Customs Compliance Verification enables pre-payment OOC processing so release steps run in parallel pending duty payment.
Implementation of Customs Compliance Verification (CCV) permits designated officers to perform statutory compliance checks and grant system Out Of Charge (OOC) after goods registration even if duty payment is pending; such BEs move to a CCV queue and will transit to the GAT queue and enable OOC printing once payment is integrated or immediately if duties are already paid, with deferred duty BEs also moving to GAT without awaiting payment.

Predominant business sector data in GSTN BOWEB must be updated to support accurate tax analysis and compliance records.
Predominant Business Sector and Predominant Nature of Business details in the GSTN BOWEB module were required to be updated for registered taxpayers in Uttar Pradesh through the assessing officers' login facility. The circular explains that, because registration data captures only limited goods and services details, it is necessary to record the principal business sector and principal nature of business separately to enable accurate identification of the main business carried on by each firm and to support item-wise and sector-wise tax analysis.

Preferential Certificate of Origin portal mandated for IKCEPA exports; applications and issuance must be made through the online platform.
Preferential Certificate of Origin applications and issuance for IKCEPA exports must be made exclusively through the DGFT online CoO platform; exporters and designated agencies must register, use a Class II or Class III digital signature embedding the IEC number, and ensure IEC data is up to date as director/partner/branch details will be auto-populated from the DGFT-IEC database.

24x7 customs clearance mandated to address coronavirus related trade disruptions, with recordkeeping and late fee waivers for China delays.
24x7 Customs clearance is directed at all Customs formations, with Chief Commissioners to deploy sufficient officers and maintain station wise records of Bills of Entry/SBs filed beyond normal hours and report daily. CRCL laboratories will operate 24x7. Bills of Entry filed late for import consignments from China will not attract late fee charges where a letter from the importer or customs broker states the delay was due to non receipt of documents from China. The Public Notice is to be treated as a standing order and circulated to exporters/importers.

Automated clearance: system-driven CCV and OOC sequencing changes clearance flow to expedite BE movement upon payment integration.
Automated clearance of Bills of Entry applies at ICES locations with fully enabled RMS; designated Proper Officers perform Customs Compliance Verification (CCV) even if duty payment is pending. After goods registration and system checks, the officer completes CCV and records Out of Charge (OOC) in the system. BEs move to the CCV queue after OOC and will automatically proceed to the GAT queue once duty payment is integrated; BEs with duties already paid or deferred duty BEs proceed to GAT immediately upon OOC confirmation.

Automated clearance of bills of entry enables electronic release after compliance verification and duty payment.
Automated clearance in ICES will enable electronic release of Bills of Entry at RMS-enabled Customs EDI locations after designated proper officers complete Customs Compliance Verification (CCV) and the Customs System confirms payment of applicable duty. CCV is to be performed under the Customs Act, rules and instructions and may operate while payment is pending; clearance is effected electronically by the system following confirmation of CCV and duty payment.

Automated clearance: electronic release of bills of entry after CCV confirmation and duty payment nationwide.
Automated clearance of Bills of Entry is extended to all customs formations with an operational Customs EDI system where RMS is enabled. Designated proper officers will perform Customs Compliance Verification (CCV) and record CCV completion in the Customs System; CCV may occur while duty payment is pending. Once CCV is confirmed and applicable duty payment is confirmed, the Customs System will electronically grant clearance for the Bill of Entry. The facility is confined to ICES locations with fully functional RMS and implementation issues should be reported to Appraising Main officials.

Automated customs clearance: nationwide roll-out enables electronic clearance upon CCV confirmation and payment at EDI RMS locations
Nationwide automated clearance of Bills of Entry will apply at Customs EDI locations with operational RMS from 05.03.2020. Designated proper officers will perform Customs Compliance Verification (CCV) under existing law; CCV may proceed while duty payment is pending. Upon the officer's confirmation of CCV in the Customs System and recording of applicable duty payment, the system will electronically grant clearance. The Public Notice actions are to be treated as a Standing Order for customs officers and staff.

Automated clearance of Bills of Entry now enables CCV by customs officers and electronic release upon duty confirmation.
Automated clearance of Bills of Entry at Air Cargo Complex (Import) Commissionerate is implemented where the Customs EDI System is operational. Designated proper officers will perform all Customs Compliance Verification (CCV) requirements; CCV may occur while duty payment is pending. Once the proper officer confirms CCV completion in the Customs System and payment of applicable duty is confirmed, the System will electronically grant clearance to the Bill of Entry.

Valuation of second hand machinery: use transaction value if valid, otherwise apply residual methods and engineer appraisals.
Valuation of imported used capital goods relies on the transaction value where sale conditions are met; when pre import alterations or buyer incurred costs exist, those elements must be quantified. If transaction value conditions fail and comparable sales or computed cost data are unavailable for used machinery, the officer should apply alternative valuation methods sequentially and may use the residual method to account for condition, depreciation, refurbishment and related charges. Neutral inspection/appraisement reports in prescribed formats from overseas Chartered Engineers or locally empanelled engineers shall be used to ensure uniform, commercially realistic valuation.

Automated customs clearance enabled nationwide where EDI and RMS operate, with electronic clearance after officer CCV and duty payment.
All-India automated clearance for import Bills of Entry will operate at ICES locations with enabled RMS; designated proper officers perform Customs Compliance Verification irrespective of pending duty payment, record CCV completion in the Customs system, and the system issues electronic clearance upon confirmation of duty payment.

Automated customs clearance: electronic clearance of bills of entry on CCV completion and duty payment implemented nationwide.
Automated clearance under the 1st proviso to Section 47(1) enables the customs automated system to electronically clear Bills of Entry after designated proper officers complete Customs Compliance Verification and the system confirms duty payment; RMS-enabled ICES locations only, with DG Systems to implement necessary ICES changes and the facility effective from 05.03.2020.

Automated IGCR compliance requires electronic registration, continuity bonds, monthly statements, goods tracking, and timely duty payment for non-compliance.
Importers using the concessional duty procedure must register goods electronically in form IGCR-1, obtain an IGCR Identification Number, furnish a continuity bond, and quote the IIN and bond details in the bill of entry. Receipt, job-work, inter-unit transfer, re-export, and domestic clearance movements must be recorded through prescribed accounts, invoices or e-way bills, with non-receipt or short-receipt reported in form IGCR-2. Goods must generally be used within six months, while unutilized or defective goods may be re-exported or cleared on payment of differential duty and interest. A monthly statement in form IGCR-3 is due by the tenth day of the following month.

Appellate Authority designations under Rajasthan GST are revised through substitution of Special Commissioner and Additional Commissioner roles.
Appointment designations for the Appellate Authority under the Rajasthan Goods and Services Tax framework are amended by substituting "Special Commissioner" for "Additional Commissioner" and "Additional Commissioner" for "Joint Commissioner" in the earlier departmental order. The revised designations take effect from 20 February 2020.

Independent director liability limited to acts with knowledge, board attribution, consent or connivance; prosecutions require verification and sanction.
Independent directors and other non-promoter, non-KMP non-executive directors are liable only where defaults occurred with their knowledge, are attributable through Board processes, and involve their consent, connivance or lack of diligence. Registrars and investigators must verify records and e-forms to establish involvement, seek Ministry guidance when in doubt, and obtain Ministry sanction before initiating prosecutions; ongoing and already-filed cases not meeting these criteria must be reviewed accordingly.

Networth requirement for IFSC investment advisers revised; existing IFSC entities can register without forming a new company.
The networth threshold for registered Investment Advisers in the IFSC is revised to USD 700,000, and existing recognized entities in IFSC may apply for Investment Adviser registration without forming a separate company or LLP; the clarification is issued under Section 11(1) of the Securities and Exchange Board of India Act, 1992 and published on SEBI's website.

External laboratory testing for specified import samples is temporarily facilitated, with testing costs borne by importers or owners.
Temporary external laboratory testing is facilitated for specified import samples that the DYCC Laboratory cannot presently test. For four months, samples concerning MEK in inks and pigments and animal feeds may be sent to Geo Chem Laboratories Pvt. Ltd., Mumbai. Importers or owners must bear the testing cost under section 145 of the Customs Act, 1962. Implementation difficulties may be placed before the Additional Commissioner in charge of DYCC, and the prescribed action operates as a standing order for officers and staff.

Import/export authorisation under export promotion schemes: ICD Palwal permitted for shipments subject to scheme conditions and procedures.
Permission is granted to permit import and export of permissible goods through Inland Container Depot, Palwal (INPWL6) under the referenced Export Promotion Schemes, subject to fulfilment of conditions in the cited Customs notifications and the Handbook of Procedure/Foreign Trade Policy 2015-2020 and departmental instructions; trade bodies and brokers are requested to publicize the Notice and the permission is time-limited.

Empanelment of Chartered Engineers for valuation of second-hand machinery under CBIC guidelines; certified applications invited.
Invitation for empanelment of chartered engineers to conduct valuation and appraisement of second hand machinery imported through Custom House, Kandla, pursuant to CBIC Circular No. 07/2020; applicants must be certified by the Institute of Chartered Engineers and submit required qualifications and documentation to the Principal Commissioner of Customs by the prescribed deadline.

Interest and penalty waiver scheme directed for outstanding tax demands, with online monitoring and wide trader outreach.
Interest and penalty waiver scheme was directed to be implemented for outstanding demands arising from orders passed up to 31.03.2019 under the Uttar Pradesh Trade Tax Act, Central Sales Tax Act, Entertainment Tax law and rules, Entry Tax Act, VAT Act, and the Cable Television Network regulations. Field officers were required to guide staff, publicise the scheme widely, and encourage trader participation. The circular also required priority record scrutiny, year-wise issue of no-dues certificates by the Assessing Authority, online implementation, and weekly portal-based monitoring and reporting of deposits and waivers.