Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Systemic, Compliance, and Monitoring Deficiencies in the Project Import Scheme (Customs Tariff Heading 9801)
Show AI Summary
Project Import Scheme: stricter registration, bond and bank guarantee requirements with set timelines and penalties for non compliance.
Registration of project import contracts requires a specified set of supporting documents and timelines: deficiency memos within 10 days, recommendatory letter verification within 5 days, and bank guarantee genuineness checks within 3 days. Bank guarantees must be in the prescribed format with self renewal and typically equal 2% of CIF value up to Rs.1 crore; failure to maintain continuity bonds or renew guarantees exposes importers to penal action under Project Import Regulations and the Customs Act.
Removal of Port Restrictions and Testing Requirements for Export of Finished Leather, Wet Blue Leather, El Tanned Leather and Crust Leather
Show AI Summary
Removal of port restrictions restores free export of finished and semi-processed leather, ending mandatory testing requirements.
The DGFT has revoked export controls by removing port restrictions on Finished, Wet Blue and El tanned leather and eliminating the requirement for CLRI testing and certification for Finished Leather, Wet Blue Leather, Crust Leather and El tanned leather; the earlier CBIC instruction of 16-04-2013 is withdrawn and customs officers are to be sensitized and report implementation difficulties.
Invitation of applications for empanelment of Chartered Engineers for examination/valuation of Second-Hand/Old & Used Plant and Machinery/ Goods etc. in the jurisdiction of Mangaluru Customs Commissionerate
Show AI Summary
Chartered Engineer Empanelment requires proven valuation competence, independence, disclosure, and ethical compliance for used machinery inspections.
Empanelment of Chartered Engineers for valuation of imported second-hand and used machinery requires prescribed engineering qualifications, valuation experience, professional membership, supporting records and eligibility verification. Applicants must maintain a clean professional and legal record, provide full disclosure, act independently, avoid conflicts of interest and comply with applicable valuation standards and departmental requirements. Only notified qualifying persons may conduct inspections or valuations. Empanelled Chartered Engineers must submit timely valuation reports and periodic self-appraisals, preserve records and cooperate with oversight. Negligence, misleading valuation, misconduct or incorrect information may lead to suspension, cancellation, removal and further legal action.
Pending Applications for closure/cancellation of Bond/BG pertaining to Advance Authorization (AA) and Export Promotion Capital Goods (EPCG) schemes
Show AI Summary
Pending Bond/BG closure applications under AA and EPCG require Deficiency Memo responses and supporting documents to EPM.
Lists of pending Bond/BG closure applications for Advance Authorization and EPCG licences at ICD Tughlakabad are provided, many entries marked as incomplete with Deficiency Memos issued; stakeholders must submit DM replies and supporting documents to the EPM section or collect missing DMs, report annexure discrepancies, and note the Commissionerate's effort to expedite disposal by 30 June 2025.
Designation of Appellate Authority/CPIO under Section 5(1) of the RTI Act, 2005
Show AI Summary
Designation of CPIOs and Appellate Authorities under RTI Section 5(1) for a customs commissionerate with specified administrative charges.
Officers are nominated as Central Public Information Officers and Assistant Public Information Officers under Section 5(1) of the Right to Information Act, 2005 for the Bangalore City Customs Commissionerate, with specified office addresses and emails. The notice assigns precise functional charges to each CPIO-such as export promotion, warehousing, audit, reports, licensing, vigilance, adjudication, examination at ICDs/CFS, bonds and BG monitoring, refunds/drawbacks, system management and TSK-and confirms each officer will act as CPIO for those charges and undertake other assigned work.
Imposition of Anti-Dumping Duty on imports of "Titanium Dioxide" originating in or exported from China PR-System Changes
Show AI Summary
Anti-dumping duty exemption for titanium dioxide imports when declared for specified excluded end uses at clearance.
Imposition of Anti-Dumping Duty on Titanium Dioxide from China PR is limited to specified end uses and excludes use in food, pharma, skin-care, textile, fibre, and Nano/ultra-fine TiO2. The customs system is enabled to avoid ADD collection for excluded uses where the importer files declaration STMT_CODE CUA01 in the Bill of Entry (for tariff headings including 28230010, 32061110 and 32061190), undertaking to pay ADD with interest if goods are supplied for non-excluded uses; officers will receive system messages during assessment.
Container Scanning Status - Procedure for Status Verification
Show AI Summary
Container scanning status verification enables stakeholders to check selection, scanning and examination status online after manifest finalisation.
Container scanning status verification is available through the Customs Scanning Division, Chennai online portal. Users may check whether a container has been selected for scanning, scanned, examined, and whether examined images have been uploaded. Verification requires the container number, Import General Manifest number and Import General Manifest date. Status is available only after the Import General Manifest is finalised by the Container Scanning Module of the National Customs Targeting Centre.
Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025 - Reg.
Show AI Summary
Post-export conversion: electronic amendment framework limits sensitive shipping bill changes to senior customs approval.
The regulations create an electronic post-export amendment mechanism for shipping bills as an Export Entry, permitting conversion into instrument-based schemes and drawback modes subject to fulfilment of all scheme conditions, reversal of inadmissible benefits, absence of contraventions, and compliance with presentation requirements. Sensitive fields-including ports, destination country, invoice AD code and value, HS code, description, and quantity-may be amended only with Additional or Joint Commissioner approval. A uniform one-year conversion time-limit applies with transitional computation rules, and applicants must submit a declaration and evidence; single deficiency memos will be issued after preliminary scrutiny.
Procedure to be followed in the case of undelivered articles/Return to Sender (RTS) parcels imported through Foreign Post Office- Chennai (Air)-Reg.
Show AI Summary
Return to Sender procedures: cancellation of customs duty and inspection steps for returning undelivered postal parcels.
Procedure requires the Foreign Post Office to submit a monthly list of RTS/undelivered parcels in Annexure-A format for verification and cancellation of customs duty under the Universal Postal Convention. Customs inspectors must inspect received parcels under Section 17(2) of the Customs Act within one day to confirm intactness and absence of tampering, submit inspection reports to the Superintendent/Appraiser, who may perform a random check before forwarding recommendations to the Principal Commissioner to enable return to origin.
Disposal of Red Sanders seized by DRI and Customs field formations
Show AI Summary
Red Sanders seized by DRI and Customs must be disposed by jurisdictional Customs under CITES-compliant export quota procedures.
Disposal of seized Red Sanders must be undertaken by Disposal units of jurisdictional Customs formations, including DRI seizures, following prescribed procedures: engage designated public trading agencies, undertake grading and tendering, obtain DRI authorisation for DRI-origin lots, secure Certificate of Origin, DGFT export license and MoEFCC/CITES NoC per SOP, maintain registers and reconcile stocks with MoEFCC/CITES MA, and ensure domestic disposals proceed via State Forest Departments through auction/sealed tender with proceeds handled as directed.
Port restriction on import of certain goods from Bangladesh to India – Insertion of a new Para 19 under ‘General Notes Regarding Import Policy’ under ITC (HS), 2022 Schedule 1 (Import Policy)
Show AI Summary
Port restriction on imports from Bangladesh: specified goods confined to designated seaports and certain land crossings prohibited.
A new Para 19 to ITC (HS), 2022 Schedule 1 imposes immediate port-specific restrictions on imports from Bangladesh: ready-made garments only via Nhava Sheva and Kolkata seaports (no land ports); fruit/flavoured and carbonated drinks prohibited through specified LCSs/ICPs in Assam, Meghalaya, Tripura, Mizoram and Changrabandha and Fulbari in West Bengal; processed food, cotton waste, plastic/PVC finished goods (excluding certain inputs), and wooden furniture similarly regulated. Exceptions exclude fish, LPG, edible oil and crushed stone, and do not apply to Bangladesh exports transiting to Nepal or Bhutan. Customs authorities are to implement and report difficulties.
Enabling Voluntary Payment electronically on ICEGATE e-Payment Platform
Show AI Summary
Voluntary customs payments on ICEGATE now replace manual TR-6 challans for past clearances through electronic self-initiated payment routes.
ICEGATE has enabled electronic voluntary or self-initiated payment to replace manual TR-6 payments for customs-related amounts concerning past import or export clearances. Registered users may generate a challan and pay electronically without further officer approval, but the facility cannot be used for live consignments or in place of challans generated through ICES, ECCS, SEZ online, or ACES applications. Payments may be made through the Electronic Cash Ledger, challan-wise internet banking, NEFT or RTGS, and payment aggregator mode. Manual TR-6 payments now require specific approval with reasons.
Arrest Report and Incident Report (where arrest not made) – revised formats
Show AI Summary
Mandatory DIGIT ID requirement for arrest and incident reports ensures revised reporting formats and email submission.
Revised reporting formats mandate inclusion of the DIGIT ID in both Arrest Report and Incident Report (where arrest not made), provide updated Annexure I and Annexure II templates enumerating standardized fields (identification, date/time/place, offence description, customs documents, seizure details, commodity classification, quantity and value, modus operandi), and require email transmission to specified CBIC and investigative agency addresses; all other prior Board instructions on the subject remain unchanged.
Anti-Dumping Duty on imports of "Titanium Dioxide" originating in or exported from China PR — Implementation
Show AI Summary
Anti-dumping duty scope limited: electronic declaration allows exemption for specified end-uses, subject to undertaking to pay.
Anti-dumping duty on Titanium Dioxide from China PR is limited to specified end-uses; imports for food, pharma, skin-care, textiles, fibre, nano or ultrafine titanium dioxide are excluded. An electronic declaration in the Bill of Entry will allow importers to state the goods are for excluded uses and include an undertaking to pay applicable anti-dumping duty with interest if the goods are supplied for non-excluded uses. DG (Systems) will issue an advisory for implementation and officers are to be sensitized; implementation difficulties may be reported to the Board.
Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods.
Show AI Summary
Entry exemption for perishable agricultural goods at ICP Attari authorises specified freight trucks to enter for export clearance.
A one time exemption to the ICP Attari closure permits entry of 162 freight trucks carrying perishable agricultural goods from Afghanistan at ICP Attari. The Ministry of Home Affairs OM dated 07 May 2025 authorised these specified consignments notwithstanding the closure, and CBIC Instruction No. 09/2025-Customs (09 May 2025) directed customs field formations to admit and facilitate the listed vehicles and their transit/clearance.
Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods
Show AI Summary
Border checkpoint access modified - Attari ICP now permits Pakistani nationals to exit and Indian nationals to enter.
An earlier order closed the Integrated Check Post, Attari to all passenger movements and goods. That order has been partially modified to permit a Pakistani national with Pakistani travel documents to exit India into Pakistan and an Indian national with Indian travel documents to enter India from Pakistan through the ICP at Attari, until further orders; other restrictions and suspension of goods movement remain unless otherwise amended.
Prohibition on import or transit of all goods originating in or exported from Pakistan – Insertion of Para 2.20A of Foreign Trade Policy (FTP), 2023
Show AI Summary
Prohibition on import from Pakistan: immediate ban on direct or indirect import or transit, exceptions require prior government approval.
Prohibition on import or transit of goods originating in or exported from Pakistan is effected by insertion of Para 2.20A into the Foreign Trade Policy, 2023, imposing an immediate ban on direct and indirect importation or transit of all such goods until further orders; exceptions require prior Government of India approval and customs authorities are directed to sensitize officers and report difficulties to the Board.
Procedure for import/export through Personal Carriage
Show AI Summary
Electronic processing for personal carriage standardises customs clearance of gems, jewellery, samples and prototypes through designated airports.
Electronic processing standardises personal-carriage imports and exports of gems, jewellery, and eligible samples or prototypes. Importers and exporters must file electronic Bills of Entry or Shipping Bills marked "Personal carriage" with prescribed passenger and transaction details. Imported or exported parcels are declared, temporarily detained, sealed and stored under Customs control against a detention receipt. Import clearance follows verification, examination where required and duty payment; export parcels are examined, granted Let Export Order, sealed, detained at the airport and released to the passenger before departure under Customs escort.
Standard Operating Procedure (SOP) for issuance of Destuffing Report & presentation of shipments by authorized couriers for clearance of goods imported through courier mode.
Show AI Summary
Courier shipments: SOP requires electronic ECM filing, EICI verification, FIFO-linked destuffing permission, and escalation for violations.
SOP prescribes that couriers file the Express Cargo Manifest electronically and share it with investigative agencies five hours before arrival; EICI must maintain time-logs, update Form-F1 filings in its internal application, and cross-verify ECM details against Form-01 before issuing a Destuffing Report. Issuance follows FIFO, requires courier requests within two hours of flight arrival and Form-I within one hour, and mandates immediate logging, retrieval, de-stuffing, verification of bag counts, and recording of discrepancies, with escalation to Shift Customs Officers for irregularities.
Guidelines for submission of documents in E-Sanchit w.r.t. Faceless Assessment
Show AI Summary
E-Sanchit document submission for faceless customs assessment requires legible, correctly tagged supporting uploads and mandatory certificates before filing.
Importers and customs brokers must upload legible, correctly IRN-tagged supporting documents in E-Sanchit-technical product materials, photographs, and value-supporting documents-to enable verification of self-assessment. Duty exemption claims require meeting and documenting notification conditions and uploading requisite certificates; statutory registrations (e.g., BIS, LMPC) must be completed and uploaded prior to filing. For provisional assessment under section 18 a reason and declaration must be uploaded. Use appropriate document codes, complete first-time KYC in advance, and follow the illustrative Annexure-A list while responding specifically to any assessing officer queries.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Procedure for submission of documents in the case of sample described as trade names-reg.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Sample submission requirements: trade-name samples must include composition, testing methods, reference materials and manufacturer details for lab analysis.
Samples described by trade names for chemical examination must be submitted with scientific/technical literature stating exact chemical composition, ... Summary

Topics

Acts Income Tax