Custodian appointment renewed with conditions requiring compliance with Customs Act and Handling of Cargo in Customs Areas Regulations.
The Commissioner renews M/s. Sarveshwar Logistics Services Pvt. Ltd.'s appointment as Custodian for imported goods until clearance, warehousing, or transhipment and as custodian of export cargo for examination and stuffing, under Sections 45(1) and 141(2) of the Customs Act, 1962. The firm's appointment as Customs Cargo Services Provider is renewed under Regulation 10 of the Handling of Cargo in Customs Areas Regulations, 2009, subject to compliance with the Customs Act and HCCA Regulations, provision of office space for scanning documents, and review or revocation by the Commissioner for non-compliance.

Social Welfare Surcharge on imports remains payable in cash where customs duties are discharged through export incentive scrips.
Social Welfare Surcharge on imports is a separate customs levy and remains payable unless specifically exempted. MEIS, SEIS and comparable duty credit scrips permit debit of Basic Customs Duty and specified Additional Customs Duties, but do not permit debit of Social Welfare Surcharge. Such scrips are a mode of duty payment, not a substantive exemption from duty. Accordingly, Social Welfare Surcharge must be paid in cash for imports cleared through duty credit scrips, while past surcharge debits through those scrips are accepted without cash recovery.

Sea cargo manifest registration on ICEGATE required; stakeholders must register and begin testing new message formats before rollout.
Registration under the Sea Cargo Manifest Regulations must be completed via ICEGATE by specified stakeholder categories so they can file designated messages; certain entities must register a national surety bond in the system prior to officer approval while others receive auto approval. During a transitional testing phase stakeholders must submit both legacy and new-format messages; ICEGATE will provide monitoring dashboards and checklists, and online replies to officer queries are permitted though additional documents may need manual submission.

Social Welfare Surcharge must be paid in cash on imports despite use of duty credit scrips; past debits preserved.
SWS is a distinct duty chargeable on imported goods and is not exempt under the FTP or Customs exemption notifications; it cannot be debited through duty credit scrips (such as MEIS/SEIS) and must be paid in cash going forward, though past debits of SWS in duty credit scrips will be permitted to stand without recovery.

Registration under Sea Cargo Manifest and Transhipment Regulations required; stakeholders must register on ICEGATE and begin dual-format testing.
Registration on the ICEGATE portal is mandatory for all stakeholder categories under the Sea Cargo Manifest and Transhipment Regulations to file prescribed messages; entity types must apply separately for each role. Some entities require officer approval while others receive auto approval; Other Notified Carriers must register a National Surety Bond and custodians must onboard to ICEGATE MFTP. During the interim testing phase stakeholders must submit manifests in both old and new formats, respond to officer queries online (with additional documents furnished manually), and begin test filings promptly after registration.

Customs tariff update requires use of new tariff lines in all import/export declarations and reassessment of pending entries.
From 01.01.2020 import/export declarations must use newly introduced valid Customs Tariff Headings (CTHs); the Customs EDI system now accepts only valid CTHs. Ex-bond BEs tied to old warehouse BEs must be filed with new CTHs when old headings are invalid. Advance/prior BEs pending for OOC filed before 01.01.2020 must be recalled and reassessed if CTHs change. Trade and officers must manually verify CTHs, notification application and PGA clearances for newly added tariff lines and report any discrepancies to the Joint Commissioner (EDI Section) at the provided email.

Import testing and sampling procedures for toys require representative sampling, NABL lab testing, and No Use Bond conditions for provisional clearance.
Amendment prescribes representative sampling at First Check for imported toys with a specified minimum coverage, generation and countersignature of a Test Memo, sealed transfer of samples to the importer's representative for forwarding to a NABL laboratory, and submission of a duplicate sealed test report to the Deputy/Assistant Commissioner. Importers may warehouse consignments pending tests; AEO clients may obtain provisional clearance on execution and upload of a No Use Bond and undertaking, with final clearance only after successful testing. Failed samples trigger further testing of other models, clearance only for goods meeting BIS standards, and re-export or destruction of nonconforming goods at the importer's expense.

Advance debiting of origin certificates is limited to fully facilitated import declarations, while assessed entries follow established group procedures.
Advance debiting or defacement of country-of-origin certificates before registration is confined to fully facilitated Bills of Entry not prescribed for assessment or examination. Bills of Entry sent for assessment must follow the established Assessment Group procedure. Stakeholders must generate IRN and DRN for uploaded documents and link additional documents to the relevant Bill of Entry. Country-of-origin certificates, IGCRD intimations, and similar documents debited or defaced by groups should be uploaded in e-Sanchit before registration.

Recovery of customs arrears: administrative escalation from demand notices and asset tracing to attachment and auction of property for unpaid dues.
Recovery of Customs revenue requires classifying arrears, maintaining prescribed registers, and escalating through written demands, inter agency asset enquiries, issuance of a statutory certificate to TRC, and allocation of a TRC file. The TRC issues statutory notices, conducts discreet inquiries, and, if unpaid, proceeds with attachment and sale of property under the Customs attachment Rules following handbook procedures; restrained arrears require claim registration and monitoring, while untraceable or unrecoverable cases may be escalated or proposed for write off.

Document Identification Number requirement: all CBIC communications must carry a verifiable DIN or be treated as invalid.
Electronic generation and mandatory quoting of a Document Identification Number (DIN) is required on all CBIC communications (including e mails) via the enhanced DDM online portal; recipients may verify DINs online. Communications lacking an electronically generated DIN, except where covered by the limited exceptions in paragraph 4 of Circular No. 37/2019, will be treated as invalid and deemed never issued unless regularised per the prescribed procedure.

Country-of-origin certificate debiting requires advance electronic upload for fully facilitated import entries, while assessment cases follow established group procedures.
Country of Origin certificate debiting for eligible import Bills of Entry must be completed before registration, followed by upload of the debited certificate through e-Sanchit. Out of Charge officers verify the electronic record before clearance. Advance debiting is confined to fully facilitated Bills of Entry without prescribed assessment or examination. Entries routed to assessment groups follow the established group-level debiting and defacement procedure, while post-registration procedures continue. Similar duty-exemption certificates and permits handled by assessment groups should be uploaded before registration.

Centralised processing of foreign deputations requires submission via International Customs Division and prescribed-format approval.
All proposals for foreign visits or deputations under CBIC must be routed through the International Customs Division (ICD), which will process submissions, obtain approvals and financial concurrence, and issue deputation orders. Wings must secure Member in Charge approval before forwarding proposals to ICD; NACIN Faridabad will process MCTP and probationary international attachments then forward approved files to ICD. Submissions must follow the Board's prescribed format requiring meeting details, invitation and agenda attachments, funding source, justification, past participation, and names and designations of proposed officers.

Re-assessment of Bills of Entry linked to appellate modification before refund claims for excess duty can be processed.
Re-assessment of Bills of Entry for refund of excess duty is to follow the final outcome of the appellate process. A refund claim under Section 27 cannot be entertained unless the assessment or self-assessment is first modified through the appropriate proceedings, and re-assessment must be made in accordance with the appellate order. The concerned groups are directed to re-assess the Bill of Entry as per the appellate authority's direction, and consequential refund is to be handled by the Refund Section. Suo motu re-assessment by the group is not to be done in such cases.

Custodian appointment for CFS imports and exports renewed, subject to compliance and review rights.
M/s Navkar Corporation Ltd.-I is appointed as Custodian for imported and export cargo at its Container Freight Station and its appointment as Customs Cargo Service Provider is renewed under Regulation 10 of the Handling of Cargo in Customs Areas Regulations, 2009, subject to compliance with the Customs Act, HCCA Regulations and related orders; the tenure is five years from 10.11.2019 but is coterminous with the CCSP's AEO status or five years whichever is earlier, and the Commissioner may review the appointment for non compliance.

Document Identification Number requirement: all CBIC communications must quote DIN to enable online verification and authenticity.
Generation and mandatory quoting of a Document Identification Number (DIN) is required on all communications (including e mails) by any CBIC office from 24.12.2019; the cbicddm.gov.in portal has been enhanced for electronic DIN generation and online verification. Communications lacking an electronically generated DIN, and not covered by exceptions in Circular No. 37/2019, shall be treated as invalid and deemed never issued unless regularised as per the stated procedure. Chief Commissioners/Director Generals must circulate these instructions and report implementation difficulties.

Official email id update: all incident and seizure reports must be sent to the new Investigation Customs address.
The Office of the Commissioner (Investigation Customs) designates [email protected] as the exclusive official email for receipt of all incident reports, seizure reports, and future correspondence, directing principal chief commissioners and chief commissioners of all customs zones to forward such communications to this address and to update their records accordingly.

Direct Port Delivery eligibility updated: importers must meet AEO/TEU criteria, avoid exclusionary offences, and follow procedural conditions.
Eligibility for DPD is limited to importers with AEO Tier I-III status or a clear compliance record with 25 FCL TEU imports in the prior year (relaxable in deserving cases), subject to Annexure A application. Exclusions cover mis declaration/duty evasion cases in the last five years, ongoing prosecutions under the Customs Act, goods subject to 100% examination, and primarily LCL importers. Conditions require consignments to be fully facilitated or not examined, opening a PD account and arranging transport, filing advance bill of entry and duty payment, providing container details prior to vessel arrival, and complying with scanning/investigation requests and other prescribed formalities.

Mandatory electronic submission of supporting documents in customs declarations requires code and IRN inclusion, enforcing paperless Bills of Entry.
Electronic submission via e SANCHIT of specified supporting documents is mandatory for every Bill of Entry, and each declared invoice and transport document must include the e SANCHIT reference with the prescribed document code and IRN. Other supporting documents such as country of origin certificates and PGA licences should be uploaded electronically by beneficiaries or PGAs; physical copies are to be avoided and field offices must ensure compliance.

Custodian appointment for air transshipment: carrier authorised subject to bonds, bank guarantees and customs regulations.
M/S Spice Jet Limited is authorised as Custodian and Carrier for transhipment of import and export air cargo between Air Cargo Complex, Mumbai and eight specified destination Customs stations within India, subject to conditions including execution of export and import bonds and running bank guarantees; the permission is governed by Chapter VIII of the Customs Act, 1962, the Goods Imported (Conditions of Transshipment) Regulations, 1995, Handling of Cargo in Customs Areas Regulations, 2009, specified CBIC circulars and public notices, and remains valid until the earliest expiry of the required securities.

Toy import compliance: representative NABL lab testing and a No Use Bond required before market release of consignments.
Imports of toys will be cleared only after representative samples are drawn and tested by NABL accredited laboratories under BIS standards; importers must file a prescribed No Use Bond equivalent to the assessable value, upload documents on e sanchit, ensure testing and submit test reports within two months, after which bonds are cancelled on conformity or consignments are returned and adjudicated with destruction costs borne by the importer. Customs assessing and docks officers will record bonds, samples, and test reports and follow prescribed examination and adjudication procedures. A list of nominated NABL laboratories and a bond format are provided.