Importer verification: first-time importers must submit tax, bank and financial documents before clearance to ensure genuineness.
First-time importers must submit VAT/Sales Tax registration, a bank certificate confirming account and signatures, proof of payment through the importer's account, the previous year's balance sheet, and the last filed income tax or sales/VAT return to the Assessing Officer via the importer or licensed CHA; imports will be allowed only after these documents are filed and duties and other formalities completed, with possible case by case relaxation by the in charge Deputy/Assistant Commissioner.

Verification of Carrier Agency and CHA directories required for ICES 1.5; PAN-based registration and physical document verification enforced.
Verification and central updation of Carrier Agency and CHA directories is required for implementation of ICES 1.5. Agencies must verify particulars at designated policy locations; PAN is the registration identifier, PAN/name as confirmed by tax records cannot be changed, incorrect PANs require fresh registration, and incorrect records will be closed and correct entries added only after physical verification and retention of attested documents. The process must be completed by 15.04.2010 and unverified entities will not be able to transact under the corrected ICES 1.5 directories.

Import restriction of cosmetics: permitted only through specified entry points, non specified port imports treated as non compliant.
Import of cosmetics must occur only through the entry points specified under the Drugs and Cosmetics Rules; the Schedule D exemption for substances not intended for medical use applies only to items that would otherwise be drugs and does not cover cosmetics. Customs authorities should treat cosmetics imported via non specified ports as non compliant and take appropriate action, while separate Board instructions continue to govern import of drugs.

Online licence transmission for DEEC and EPCG requires ICEGATE verification and hard-copy matching before Customs registration.
Online transmission of Advance Authorisation (DEEC) and EPCG licences and amendments from DGFT to Customs via ICEGATE is in effect for licences issued on or after 1/3/2009; Customs will not permit manual amendment entry for online-transmitted licences and must verify licence/amendment details against the hard copy before registration in the EDI system. Licence-holders must check ICEGATE transmission status and rectify DGFT error-code rejections by obtaining correction and retransmission from DGFT; temporary bond execution remains required where EODC transmission is not yet supported.

Duty Credit Scrip registration requires NO ALERT endorsement, regional genuineness verification, EDI checklist and job number issuance.
Registration requires presentation of licence/scrip to the Licence Section with a request and photocopies; Customs will endorse NO ALERT after consulting the alert list and return the original. Customs must verify genuineness from Regional Licensing Authorities by written/fax request within two working days and await confirmation (typically within a week) until EDI messaging is available. Licence details are entered in the EDI System, a CHECK LIST is generated and verified, and a JOB NUMBER issued; after licensing authority confirmation the Superintendent/Appraiser endorses registration numbers, enabling use of the scrip for duty debiting. Customs units retain authority to investigate registered licences for mis-declaration, fraud or policy violations.

Common Adjudicating Authority appointed: assignment of a DRI show cause notice to the Commissioner for customs adjudication.
The Board, exercising powers under the Customs Act, assigns a show cause notice originating from the revenue intelligence function to the Commissioner of Customs (Adjudication) for adjudication, thereby designating a common adjudicating authority and directing operational offices to take note and act accordingly.

Recovery of drawback must be enforced where export proceeds remain unrealized despite ECGC settlement or realization waiver.
Payment of drawback is governed by the Customs Act and Drawback Rules, which require recovery of drawback where export proceeds are not realized; settlements by ECGC or waivers of realization under the Foreign Trade Policy do not exempt exporters from recovery. The Board directs recovery action in all such non realization cases and issuance of Public Notice and Standing Order for guidance.

Supplier/contractor registration requires submission of statutory certificates and credentials under GFR Rule 142(ii) within the prescribed period.
Registration for civil and electrical suppliers/contractors requires application to the New Custom House with prescribed statutory and credential documents; eligibility will be evaluated under GFR Rule 142 (ii) based on credentials, capability, quality control, past performance, after sales service and financial background, and late submissions will not be entertained.

Import of plastic waste requires prior environmental clearance and SPCB consent, with customs verification and sample testing.
Import of Plastic Waste is permitted only with MoEF permission and subject to the Hazardous Waste Rules and DGFT conditions; customs must verify documents, draw and test samples, ensure movement documents, and report illegal traffic. Imports are allowed solely for recycling or recovery and not for disposal; municipal solid waste, post-consumer domestic waste, biomedical waste, or other hazardous wastes must not be mixed with imported plastic scrap. Importing units must keep inventory and residue records and treat non-recyclable residues in an environmentally sound manner per State Pollution Control Board consent, with MoEF clearances valid only while SPCB consents remain valid.

Rebate under Rule 18 permitted for supplies from domestic tariff area to special economic zones, subject to prescribed procedure.
Rebate under Rule 18 of the Central Excise Rules is admissible on clearances from the Domestic Tariff Area to Special Economic Zone units; clearance of duty free material for authorised SEZ operations is effected under the SEZ Act and implemented through the excise rebate procedures, with field formations required to follow the existing administrative circular and prescribed documentation and procedural modifications for DTA SEZ supplies.

Textile testing timelines: samples must be forwarded next working day and enquiries made only after four working days.
Samples for textile testing must be forwarded to the Textile Committee on the subsequent working day and forwarding will be monitored by the Additional Commissioner (Docks). The Textile Committee typically needs two to four working days to complete tests; because charges vary with test extent, importers and CHAs should inquire with the Committee only after four working days. Prescribed sample sizes: fabrics one metre by full width; garments one adult or two small/infant; yarns one bobbin.

Export obligation verification under duty exemption schemes requires random checks, acceptance of discharge certificates absent intelligence, and quarterly reporting.
Customs must verify export obligations under EPCG, Advance Authorization, DFIA and Chapter 3 duty credit scrips through submission and random checking of installation certificates and shipping bills, accept Export Obligation Discharge Certificates absent specific intelligence of misuse, and report quarterly on discrepancies; where obligations are unmet EPCG requires payment of proportionate duty with interest and timely action to safeguard revenue and facilitate bond/bank guarantee redemption.

Carrier and CHA directory verification required to update centralized customs EDI; non-verified entities barred from transacting.
Verification and centralized updation of Carrier Agency and CHA directories is required for implementation of ICES 1.5. Discrepancies with Income Tax records (PAN, names, addresses) will be corrected: incorrect entries will be closed rather than deleted, address/contact details may be modified, and correct entries added only after physical verification of documents. PAN and entity name confirmed by CBDT cannot be changed; incorrect PAN necessitates fresh registration. Failure to verify/re-register will bar transactions after implementation; single policy-location registration enables operation across mapped EDI locations.

Assignment of Show Cause Notices: multiple notices assigned to the Commissioner of Customs (Adjudication), Mumbai for adjudication.
Appointment of a Common Adjudicating Authority assigning specified show cause notices issued by the investigative agency to the Commissioner of Customs (Adjudication), Mumbai for adjudication under the delegated power conferred by the Customs notification; the order lists the parties and designates recipients for information and administrative follow-up.

Carrier agency and CHA directory verification for ICES 1.5 requires re-registration and document verification to continue transactions.
All Carrier Agencies and CHAs must verify or re-register particulars so a centralized ICES 1.5 directory can be created; corrections are based on reconciliation with CBDT data and documentary verification. Incorrect records will be closed (not deleted) and modifications to non-PAN/name particulars permitted upon verification. PAN is the registration number, registration at one policy section enables operation at mapped locations, and airlines without PAN may use IATA/prefix code confirmation; attested document copies must be retained for record.

No demurrage on seized goods: production of a proper officer certificate prevents rent charges and requires compliance.
Regulation 6(1)(l) prohibits Customs Cargo Service Providers, including Container Freight Station custodians, from charging rent or demurrage on goods seized, detained, or confiscated by the proper officer. CCSPs must allow release on production of a certificate from the proper officer certifying the detention period and must not charge or collect any rent or demurrage for that certified period. Non compliance attracts penal action under the Regulations.

Nodal Officer appointment to coordinate license data transmission and resolve trade facilitation issues between Customs and counterparts.
Appointment of a Nodal Officer from Customs to coordinate with DGFT on license and data transmission issues; the officer will attend monthly PTFC meetings, liaise with DGFT officials to resolve trade and CHA difficulties, and escalate unresolved matters to the Commissioner (Exports) for higher-level action.

Customs exemptions and amendments streamline import duty relief and rescind select notifications affecting project imports and energy supplies.
Proposed customs amendments and exemptions span project import regulations, rescission of select notifications, duty and special CVD exemptions for electrical energy, concessional duty for solar project equipment, and targeted exemptions for films, software, mobile phone parts and related goods, summarising administrative actions to modify import duty treatment and compliance obligations.

Anti-dumping rules amended by customs circular altering notification and related trade notices and office instructions.
Amendment to customs regulatory framework modifying Anti-dumping rules by altering Notification 2/95 (01.01.1995) via Customs Explanatory Memorandum 18/2010 dated 26-2-2010, and directing consequential changes to circulars, trade notices, public notices, instructions and office orders for application in customs administration.

Customs duty changes: targeted rate revisions, expanded exemptions and concessional project import treatment under Finance Bill 2010.
Proposed changes under the Finance Bill, 2010 and related notifications amend customs duty rates and exemptions effective from 26-27 February 2010 (with some legislative provisions effective on enactment). Key measures: introduction and increases in basic duty for petroleum products; higher duties on precious metals; expanded exemptions/refunds of additional duty for retail-packaged goods and specified items; notified project-import concessional rates; concessional or exempt treatment for specified capital goods, inputs and parts; procedural relaxation for sale/ redeployment of exempted road-construction machinery; and rationalisation of duty treatment for medical equipment and digital/film media, along with allied legislative amendments and reporting instructions.