Labeling of imported goods may be deferred and performed under bond, subject to verification before de-bonding.
Importers may defer statutory labelling by electing to label goods in bonded warehouse premises; they must ensure warehouse marking facilities and file Warehousing Bills of Entry. Customs will allow bonding without prior labelling with an endorsement that verification of markings will occur before de bonding. Labelling will be completed in the bonded premises and compliance verified at ex bonding by the Bond Superintendent via random examination, with an Examination Report endorsed on the ex bond Bill of Entry in hard copy and the EDI system.

Letter of Factory Stuffing Permission requiring prior verification and Central Excise NOC before issuance and strict monitoring.
Procedure requires prior verification and Central Excise NOC for issuance of Letter of Factory Stuffing Permission (LoFSP) to manufacturer, merchant, first time and seasonal exporters; excludes manufacturer exporters using free shipping bills; status holders receive provisional 30 day LoFSP pending verification; applications must include sealed verification report, Central Excise NOC, IEC copy and contact details; FSP Cell will cross check DGFT/Excise records and issue LoFSP within two days; LoFSPs are subject to six monthly review and cancellation on adverse reports or pending proceedings, and pre 2007 permissions must be revalidated.

Factory Stuffing Permission: prior verification, Central Excise NOC and IEC confirmation required before issuing LoFSP.
Procedure requires prior verification and documentary prerequisites before issuance of a Letter of Factory Stuffing Permission (LoFSP). LoFSP will be issued in prescribed format only after Central Excise NOC for deputation of supervisory officers, an original sealed verification report confirming existence and functioning of the unit, and IEC genuineness confirmation from DGFT. Manufacturer exporters under free shipping bills are excluded; non status exporters and merchant exporters require prior verification and NOC. Status holders may receive provisional LoFSP subject to submission of verification within a limited period, failing which permission is cancelled.

Electronic filing of Bills of Entry encouraged over Service Centre use; high-volume CHAs must migrate and Service Centre kept as contingency only.
Submission of Bills of Entry is to be migrated to electronic filing through ICEGATE, with the Service Centre reserved as a fallback only. CHAs filing fifty or more Bills of Entry monthly are required to adopt ICEGATE by the stated compliance date. The notice notes free availability of ICEGATE software, observes that higher-risk filings tend to use the Service Centre, and proposes LRM/RMS targets to discourage routine Service Centre use while urging all trade members to file via ICEGATE.

Assessment procedure: importers must request a speaking Order in Assessment when disputing proposed valuation or classification to enable review.
When the department proposes loading declared value or revising classification, the Assessing Officer must issue a detailed Order in Assessment if the importer contests in writing; disputed orders may be appealed. If an importer accepts a proposed revision, acceptance must be confirmed on letterhead signed by an authorized signatory and the Assessing Officer must record the letter reference and acceptance as departmental comments in the EDI Bill of Entry.

Carrier agencies and CHAs must verify PAN-based registrations to update central ICES 1.5 directories or risk losing access.
Centralised ICES 1.5 implementation requires verification of Carrier Agency and CHA directories by designated policy sections, reconciling local ICES 1.0 records with CBDT PAN data. Incorrect records will be closed and correct entries added only after physical verification of attested documents; PAN and CBDT-confirmed names cannot be changed and incorrect PANs require fresh registration. Registration at one policy location enables operation across mapped EDI locations and failure to verify particulars will bar business transacting once central directories are implemented.

Drawback on gold and silver jewellery: procedural claim requirements, customs inspection, sealing, and payment mechanisms for exports through specified centres.
Drawback on gold and silver jewellery is conditional on filing a green-coloured drawback Shipping Bill at specified clearance centres, physical examination and certification of metal content by the Customs Jewellery Expert, and presentation of prescribed supporting documents. Eligible exports must be packed, sealed and transshipped under prescribed custody and manifest procedures to the Air Cargo Complex, with the triplicate copy of the Shipping Bill endorsed on export clearance constituting the drawback claim. Exports under schemes permitting duty-free supply/replenishment of gold/silver are excluded. Disbursement requires exporter bank details and follows specified cheque routing rules.

Common Adjudicating Authority assignment transfers a DRI show cause notice against M/s Max Enterprises to Mumbai adjudication.
Under Notification No. 37/2003-Customs (N.T.) issued under section 4(1) of the Customs Act, 1962, the Board assigns Show Cause Notice F.No. DRI/AZU/INV-37/2009 dated 06.01.2010 in the case of M/s. Max Enterprises, Thane & others, issued by the investigating wing, to the Commissioner of Customs (Adjudication), Mumbai for adjudication, and circulates copies to the designated adjudicating office, the issuing investigative unit, and central electronic records for action.

Power to remand appeals curtailed: appellate commissioner must decide assessments and appellate orders may operate as assessment orders.
The statutory amendment deleted the express power to remand, so the Commissioner (Appeals) must "confirm, modify or annul" the appealed order without an express statutory remand power; judicial conflict exists but the Supreme Court noted legislative intent to withdraw remand authority while confirming that the Commissioner (Appeals) retains adjudicatory competence to add or subtract items and that appellate orders can operate as assessment orders.

Drawback claim liquidation measures require exporters to respond to outstanding EDI queries or face provisional zero drawback; supplementary claims permitted.
Special measures expedite liquidation of drawback claims stalled for replies to EDI-raised queries: exporters must use service centre printouts, help desk or automated e mail facilities to ascertain queries and submit replies by the final date; shipping bills with replies will be processed on merit if Bank Realisation Certificates (BRC) are produced, otherwise cases will be provisionally processed at zero drawback, while preserving the exporter's right to file a supplementary claim within a limited period. Earlier notices are modified and implementation issues are to be reported to the Drawback Section.

Refund Payment to Bank Accounts: optional bank-credit mechanism replaces cheques, speeding NEFT/RTGS disbursement and notification.
An optional facility allows direct payment of SAD and other refunds to importers' bank accounts: claimants must submit a duplicate authorization; Refund Orders will be marked for bank payment and forwarded (not handed over) to Cash & Accounts, which will verify status, prepare a daily scroll and send it with a consolidated cheque to the bank; the bank will credit accounts via NEFT/RTGS after deducting service and transfer charges and inform importers by e-mail. The facility applies to claims filed after the notice and may be extended to certain past claims on request.

Disposal of unclaimed cargo requires custodian NOC, valuation and auction processes with prescribed customs clearance checks.
Custodians must obtain a Group-issued NOC after verifying no agency hold and prepare duplicate files with specified consignment particulars; upon NOC they must submit the original file with detailed inventory, valuation and examination reports to the Disposal Section. The Disposal Section allocates file numbers, cross-checks holds, approves reserve prices and bids, and maintains a register. Valuation, reserve-price fixation, selection for detailed inventory and auction procedures follow the Board circulars and public notices, and stipulated timeframes apply for file returns, auction intimation and bid approval.

Carriage of domestic cargo on international flights allowed subject to operational safeguards and customs supervision.
Permission is granted for carriage of domestic cargo on international flights by private airlines, Air India and Indian Airlines subject to operational safeguards: segregated receipt and storage areas, receipt during Customs hours, marked containers/ULDs, separate colour-coded domestic tags, Customs-supervised loading/unloading, separate stowage onboard, airline arrangements for delivery on arrival, and adherence to transshipment bond and guarantee requirements where applicable. Violations may attract withdrawal of facility and penalties under the Handling of Cargo in Customs Areas Regulations, 2009.

Customs EDI migration to ICES 1.5 mandates centralized document numbering, pre migration submissions, and electronic bank confirmations.
Implementation of ICES 1.5 will migrate ICD Sabarmati EDI operations to a centrally hosted application, centralize document numbering, and enable electronic exchange of duty challans and confirmations with the designated bank. All pending Service Centre and custodian submissions must be submitted before the cut off to avoid re entry; queued cash manager items will not be migrated. Temporary scroll generation is mandatory for dbk scrolls, certain release advices remain manual, and helpdesk contacts are provided for user support.

Classification of artware and handicraft by predominant constituent material fixes Drawback Schedule heading and the applicable rate.
Artware and handicraft items must be classified in the Drawback Schedule under the heading of the constituent material in the relevant chapter, and where multiple materials exist the predominant material by weight governs classification. Certificates from the Development Commissioner (Handicrafts) or the Export Promotion Council for Handicrafts should generally be accepted; rejection requires Commissioner approval. Once an article is assigned to a Drawback Schedule heading, the prescribed drawback rate and cap apply to the whole article. The composite article residual mechanism applies only if no heading, including residuary "others", can accommodate the article.

Voluntary disclosure in customs enables amendment of under-declared Bills of Entry with reassessment and duty plus interest payable.
Voluntary post-clearance correction of RMS-facilitated Bills of Entry is allowed if made promptly, supported by original B/E, Bill of Lading, invoice and packing list, and if quantities/packages do not exceed IGM/Bill of Lading. Amendments will be examined under the Customs Act and, if admissible with JC/ADC approval, will be effected by cancelling out-of-charge and re-assessing the B/E in EDI. Re-assessment requires payment of differential duty via TR 6 and interest; penalties are generally not invoked for bona fide disclosures.

Voluntary correction of import declarations: amendment of RMS Bills of Entry with reassessment and payment of duty and interest
Voluntary correction of RMS facilitated Bills of Entry is allowed when importers promptly disclose inadvertent omissions and produce original B/E, Bill of Lading, invoice and packing list; amendments are examined under Section 149, followed by cancellation out of charge, EDI re assessment, and payment of differential duty and interest under Section 28(2B) read with Section 28AB, with penal proceedings withheld absent malafide intent.

Phytosanitary control: frozen green peas imports must be referred for plant quarantine inspection and clearance before customs release.
Consignments of frozen green peas must be referred to Plant Quarantine authorities for inspection and may be cleared by customs only after required no objection certificates or phytosanitary clearance are issued, consistent with Phytosanitary requirements under the Plant Quarantine (Regulation of Import into India) Order, 2003 and following Pest Risk Analysis and related risk mitigation measures.

Cargo manifest reconciliation required: airlines must reconcile online and manual manifests and attach EDI acknowledgement.
Airlines must reconcile the online/electronic Cargo Manifest filed via ICEGATE with the manual Cargo Manifest before submitting the manual copy to the Batch Office, attach the signed EDI "Report on loading of EGM from EDI" acknowledgement, and place a signed certification on the manual manifest confirming that the manual and electronic manifests have been reconciled and tally in every respect. The Batch Office will accept only such manual submissions, record particulars in its register, and issue an acknowledgement to the airline.

Responsibility to verify shipment records via auto e-mail: parties must check statuses and report discrepancies promptly.
Responsibility to verify the electronic status of Bills of Entry and Shipping Bills is placed on Custom House Agents, importers and exporters through the existing e-mail enquiry facility, which provides status by document number or by PAN-based CHA license number and IEC code; recipients must check these details daily and promptly report any B/E or S/B recorded in their name that they did not file, and failure to verify and report will preclude pleading ignorance in subsequent investigations.