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of <h1>Board of Customs introduces new serial numbering system for classificatory circulars effective January 1995</h1> The Board of Customs introduced a new numbering system for classificatory circulars effective January 1, 1995, following concerns that field formations were not receiving instructions. All customs-related circulars and clarifications will be serially numbered using format 'X/Y-CUS' where X represents the serial number and Y the year. The Customs-III Section will centrally maintain a register tracking all circulars. This system covers multiple sections including CUS.III, CUS.IV, CUS.V, Tariff Unit, Drawback Directorate, Anti-Smuggling Wing, and others. All general instructions to field formations require obtaining serial numbers from Customs-III Section, with two copies provided for record-keeping purposes.
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