires fulfillment of all three specified conjunctive conditions. Handing Over Notes must list pending survey-related matters.

E-way bill registration procedures streamline online generation, validity, and transport compliance for goods movement in Uttar Pradesh.
Prescribes revised online registration and download procedures for E-way Bill Forms 01, 02, 03 and Transit Declaration Form 01 on the Uttar Pradesh Commercial Tax portal. Separate workflows are set out for registered dealers, unregistered persons, e-commerce operators, couriers, agents and vehicle owners, with GSTIN, PAN, Aadhaar, mobile number, email ID and OTP-based verification. The circular also specifies generation, validity, vehicle-change handling and related compliance requirements for E-way Bill 01, E-way Bill 02, E-way Bill 03 and TDF 01.

Online registration for Custodian of Securities now mandatory; applications and DDP approvals must be filed via the SEBI portal.
Applicants seeking registration as a Custodian of Securities and those seeking approval as Designated Depository Participant must submit their applications exclusively through the SEBI Intermediary Portal, which is operational with immediate effect; the circular provides the portal URL and contact channels for queries and frames the measure as issued under SEBI's statutory powers to protect investors and regulate the securities market.

Definition of goods narrowed to specified fuels - Form C eligibility and 2% inter state concession limited accordingly.
Amendment confines goods under the Central Sales Tax Act to six specified fuel and related items; concessional 2% inter state tax under section 8 with Form C applies only to those goods and permitted uses. Post GST repeal of VAT for other items cancelled registrations for dealers of non specified goods, and therefore Form C cannot be issued where the acquisition is for manufacture or use outside the defined six item scope.

Rebate of State Levies continuation restores pre-GST rates for garment exports during transition; revised undertakings required.
Pre-GST RoSL rates for garment and textile exports are restored for 1.7.2017-30.9.2017. Exporters must submit a revised undertaking in the EDI shipping bill format (from 5.8.2017); exporters of shipments from 1.7.2017-4.8.2017 who could not file electronically must submit the manual annexed undertaking to Customs. The undertaking confirms no other claim for the specified State levies or State/Integrated GST and includes an ICC declaration where applicable. EPCs will assist; sanctioning officers must ensure payment on receipt of the undertaking. The EDI will apply MoT-notified RoSL rates at scroll generation irrespective of amounts in shipping bills.