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Measures to streamline the handling of matters pending before the Hon'ble Supreme Court of India
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Case grading and file readiness for Supreme Court matters strengthen briefing, monitoring, and compliance across customs groups.
Instructions require customs groups and officers to improve the handling of matters pending before the Hon'ble Supreme Court of India by grading cases, preparing detailed and updated briefs, and keeping files immediately retrievable. Proper indexing and record management are required so that synopses and files can be used for briefing or responding to the Learned ASG at short notice. Senior officers, including the Assistant Commissioner and the concerned JC/ADC, must acquaint themselves with case details, and the Deputy/Assistant Commissioner must monitor compliance.
Implementation of Safeguard Duty on import of "Non-Alloy and Alloy Steel Flat Products" under Notification No. 02/2025-Customs (SG) dated 30.12.2025
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Safeguard duty exemptions for steel flat products are system-enabled through Bill of Entry declarations and prescribed info codes.
Implementation of safeguard duty exemptions for non-alloy and alloy steel flat products is operationalised through system-based qualifiers in the Single Window Table of the Bill of Entry. Importers claiming exemption must declare the prescribed details under the relevant exemption code, reflecting CIF price thresholds, country-of-origin conditions and excluded product categories. The Annexure maps specific info codes to exempted product categories and scope exclusions, while field formations are instructed to ensure uniform electronic implementation and sensitisation of officers and trade.
Export Cargo Damaged due to Fire Incident at JWR CFS on 19.04.2026 - Procedure to be followed for customs purposes
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Export cargo damage procedure guides cancellation, amendment, and back to town processing after a fire incident at a customs facility.
Procedure prescribed for customs action in respect of export cargo damaged in a fire incident at JWR CFS, including identification of affected shipping bills, verification of damage through surveyor reports and supporting documents, and filing of applications by exporters or customs brokers for cancellation or amendment of shipping bills. Where the cargo is registered but LEO has not been given, cancellation, amendment, or Back to Town processing may be allowed after verification; where LEO has been given but stuffing report has not been submitted, the LEO is to be cancelled first and then the shipping bill cancellation, amendment, or Back to Town action taken as applicable.
Partial modification of regarding appointment of Central Public Information Officers (CPIOs) under the RTI Act,. 2005 for Commissionerate of Customs (Port), Kolkata
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RTI officer designation updated for customs commissionerate, with revised CPIO jurisdictions and unchanged appellate authorities.
Partial modification is made to the appointment of Central Public Information Officers under the Right to Information Act, 2005 for the Commissionerate of Customs (Port), Kolkata. The officers listed in Annexure-A are designated as CPIOs for the specified jurisdictions, while the previously notified First Appellate Authorities remain unchanged and the earlier public notices continue in force to the extent not modified. Appeals against CPIO decisions may be filed before the corresponding FAA under Section 19 of the RTI Act, 2005.
Extension of validity of the circulars issued under Section 143AA of the Customs Act, 1962, to mitigate challenges arising from ongoing disruptions in maritime routes due to the closure of the Strait of Hormuz
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Customs relief facilities for Strait of Hormuz maritime disruptions continue temporarily, with existing terms and conditions remaining unchanged.
Customs facilities under specified circulars issued pursuant to Section 143AA of the Customs Act, 1962, for maritime-route disruptions caused by the closure of the Strait of Hormuz, remain valid until 15 May 2026. The extension covers the identified Customs circulars, while all existing facilities, terms and conditions remain unchanged. Implementation difficulties may be reported to the Assistant or Deputy Commissioner (Docks) through the designated official email address.
Appointment of Central Public Information Officer (CPIO) under the Right to Information Act, 2005
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Central Public Information Officer appointment notice under the Right to Information Act, with jurisdiction and link officers specified.
Appointment of a Central Public Information Officer under the Right to Information Act, 2005 is notified for the Office of the Commissioner of Customs (General), Zone-1, Mumbai. Shri Mahesh S. Bhalerao, Assistant Commissioner of Customs, is appointed as CPIO with effect from 01.05.2026. The notice also identifies the jurisdiction of the CPIO, and names the first and second link officers for the concerned office.
Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)
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Sea Cargo Manifest compliance extended as stakeholders must continue filing complete electronic declarations during transition.
Implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 is being advanced for importers, exporters, shipping lines, custodians, Customs Brokers, Terminal Operators, SEZ units and ICD/CFS stakeholders. SCMTR messages for cargo movement between gateway ports and foreign ports have been implemented, and Stuffing messages are operational, though uniformity in filing remains incomplete. Certain messages remain under development and require testing across ICDs, CFSs, SEZs and gateway ports. During the extended transitional period, stakeholders must file complete and correct declarations electronically in the prescribed format.
Extension of validity of the circulars issued under Section 143AA of the Customs Act, 1962, to mitigate challenges arising from ongoing disruptions in maritime routes due to the closure of the Strait of Hormuz
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Customs validity extension for maritime disruption keeps specified facilities in force until mid-May.
Extension of the validity of facilities granted under circulars issued under Section 143AA of the Customs Act, 1962 in view of continuing disruption in maritime routes caused by the closure of the Strait of Hormuz. The extended facilities covered by the specified circulars continue to remain in force up to 15 May 2026, while all other terms, conditions, and operational requirements remain unchanged.
Clarification regarding remission or rebate in case of short realisation of proceeds by exporters under RoDTEP and RoSCTL schemes
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RoDTEP and RoSCTL benefit computation clarified for short realisation, FOB deductions, and ECGC compensation treatment.
Clarification is issued on the computation of remission or rebate under RoDTEP and RoSCTL where export proceeds are short realised. Benefit may be allowed on the full Free on Board value without deducting agency commission and bank charges, provided such deductions, separately or together, remain within the overall limit of 12.5% of the FOB value. If the charges exceed that limit, the excess is to be deducted for granting the benefit.
Change in Official email ID of EDI, Jawaharlal Nehru Customs House
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Official email ID change for EDI communications requires all customs correspondence to be sent to the new address immediately.
Official communications of the EDI, Jawaharlal Nehru Customs House are to be addressed to the revised email ID [email protected] with immediate effect. All correspondence, including Office Orders, Show Cause Notices, Orders-in-Original and other official communications, must be sent to the new address, and the earlier email ID is no longer in use.
Drawback for re-export of duty paid goods supplied by SEZ to DTA
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Drawback on SEZ-to-DTA goods re-exported after duty payment is clarified as available under customs law.
Clarification is issued on drawback for duty-paid goods cleared from a Special Economic Zone into the Domestic Tariff Area and thereafter re-exported. Goods moving from an SEZ into the DTA may be construed as imported goods for customs purposes, and for drawback under Section 74 of the Customs Act, the goods must be duty paid, easily identifiable, and previously imported into India. Accordingly, goods cleared into the DTA from an SEZ on payment of applicable duties and re-exported thereafter are to be treated as imported goods for drawback disbursement.
Timely transfer of eligible arrear cases to Revenue Recovery Unit (RRU) under the provisions of Section 142 of the Customs Act, 1962
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Customs arrears recovery requires timely transfer of eligible cases to the Revenue Recovery Unit with complete supporting records.
Timely transfer of clearly recoverable customs arrears to the Revenue Recovery Unit is to be ensured under Section 142 of the Customs Act, 1962 and the prescribed recovery procedure. Cases are to be identified for RRU transfer only after expiry of the appeal period, where no appeal, stay, or other proceeding remains pending before any appellate authority or court, and the updated Tax Arrear Report particulars are to accompany the proposal. Forwarding must include complete e-Office records and the specified supporting documents, including the Order-in-Original and the certificate confirming non-pendency of stay.
Supersession of CFS Clusters of Export Examination notice dated 06-07-2023
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Export cargo examination clusters updated with revised CFS and warehouse listings, replacing the earlier arrangement for processing and administration.
Export Cargo examination and processing were streamlined by superseding the earlier CFS cluster arrangement and reclassifying the listed CFS and warehouse facilities into three export clusters, X1, X2 and X3, on account of changes in nomenclature and location. The notice sets out the updated warehouse/CFS codes, names and addresses for each cluster for use in export examination planning and administration. The revised cluster arrangement operates as a standing order for officers and staff of JNCH.
Grant of Permission to M/s Airlift Services Pvt. Ltd. for Operating Bonded Trucking Services for Export Cargo under the Customs Act, 1962
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Bonded trucking permission for export cargo is granted subject to Customs transshipment rules and cargo-handling regulations.
Permission is granted to M/s Airlift Services Pvt. Ltd. to operate bonded trucking services for export cargo between the Air Cargo Complex, Mumbai and other Customs-notified ACCs, ICDs, CFSs and AFSs within India, where transshipment is desired by the consignee, authorised by the airline and approved by Customs. The permission is subject to the Customs Act, 1962, relevant transshipment and cargo-handling regulations, applicable circulars and public notices, and any other instructions or notifications issued from time to time.
Renewal of appointment of M/s. Air India Ltd. as Custodian / Carrier (Customs Cargo Service Provider) for the purpose of transhipment of Import/Export cargo from/to ACC, Mumbai to/from destination Custom Stations within India
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Transhipment custodian permission renewed for Air India cargo movement, with bond compliance and cargo accountability conditions.
Renewal of permission extends M/s. Air India Ltd.'s appointment as custodian/carrier for transhipment of import and export cargo between Air Cargo Complex, Mumbai and specified gateway airports within India. The company has executed transhipment bonds for export and import cargo, with acknowledgements required within prescribed time limits, and remains responsible for any shortage or pilferage, including payment of duty, cess, levies, interest and penalty where applicable. Outsourcing of transhipment activities is not permitted without prior approval.
Instructions for time bound processing of RODTEP and RoSCTL scrolls
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Time-bound processing of RoDTEP and RoSCTL scrolls directed to curb delays in exporter claim disbursal.
Time-bound processing is prescribed for the generation of RoDTEP and RoSCTL scrolls to reduce delay in disbursal of claims and avoid hardship to exporters. The instruction refers to audit observations noting considerable delay in RoSCTL scroll generation and consequent delay in payment of rightful claims. It also recalls an earlier instruction requiring crediting of duty drawback within three days and directs that a similar time limit should be complied with for the generation of RoDTEP and RoSCTL scrolls.
Minute of the permanent trade facilitation committee (PTFC) meeting held on 15-04-2026
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Import filing compliance at customs, NOC delays, reimport classification, and demurrage concerns were reviewed in trade facilitation discussions.
Import filing practices were reviewed, with emphasis on correct classification of reimported consignments, prompt intimation of cancellations of advance Bills of Entry, avoidance of unnecessary declarations that obstruct NOC issuance, and proper documentation for medical devices, accessories, licences, debit sheets and invoice-consignment description matching. Trade issues also included delays from body worn camera use, part-shipment hardship, demurrage concerns, and requests for training programmes in the April-June quarter.
Notice Inviting Quotations for Disposal of Seized/Confiscated E-Waste (Laptops, Mobile Phones, TVs and RF Circuit Boards) at Kempegowda International Airport, Bengaluru
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E-waste disposal quotations invited for seized and confiscated laptops, phones and other material through incineration.
Customs authorities invited quotations from KSPCB-registered e-waste dismantlers, recyclers and refurbishers for disposal of seized and confiscated e-waste at Kempegowda International Airport, Bengaluru. The material comprised refurbished laptops, mobile phones, used or damaged televisions and RF circuit boards stored in the customs godown, and disposal was proposed by way of incineration with transportation, loading and unloading included.
Transhipment Permission Granted to M/s Air India Limited, Kolkata for Movement of Import/Export Cargo between Air Cargo Complex, Kolkata and Other Customs
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Transshipment permission renewal for import and export cargo requires bond compliance, bank guarantees, and transit liability safeguards.
Permission is renewed for M/s Air India Limited, Kolkata to carry import and export transshipment cargo between Air Cargo Complex, Kolkata and other customs-notified Indian airports through flights operated within India, subject to bond, bank guarantee and compliance requirements. The airline is liable for any shortage or pilferage in transit, with export transshipment requiring payment of the value of goods and applicable interest, penalty and cess, and import transshipment requiring payment of customs duty and other levies with applicable interest and penalty. The arrangement is governed by the Customs Act, transhipment regulations, cargo-handling regulations and related customs instructions.
Regarding appointment of ISPHL as Custodian & CCSP of Haldia Dock Complex Berth No-04.
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Custodian appointment and cargo handling compliance at Haldia berth under customs law and cargo area regulations
Appointment of International Seaports (Haldia) Pvt. Ltd. as Custodian and Customs Cargo Service Provider for Berth No. 04 and the adjoining back-up area, including the rail corridor and conveyor structures at Haldia Dock Complex, is formalised under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. The custodian must comply with the prescribed legal framework, furnish the required bond, bank guarantee, insurance coverage, and indemnity, and remain subject to periodic review, disposal obligations, and possible suspension, revocation, or cancellation for non-compliance.

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Streamlining and expediting assessment in FAG

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Self-assessment obligation: ensure complete e-Sanchit documentation and correct linking to expedite faceless customs assessment and clearance.
Importers must self-assess duty liability and furnish complete supporting documents at Bill of Entry filing; to expedite faceless assessment, legible ... Summary

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Acts Income Tax