Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 201...
Corrigendum to Public Notice no. 57/2025 dated 23-10-2025 Customs Renewal of permission granted for handling of International Transshipment of LCL Con...
Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulatio...
Inputs on Draft Amended Aayat Niryat Forms (ANF) (One Format for all kinds of Applications) for grant of SCOMET Authorisation for Export of SCOMET Ite...
In continuation of Public Notice No. 12/2025 dated 27.07.2025 - Regarding Standard Operating Procedure in respect of import of Denatured Ethyl Alcohol...
Launch of Online Module for Permissions under Section 65 (MOOWR and MOOSWR)
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Online module launched to process permissions for MOOWR and MOOSWR applications via ICEGATE 2.0. An ICEGATE 2.0 online module has been operationalised to receive and process permissions under Section 65 for MOOWR (warehouses under Section 58) and MOOSWR (special warehouses under Section 58A); user manuals, a helpdesk and escalation email are provided, and Chief Commissioners must publish port codes for application receipt and ensure onboarding.
Implementation of Pilot Project on Electronic Cargo Tracking System (ECTS) for Containers selected for Scanning under Mumbai Customs Zone-II
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Electronic Cargo Tracking System for containers selected for scanning will use GPS e-locks to monitor movement and detect tampering. A pilot Electronic Cargo Tracking System (ECTS) for containers selected for scanning under Mumbai Customs Zone-II will use GPS-enabled electronic locks to monitor container movement from NSIGT and BMCT to scanning stations and designated CFSs, with registration on a web portal, sealing/unsealing in presence of Customs and control officers, automated alerts for deviations and tamper events, stakeholder cooperation requirements, provided contact points, and commencement on 17 November 2025.
Cancellation of Bonds linked to Notification No. 50/2017 dated 30.06.2017, Sl. No. 550 read with Notification No. 45/2025 dated 24.10.2025, Sl.No. 352 and submission of account of import
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Customs duty exemption for vessel-repair imports requires utilisation accounts, fitment certification, and timely evidence for bond cancellation. Importers claiming Basic Customs Duty exemption for vessel-repair spare parts and consumables must maintain and periodically submit accounts of import, use and consumption. The account must identify each Bill of Entry, the imported and utilised quantities, duty foregone and vessel end use, with prescribed vessel and fitment details. Bond cancellation requires evidence that exemption conditions were fulfilled, including a fitment certificate endorsed by the Vessel Chief Engineer and Vessel Master, submitted within one year from the Bill of Entry date.
Withdrawal of circular No. 212/6/2024-GGST dated 15th July, 2024.
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GST circular withdrawal removes the prescribed evidence procedure for compliance with input tax discount conditions. Withdrawal of the earlier circular removes the procedure previously prescribed for suppliers to furnish evidence of compliance with the conditions of Section 15(3)(b)(ii) of the Gujarat Goods and Services Tax Act, 2017. The withdrawal is issued under Section 168 to ensure uniform implementation across field formations, and the earlier compliance procedure is no longer required.
Streamlining and Expediting Assessment in Faceless Assessment Groups
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Faceless customs assessment requires complete e-Sanchit documentation, clear declarations, and compliance evidence to reduce assessment queries and clearance delays. Faceless customs assessment requires complete, legible and correctly linked supporting documents to be uploaded with the Bill of Entry through e-Sanchit. Importers and customs brokers should provide clear product descriptions, technical and end-use information, valuation evidence, manufacturer details where relevant, and specific replies to assessment queries. Duty-exemption claims require documents proving compliance with exemption conditions. Required registrations, certificates, licences and import-monitoring information should be completed or submitted before filing. The documents required depend on the imported goods, and additional documents may be sought for assessment.
Change of Name of the ICD- M/s. Kerry Indev Logistics Pvt. Ltd. to M/s. Indev Infra Private Limited
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Inland Container Depot name change requires Customs documents to identify the operator as M/s. Indev Infra Private Limited. The Inland Container Depot at Irungattukottai, Chennai, previously operated as M/s. Kerry Indev Logistics Pvt. Ltd., is renamed M/s. Indev Infra Private Limited for all Customs-related documentation. Its status as a Customs Area and the custodian arrangement remain unchanged, with the notice effecting only a change in name.
Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019
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Advance Authorisation redemption clarified for exporters impacted by IGST treatment and duty-exemption issues during specified imports. Clarification states that the Export Obligation Discharge Certificate (EODC) shall not be withheld where IGST was paid in cash at import clearance under the Advance Authorisation (AA) Scheme during the specified period, where the applicant did not avail IGST, Compensation Cess or other levy exemptions (except Basic Customs Duty), and where the applicant complied with prescribed pre-import and procedural requirements, reflecting prior Customs and DGFT notifications and subsequent directions permitting refunds or input tax credit where admissible.
List of authorised persons are permitted to enter and operate within the premises of the ICD.
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Inland Container Depot access limited to authorised persons and vehicles; unauthorised entry prohibited and subject to penal action. Only authorized persons may enter and operate within the Inland Container Depot (ICD)/Customs Bonded Area; the instruction lists custodians, importers/exporters or their representatives, licensed customs brokers, partner government agencies, transporters and labour engaged by the custodian, and others mandated under customs laws and regulations (including HCCAR, CBLR, SCMTR). It directs ICD officers and the custodian to enforce security and access controls per Regulation 5 of HCCAR, recalls Board circulars on custodial duties and CCTV, and warns that deviations may invite penal action.
Syncing of ITC (HS), 2022 - Schedule-1 (Import Policy) with Finance Act 2025 (No. 07 of 2025) dated 29.03.2025
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Import policy synchronization: pesticide imports now require CIB&RC registration and non prohibition under Insecticides Act. The Central Government has amended ITC (HS) 2022 Schedule I (Import Policy) to align with the Finance Act, 2025, revising tariff entries, item descriptions and notes, and changing import treatment (insertions, deletions, splits, merges). A new Policy Condition No. 07 requires pesticide imports to hold a Certificate of Registration from the Central Insecticides Board & Registration Committee (CIB&RC) and not be prohibited under the Insecticides Act, 1968; many HS codes are designated Free or Restricted subject to this and other chapter policy conditions. The updates are effective immediately and published on the DGFT website.
Corrigendum to Standing Order No. 05/2025 Dated 18.09.2025
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NCLT monitoring team reporting lines and composition in customs revised to NCLT/IBC supervision and Legal Cell staffing. Corrigendum amends Standing Order No. 05/2025 to require the NCLT Monitoring Team to function under the Deputy/Assistant Commissioner of Customs (NCLT/IBC) with overall supervision by the Additional/Joint Commissioner of Customs (NCLT/IBC), and to comprise 1 SCP/Appraiser, 1 PO and 1 EO posted in the Legal Cell (Port), each holding simultaneous charge of their regular posting.
Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
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Post sale discounts: input tax credit preserved unless discounts form inducement under an agreement as consideration. Where suppliers issue commercial or financial credit notes without reducing the original transaction value, the supplier's tax liability remains unchanged and the recipient retains full Input Tax Credit; generally, post sale discounts paid by manufacturers to dealers that simply lower the dealer's sale price are not consideration for the dealer's supply to the end customer absent an agreement with the end customer, but when a manufacturer-agreed discount to an end customer is enabled by credit notes to the dealer, that discount is part of the overall consideration as an inducement; discounts are not consideration for promotional services unless distinct services are provided under an express agreement with defined consideration.
Corrigendum to Public Notice no. 57/2025 dated 23-10-2025 Customs Renewal of permission granted for handling of International Transshipment of LCL Containers for M/s. All Cargo Terminals Limited CFS
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Terminal operator name correction preserves renewed permission for international transshipment handling of LCL containers without altering other terms. The public notice corrects the name of the entity authorised to handle international transshipment of LCL containers, substituting "All Cargo Logistics Limited" with "All Cargo Terminals Limited". The renewed permission for the container freight station continues on the same terms and for the previously specified validity period. No other content of the earlier public notice is altered.
Undertaking by IPs before Special Courts under PMLA
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Restitution of ED-attached assets: IPs must file an undertaking setting use limits, reporting, disclosures, and ED cooperation. In cases where Enforcement Directorate attachment affects corporate debtor assets, Insolvency Professionals should apply under sections 8(7) or 8(8) of PMLA and file the prescribed Undertaking. The Undertaking bars sale or use of restituted assets to ineligible or accused parties, mandates quarterly reports to the Special Court on asset status, monetisation and distributions, requires disclosure of attached properties in Information Memoranda/auction notices, and commits the IP to cooperate with the ED, including document production (with protections for commercially sensitive materials) until approval of a resolution plan or dissolution order.
Paraffin import assessment requires CRCL testing for first-time consignments; limited sampling waivers with valid prior CRCL reports. All first-time paraffin imports require representative sealed samples forwarded to CRCL for testing. Subsequent consignments by a manufacturer who is the actual user may be finally assessed on second check without sampling if a valid CRCL Previous Test Report (not older than six months) for the same item and supplier is produced and supporting documents are uploaded on e-Sanchit; other consignments will be assessed on second check with sampling. If an officer has reasonable doubt on classification, description, or quality, samples shall be forwarded to CRCL. The Public Notice is a Standing Order for officers.
Clarification regarding Clearance of Imported Goods through Courier/Parcel/Postal Mode
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Courier and postal imports face specified customs duty rates, KYC requirements, and conditional exemption eligibility. Notice prescribes the legal framework and mandatory compliance for courier/parcel/postal imports, classifies consignments as B2B, personal (monetary) and gift (no monetary transaction), and sets specific duty compositions for personal imports and gifts (yielding 30.98% and 41.60% respectively). It requires proactive disclosure of duties by courier agents, conditions exemption eligibility on case-by-case supporting declarations and notifications, and mandates accurate matching KYC documentation to avoid clearance delays.
Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017
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Food import points updated: Kannur Air Cargo Complex added and authorised officers for food clearance notified. The notification adds Air Cargo Complex, Kannur International Airport to the roster of designated food import entry points and designates Superintendent/Appraiser/Inspector/Examiner as the Authorised Officer for food import clearance there; an updated consolidated list of 166 Points of Entry with notified authorised officers is circulated and earlier instruction is modified to that extent, with field formations asked to sensitize officers and report implementation difficulties.
Inputs on Draft Amended Aayat Niryat Forms (ANF) (One Format for all kinds of Applications) for grant of SCOMET Authorisation for Export of SCOMET Items
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SCOMET Authorisation: DGFT proposes a single unified ANF requiring technical specs, end user and compliance declarations. Draft amendments propose a single consolidated Aayat Niryat Form for grant of SCOMET Authorisation, standardising application content across all types by requiring applicant identification, detailed SCOMET item descriptions and technical specifications (including drones and cryptography), prior three-year export history, shipment, consignee and end-user details, purpose of export, category-specific sections for global authorisations and repair/re-export, ICP/AEO and compliance disclosures, and signed undertakings affirming adherence to statutory licensing and reporting obligations.
In continuation of Public Notice No. 12/2025 dated 27.07.2025 - Regarding Standard Operating Procedure in respect of import of Denatured Ethyl Alcohol (DEA) in Customs Bonded Warehouse.
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Denatured ethyl alcohol import procedures updated: docks examination officer replaces bond officer and EDI reduces recordkeeping. The notice amends the prior import/warehousing procedure for Denatured Ethyl Alcohol by substituting "Docks Examination Officer" for "Bond Officer" and by diminishing the separate recordkeeping requirement because relevant data and records are now maintained in the Electronic Data Interchange system; all other prior instructions remain operative and an administrative contact is provided for implementation difficulties.
Continuation of online application facility under MOOWR Scheme - hosted on Invest India portal
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MOOWR/MOOSWR online application facility continues on Invest India portal until 15 November 2025 for Customs Act filings. The online facility allows submission of MOOWR/MOOSWR applications through the current Invest India-hosted portal until 15 November 2025, with jurisdictional Principal Commissioners/Commissioners of Customs required to process such applications in accordance with applicable statutory provisions and existing instructions.
Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962
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Customs voluntary revision of entries allows importers/exporters to amend cleared entries by paying duty and interest. The regulation allows importers, exporters or authorised persons to file an electronic voluntary revision of entries post-clearance at the port where duty was paid; the system issues an ARN on acceptance, duty and interest (if any) are payable against the ARN, and a Revised Entry Reference is generated. The process is self-assessed but subject to verification by a proper officer who may request documents, re-assess duty by a speaking order, and order refunds under section 27; refund claims arise from the revised entry itself and the ARN date is deemed the date of claim.
GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers. Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory ... Summary
GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers.
Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory cross-verification of identity, address, PAN, mobile number, email, third-party data and risk-score inputs, and strict jurisdictional transfer of applications where necessary. Assistant Commissioners must examine documents carefully and process applications within the prescribed time limits while treating repeated identifiers, cancelled registrations, PDS/DBT status and other red flags with heightened caution. All new GST registrations are to undergo mandatory physical verification through the UPGST Field Visit App or GSTN Tax Officer App immediately after registration, with selfie-based geo-tagged verification, interview of the registrant, comparison of uploaded documents with originals, and prompt action on adverse reports. Newly registered firms must also be monitored through scrutiny of early returns, e-way bill consistency, bank account validation, risk scoring, six-month re-verification, witness statements, stock and business activity checks, chain analysis of beneficiaries, and mandatory feeding of NGTP data on the NGTP portal. The circular also requires structured training in cybersecurity, cyber audit, forensic examination, GSTN AI and analytics tools, and identification of NGTP indicators, with APAR consequences for non-participation or non-use of analytics tools. Timely verification failures may attract disciplinary action, while Joint Commissioners (Executive), Zonal Additional Commissioners and Deputy Commissioners are assigned monthly reporting, monitoring and review responsibilities.
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