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Effective monitoring of Warehoused goods to safeguard revenue- reg.
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Monitoring of warehoused goods: stricter bond compliance and mandatory bank guarantees to safeguard customs revenue.
The notice requires stronger oversight of Customs bonded warehouse operations to protect revenue by correcting practices such as expired uncleared bonds, failure of bond-to-bond buyers to furnish required Bank Guarantees, late or post expiry extension requests, filing Ex bond entries without duty discharge, nondisclosure of shelf life, and failure to submit clearance documentation. Mandatory measures include declaring shelf life as an annexure to bonds, limiting warehousing periods relative to shelf life, requiring timely extension applications and responses to demand notices for clearance or extension, mandating Bank Guarantees for bond-to-bond transfers of extended goods, and submission of supporting documents for bond closure.
Transshipment permission to M/s DHL Express (India) Pvt. Ltd., Plot No.C-19, Express Cargo Terminal, Near Kempegowda International Airport, Devanahalli, Bengaluru for transshipment of import goods from Express Cargo Terminal, Bengaluru to Air Ports namely Mumbai, Chennai, Delhi, Cochin, Kolkata, Hyderabad and Ahmedabad through Bonded Trucking Services of M/s. Shreeji Trans Logistics Ltd. via road transport Services. -reg
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Transshipment permission for courier import cargo subject to bond, secured TP processing area, manifests and customs supervision, compliance required.
Permission is granted to M/s DHL Express (India) Pvt. Ltd. to transship import consignments from Bengaluru to specified airports via bonded trucking of M/s Shreeji Trans Logistics Ltd., subject to compliance with the Customs Act, 1962 and related circulars. Transshipment requires execution of prescribed transshipment bonds, specific manifesting of consignments, segregation and transfer to a secured TP processing area under customs supervision and CCTV, sealing of containers by customs, preparation of consolidated manifests/CTMs, production of destination acknowledgements to re credit bonds, and maintenance of records and registers for inspection.
Launch of ‘e-SAMADHAAN’ portal for redressal of grievances pertaining to exports - reg.
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Grievance Redressal Portal for export complaints ensures timely responses, status tracking, and referrals to external agencies.
Launch of an online grievance redressal mechanism 'e-SAMADHAAN' for exporters and customs brokers to consult FAQs, submit export-related grievances, receive assignment to NS-II (Export) sections with interim replies and expected timetables when external agency intervention is needed, and track grievance status; portal information is for public facilitation only and the Custom House disclaims legal liability for use or misuse.
Setting up of establishment of Disposal Section in ICD- reg.
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Disposal section established to centralize and expedite lawful disposal of seized and confiscated goods under prescribed procedures.
A dedicated Disposal Section is established in the ICD to centralize and complete all lawful disposal of seized and confiscated goods, including public auctions, in strict conformity with applicable law, the Disposal Manual and Board instructions; the section is staffed and headed at the Assistant/Deputy Commissioner level and placed under the overall supervision of the Joint/Additional Commissioner, with contact details published for trade coordination.
Public Notice related to Take Care Logistics Park (I) Pvt. Ltd. –reg
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Custodian appointment approved for CFS operator, with CCSP designation conditioned on AEO status and regulatory compliance.
M/s Hind Terminals Pvt. Ltd. is approved as the successor operator and appointed as the Custodian and as a Customs Cargo Services Provider for the Container Freight Station covering the notified Customs area of 36,456 SQM, subject to compliance with the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009, validity linked to AEO LO accreditation (or five years if AEO lapses), conditional waiver of bank guarantee during AEO validity, requirement to submit amended MPCB consent, and the Commissioner's right to review approval for non compliance.
M/s Bangalore International Airport Limited has been appointed as Customs Cargo Service Provider and Custodian at Air Cargo Terminal Bengaluru.
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International transshipment procedures require prior airline notification and custodian controls to secure approved onward export movement.
International transshipment at Bengaluru requires airlines to notify and apply via the Cargo Transfer Manifest (CTM) for Customs approval. Approved Custodians/CCSPs must segregate transshipment consignments in a dedicated, scanned area, store and escort approved cargo to outbound flights without routine physical examination except on intelligence, certify marks and numbers, and maintain physical Bond register entries for inter-warehouse movements. Custodians are responsible for receipt, handling, demarcation, recordkeeping, and duty or penalty for loss or pilferage after entry into the customs area.
Recovery of arrears of revenue while sanctioning of refunds.
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Refund sanctioning must check and appropriate pending customs arrears from refunds using Arrears Recovery Cell records to prevent double appropriation.
Adjudicating authorities must check pending arrears with the Arrears Recovery Cell before sanctioning refunds and may appropriate refund amounts using the deduction/appropriation power under Section 142(1)(a). Appropriation must be tied to specific recoverable demands with order-in-original details and safeguards must prevent the same arrears being appropriated more than once.
Appointment of M/ s International Cargo Terminal Private Limited as Custodian for CFS ICTPL was valid for a period of two years w.e.f. 07.06.2023.
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Custodian appointment for Container Freight Station sets customs handling duties, security obligations, reporting requirements, and review-linked continuation.
Appointment of M/s International Cargo Terminal Private Limited as custodian for the Container Freight Station ICTPL was continued for the imported and export cargo handled in the notified area, subject to the Customs Act, 1962 and the conditions of the public notice. The custodian was responsible for receipt, storage, handling, security, records, insurance, infrastructure, staff facilities, monthly reporting, and compliance with restrictions on disposal, subletting and alteration of the CFS plan, with the appointment subject to review, extension and termination under the applicable customs framework.
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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Authorization of Booking Post Offices enables electronic filing of Postal Bill of Export and acceptance of international consignments.
The Department of Posts has authorised specified Booking Post Offices with Dak Ghar Niryat Kendra (DNK) facility for electronic filing of the Postal Bill of Export (e PBE) and acceptance of international mail articles; each Booking Post Office is mapped to a corresponding Foreign Post Office or air/sea gateway to enable export transmission and customs processing under the Postal Export (Electronic Declaration and Processing) Regulations, 2022.
02 gold bars and 02 gold chains (total weight 361.4 gms), confiscated from Mr. Murugaian Selvam on 02.06.2015 at Visakhapatnam International Airport under O.S. No: 36/2015- Disposal -Reg.
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Confiscation of seized gold: owner given fifteen days to produce proof or customs will proceed with disposal.
Two gold bars and two gold chains (total weight 361.4 gms) were seized for alleged smuggling; an order directed absolute confiscation of the items and imposed a penalty, the departmental revision upholding that order, and the customs office now notifies the owner to produce legitimate proof or justification within fifteen days or the goods will be disposed under departmental procedure.
Debiting from the Special Import Licence and granting permission for clearance of such goods -reg.
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Special Import Licence port transfer procedure requires prior permission, formal debit entry and e Sanchit upload before clearance.
Where restricted goods are imported at a port other than the SIL's port of registration, the Turant Suvidha Kendra must forward the SIL, covering letter and Bill of Entry details to the assessment group for permission; once the group with competent authority approval issues permission, the TSK will record the debit against the SIL, endorse the original debit sheets, send NOC to the importing port's TSK, and require the importer/CHA to upload the original debit sheets to e Sanchit against the Bill of Entry. Out of Charge officers must verify uploaded debit sheets on e Sanchit and shall not grant Out of Charge without such verification.
Expansion of automatic LEO facility in ECCS
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Automatic export clearance extended to assessed courier shipping bills after X ray clearance where examination is not mandated.
Automatic Let Export Order (auto LEO) in ECCS is extended to Courier Shipping Bills marked for assessment only where the CSB has been cleared under assessment and physical examination is not mandated after X ray clearance; Systems Directorate has enabled necessary technical changes and DG (Systems) will issue an Advisory while field formations will publish Public Notices and Standing Orders for stakeholders.
Inclusion of Additional Land Customs Stations (Jaigaon, Panitanki, Fulbari & TT Shed) for Export and Import under EPCG and Advance Authorisation Schemes.
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Land Customs Stations Jaigaon, Panitanki, Fulbari and TT Shed added for EPCG and Advance Authorization.
The Public Notice directs that Jaigaon, Panitanki, Fulbari and TT Shed be treated as notified Land Customs Stations for import and export of notified goods under the EPCG and Advance Authorization schemes, extending the list of permitted LCS locations in the Notifications dated 01.04.2023 to facilitate trade; stakeholders must implement the change and escalate implementation problems to the issuing office.
Standardizing documentary and information requirements for AD Code and Bank Account with IFSC Registration/ modification in relation to exports-— reg.
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AD Code and bank account (IFSC) registrations now require bank authorization and endorsed cheque/statement; NOC for IFSC changes.
For AD Code and Bank Account with IFSC registration or modification related to exports, only two scanned documents are required for fresh registration: a Bank Authorization Letter in the prescribed format and a cancelled cheque or latest bank statement endorsed by the bank. For IFSC modification linked to IGST-refund/drawback, those documents plus a bank-issued NOC from the previously registered bank are required. Banks should e-mail authorization/NOC from branch e-mail IDs to the customs EDI section; non-branch submissions will be verified with the bank. Requests received before 2 PM will be approved the same day, otherwise by 2 PM next working day.
PN-64-2023 Related to (M/s Transindia Logistics Park Pvt. Ltd. )-reg
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Custodian appointment confirms All Cargo Terminals Limited as custodian and customs cargo services provider under Customs Act regulations.
M/s All Cargo Terminals Limited is appointed custodian and approved as a Customs Cargo Services Provider for the Container Freight Station and the entire notified customs area of 1,02,168.66 SQM under Section 45(1) and 141(2) of the Customs Act, 1962 and Regulation 10 of the Handling of Cargo in Customs Areas Regulations, 2009, responsible for custody of imported goods until clearance/warehousing/transshipment and for export examination and stuffing, subject to statutory compliance and a five year term subject to review, suspension or cancellation for non compliance.
Customs- CCSPs- Change of name of the CFS- From M/s K.S.P.S. Natarajan CFS Park to K.S.P.S. CFS Park Private Limited- Reg.
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Change of name for Customs custodian: CFS renamed but existing legal responsibilities and liabilities continue with the successor entity.
Change of name of the Container Freight Station from M/s K.S.P.S. Natarajan CFS Park to M/s K.S.P.S. CFS Park Private Limited is notified for customs records; the CFS remains declared as a Customs Area and appointed as Custodian under the Handling of Cargo in Customs Area Regulations. The name change does not relieve the custodian of liabilities, including pending litigation, statutory obligations, tax disputes, show cause notices and arrears incurred under the earlier name.
Empanelment of Chartered Engineers for valuation of Second Hand Machinery/Goods in the Office of the Commissioner of Customs, Chennai-II(Import) Commissionerate, Chennai-Calling for applications - reg.
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Empanelment of Chartered Engineers for second hand machinery valuation: invitation, eligibility, three year panel, reporting requirements and penalties.
Applications are invited for empanelment of chartered engineers to value second hand imported/exported machinery; applicants must submit prescribed proforma and supporting certificates, demonstrate minimum industrial experience (2 years), valuation experience (3 years) and total experience (5 years), and provide five years of income tax return details. A committee will scrutinize applications and refer eligible candidates to the Institute of Engineers for assessment; empanelment (valid for three years) requires submission of half yearly Self Appraisal Reports, and false information attracts penal provisions under the Customs Act.
Advisory for operationalisation of the Customs (Waiver of Interest) Third Order, 2023 dated April 17, 2023 and the consequential regularisation of electronic Bills of Entry in case of manual Out of Charge (OOC) given in the wake of glitches in the implementation of ECL facility since April 01, 2023-reg
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Electronic Cash Ledger integration requires payment with interest and application for interest refund after Out of Charge regularisation.
Users whose duty payments failed to integrate due to ECL glitches must select unpaid challans, pay duty including interest within the prescribed window from the date of removal of system inability, and, after integration and marking of the Bill(s) of Entry as Out of Charge by Customs, may apply to the relevant formation for refund of paid interest under the Waiver of Interest order; reporting of absent unpaid challans or implementation difficulties must be made to DG Systems or ICEGATE HelpDesk with screenshots.
Mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. 01.07.2023
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Mandatory import declaration qualifiers take effect from October, requiring covered Bills of Entry to include prescribed product details.
Mandatory additional qualifiers for import declarations under specified product chapters supplement existing importer declarations. Initially required for Bills of Entry filed on or after 1 July 2023, the mandatory commencement date is extended to 1 October 2023. Importers must furnish the prescribed qualifiers for covered import declarations from that date, alongside existing declaration obligations.
Procedure for Sealing of Containers Marked as Suspicious Consequent upon Scanning with Customs Seal
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Customs sealing of suspicious containers after scanning to prevent pilferage, with seal replacement and recordkeeping requirements.
Containers marked as suspicious after scanning must be sealed with a Customs seal before leaving the scanning point to prevent pilferage or replacement of goods. Standard containers are to receive a customs bottle seal, while ISO tanks are to be sealed with strip seals or punch seals. If no space is available because all points are already sealed, one private or commercial seal may be cut and replaced after informing the concerned parties. The scanning officer must note the time and seal number on the EIR copy, and the CFS must maintain daily entry records.

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Recovery of arrears of revenue while sanctioning of refunds.

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Refund sanctioning must check and appropriate pending customs arrears from refunds using Arrears Recovery Cell records to prevent double appropriation.
Adjudicating authorities must check pending arrears with the Arrears Recovery Cell before sanctioning refunds and may appropriate refund amounts using the ... Summary

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Acts Income Tax