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Regarding renewal of Custodianship of CFS CONCOR Kolkata for 05 years w.e.f. 01.03.2026.
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Custodianship renewal and cargo compliance conditions govern CONCOR CFS Majerhat under customs cargo regulations.
Custodianship of M/s. Container Corporation of India Ltd. (CONCOR), CFS-Majerhat, Kolkata is renewed for five years with effect from 01.03.2026 under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. The appointment as Customs Cargo Service Provider is also renewed for the same period, subject to compliance with all prevailing legal instruments, payment of Cost Recovery Charges, periodic performance review, and adherence to disposal norms for uncleared, unclaimed and confiscated cargo.
Ease of Customs Duty Payment - Introduction of Payment Aggregator
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Customs duty payment through payment aggregator expands card, UPI and internet banking options for trade facilitation.
A payment aggregator facility is introduced on the ICEGATE e-Payment platform to facilitate customs duty payment through credit card, debit card, UPI and expanded internet banking access. The mode complements existing authorized payment methods and allows transaction-wise payment routed through the Electronic Cash Ledger before duty accounting. Any bank commission on deposits made through this mode is to be borne by the person making the deposit, and additional banks will be onboarded after testing.
Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)
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Deferred Customs Duty Payment enables approved manufacturer importers to obtain clearance after electronic authentication and pay duty later.
Deferred payment of Customs import duty is available from 1 April 2026 to approved Eligible Manufacturer Importers under the Deferred Payment of Import Duty Rules, 2016. Eligibility depends on importer and manufacturing or qualifying job-work status, valid Importer Exporter Code, GST registration and compliance, Customs transaction history, turnover, business continuity, financial solvency, and absence of specified enforcement, prosecution, or prior false-declaration issues. Approval is obtained through electronic application and Customs-system activation. The authorised nodal person must authenticate Bills of Entry marked with payment-method flag "D" through ICEGATE before deferred-payment clearance is provided.
International transhipment of FCL/LCL cargo from Airport & Air Cargo Commissionerate, Bengaluru, in view of disruption in maritime routes due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962
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International transhipment of FCL/LCL cargo facilitated amid maritime disruption under customs transhipment framework.
International transhipment of FCL/LCL cargo is facilitated from the Airport & Air Cargo Commissionerate, Bengaluru, in view of disruption in maritime routes caused by the closure of the Strait of Hormuz, with reference to Section 143AA of the Customs Act, 1962. The notice invites stakeholders to the relevant CBIC circular and identifies a nodal officer for expeditious processing and supervision of transhipment requests.
International Transhipment of FCL/LCL cargo from all Ports/Airports, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962
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International transhipment of FCL and LCL cargo allowed from all ports and airports amid route disruption, with priority customs processing.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Customs Zones must appoint a Nodal Officer for prompt processing, and where multiple Customs stations are involved, prior email consent, verification of storage and logistics readiness, and Customs-controlled movement are required. Export cargo lying at gateway ports may be cleared through cancellation of LEO or Shipping Bill by the originating ICD, with electronic processing preferred.
Clarification regarding validity period for self-sealing permission to exporters under Circular No. 26/2017-Customs and Circular No.36/2017
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Self-sealing permission remains valid without fixed expiry unless withdrawn, suspended, or cancelled for non-compliance or misuse.
Self-sealing permission granted to an eligible exporter or merchant exporter under the customs circulars does not carry any prescribed validity period. Once granted, the permission remains effective unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse of the facility, or any other valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks and to deal with misuse in accordance with law.
Implementation of Advisory No. 16/2026 dated 24.03.2026 regarding return of export cargo from international waters due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962
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Post EGM shipping bill cancellation enables customs to block export incentives for returned cargo after manifest filing.
System-based cancellation facility in ICES is introduced for export cargo returned from international waters due to closure of the Strait of Hormuz. The new AC-role option, "Post EGM SB Cancellation", enables the proper officer to mark a Shipping Bill for cancellation even after filing of the Export General Manifest. The mechanism prevents disbursal of export incentives where benefits have not yet been scrolled, stops pending incentive scrolls from being generated after cancellation, and requires manual recovery action where scrolls were already generated before cancellation.
Instructions to keep Import Commissionerate, Air Cargo Complex, Sahar, Mumbai operational on 29.03.2026 (Sunday) and 31.03.2026 (Tuesday).
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Import cargo clearance operations remain functional to support uninterrupted processing and expedited clearance during the financial year-end period.
Import cargo clearance operations at the Import Commissionerate, Air Cargo Complex, Sahar, Mumbai are to remain functional on specified dates to ensure uninterrupted trade facilitation and expedited clearance of import cargo. EDI, Import Shed, TSK, Import Noting, and Assessment Groups for PAG and permitted FAG assessment will operate. Stakeholders are to plan their activities for seamless processing.
Reduction of Time Gap between Berthing of Vessel and Entry Inwards, Boarding of Vessel and Commencement of Discharge of Cargo
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Entry Inwards procedure streamlined to speed vessel discharge by linking email intimation with electronic customs approval.
Reduction of the time gap between vessel berthing, grant of Entry Inwards and commencement of cargo discharge is achieved through advance email intimation by the vessel agent and immediate electronic action by the Boarding Officer. After a vessel enters the docks, or after pilot boarding at specified anchorage points, the agent must request Entry Inwards through the designated customs email ID and inform the Boarding Officer, who may then grant Entry Inwards in ICES and communicate it back for discharge to begin. Physical documents remain required at boarding, and boarding formalities continue, including action on discrepancies or mis-declaration.
Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962
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Export cargo return procedures set for Strait of Hormuz disruptions, covering manifest filing, verification, cancellation and transshipment control.
Procedural relaxation is prescribed for export cargo returned from international waters due to closure of the Strait of Hormuz or similar maritime disruptions, under Section 143AA of the Customs Act, 1962. Where a vessel carrying export cargo lands at an Indian port other than the original port of departure, the shipping line or authorised agent must file the Sea Arrival Manifest, containers must be verified against manifest and export documents, and tampered or unsealed containers are subject to 100% examination. On request of the exporter, customs formations are to coordinate for verification of export incentives, cancellation of the Shipping Bill and Let Export Order, and reversal or recovery of incentives already disbursed.
Levy of fee for amendment or cancellation of export documents in cases of withdrawal of export consignments due to force majeure circumstances - Section 143AA of the Customs Act, 1962
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Force majeure fee waiver for export document amendments applies when consignments are withdrawn due to shipping or logistics disruption.
Fee for amendment or cancellation of export documents may be waived when export consignments are withdrawn from the Customs area or documents require change solely due to force majeure circumstances beyond the exporter's control. The proper officer may allow such amendment or cancellation without the prescribed fee, on being satisfied from supporting evidence that the request arises from unavoidable shipping, port, airport, or cargo disruptions and not from avoidable error or omission.
Ease of Customs Duty Payment - Introduction of Payment Aggregator
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Customs duty payment facilitation expands with payment aggregator mode for cards, UPI, internet banking and electronic cash ledger routing.
Customs duty payment facilitation is expanded through the ICEGATE e-Payment platform by introducing a payment aggregator as an authorised mode for duty deposits. The facility permits payment by credit card, debit card and Unified Payment Interface, extends internet banking access through payment aggregator mode, and operates alongside existing authorised banker internet banking and NEFT/RTGS payment through RBI. Commission, if any, payable to the bank for deposits made through this mode is to be borne by the person making the deposit.
Operational Directions for Keeping Customs Field Formations and Assessment Groups Functional on Specified Dates
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Customs operational continuity keeps assessment and cargo clearance active on specified holiday dates to prevent backlog and support trade facilitation.
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on specified weekends and a Tuesday at the end of the financial year to prevent backlog and ensure uninterrupted trade facilitation. The directions cover RMSFC, EDI, import docks, TSK, CEAC, export docks, export stuffing, import noting, PGAS and assessment groups for PAG assessment and, where permitted by the respective NAC, FAG assessment.
Drawback Mela - Drawback Pendency Clearance Drive
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Drawback pendency clearance drive targets query replies, sample reports and scroll-in issues for faster sanction of export incentives.
Drawback pendency clearance is undertaken through a special Drawback Mela for exporters, customs brokers and stakeholders with pending drawback claims at the Port Commissionerate. The notice identifies delays caused by non-submission of replies to EDI queries, pending sample-test reports, and SCROLL_IN issues linked to rejected bank account details. Exporters are directed to submit ICES replies, physical documents, e-BRCs where required, correct ICEGATE bank details, and use Sevottam for reprocessing or PC-Scroll management.
Duty drawback on the export of unlocked mobile handsets by merchant exporters
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Duty drawback on unlocked mobile handsets: merchant exporters required to comply with confirmed entitlement instruction.
Instructions require that duty drawback claims on exported unlocked mobile handsets by merchant exporters be administered in accordance with the referenced judicial determinations, which were upheld and whose review was dismissed; customs field formations must implement and comply with that established legal position in processing drawback claims.
Revised Jurisdiction of Principal Commissioner of Customs, Visakhapatnam under Notification No. 26/2026-Customs (N.T.)
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Jurisdictional amendment expands Principal Commissioner of Customs, Visakhapatnam's territorial scope to specified ports, districts and EEZ.
The Notification amends the customs jurisdiction of the Principal Commissioner of Customs, Visakhapatnam by substituting the prior table entry and defining a revised territorial scope that includes Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, areas under Greater Visakhapatnam Municipal Corporation, specified districts' Inland Container Depots, airports, Export Oriented Units, Special Economic Zones and warehouses, and the continental shelf and Exclusive Economic Zone facing Andhra Pradesh; the amendment is effective on publication in the Official Gazette.
Facilitation in import of pet dogs and pet cats along with stranded Indians in war-hit Middle East countries
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Pet import facilitation allows stranded Indians to bring dogs and cats from conflict zones under relaxed quarantine conditions.
Facilitation is provided, as a one-time relaxation measure, for the import of pet dogs and pet cats accompanying stranded Indian nationals returning from war-hit Middle East countries where pre-export formalities could not be completed. Import is permitted on owner declaration, proof of residence with the owner, and vaccination records, with rabies vaccination at the port of entry required where records are incomplete or absent. Clearance follows document scrutiny and clinical examination by AQCS, while quarantine and related expenses are borne by the owner where abnormal findings are recorded.
Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962
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Return of export cargo: procedures under Section 143AA enable BTT, shipping bill cancellation and supervised international transshipment.
Prescribes procedures under Section 143AA for export cargo returning to Indian ports: file Sea Arrival Manifest at port of landing; verify containers and seals, subject tampered containers to 100% examination; coordinate with port of export to verify and cancel Shipping Bills and Let Export Orders and reverse disbursed export incentives; permit Back to Town after confirmation and compliance; DG Systems to provide dummy port codes and post-EGM cancellation facility; ICEGATE to share cancelled Shipping Bill details; maintain manual records until system changes are operational.
Procedure for handling of export cargo for which EGM/SDM has been filed returning to Nhava Sheva/Jawaharlal Nehru Port in the wake of closure of the Strait of Hormuz due to geopolitical situations in the Middle East
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BTT procedures require conditional NOC, seal verification and cancellation of LEO and shipping bill on return.
Procedure prescribes conditional Brought To Terminal (BTT) NOC from the AC/DC of the CPP/CFS that granted LEO, contingent on documentary proof of return/suspension of export incentives and taxes (drawback, RoDTEP/RoSCTL, IGST or LUT intimation). Superintendent/PG Tech issues movement orders to terminals, gate officers verify seal intactness and permit release or direct preventive escort and 100% examination for tampered seals. AC/DC will cancel LEO and Shipping Bill (currently manually) when DG Systems enables post EGM cancellation, after which conditional BTT is finalised.
Facilitation in import of pet dogs and pet cats along with stranded Indians in war-hit Middle East countries
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Pet import facilitation: emergency one time relaxation allowing AQCS clearance subject to vaccination and owner borne quarantine costs.
A one time relaxation permits import of pet dogs and cats accompanying stranded Indian nationals from war hit Middle East locations where pre export formalities cannot be completed. Pre import requirements include owner declaration of residence and available vaccination documentation, with veterinary checks advised when pets are sourced from neighbouring countries. Post import, AQCS will examine documents and clinically inspect animals; pets without up to date certificates or with short vaccination delays will be vaccinated for rabies at port (owner bears costs) and may be quarantined if abnormalities are found, with all quarantine expenses payable by the owner.

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Procedure to handle export cargo containers containing Less than Container Load (LCL) consignments offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz

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LCL export container return procedure requires seal verification, de-stuffing, incentive recovery, and shipping bill cancellation before back-to-town clearance.
Procedure is prescribed for handling export cargo containers containing Less than Container Load (LCL) consignments that were offloaded at foreign ports ... Summary

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Acts Income Tax