Product classification of automobile parts must follow principal use and HSN notes, ensuring correct tariff heading for vehicle accessories.
Classification guidance directs that automobile parts solely and principally for motor vehicles must be declared and classified according to their principal use and the HSN Section Notes and Chapter Notes. Items identifiable as motor-vehicle components should not be declared as general articles under unrelated tariff headings but must be classified under the tariff heading dedicated to motor-vehicle pads and accessories, with tariff determinations performed in accordance with the applicable notes and customs classification framework.

GST refund drive prioritizes expedited processing for MSME applicants; taxpayers urged to approach divisional offices for claims.
The Commissionerate is conducting a Refund Drive from 1st to 22nd September, 2019 focusing on expedited processing of GST refunds for MSMEs; taxpayers who filed refund applications in Form CST RED-01A as of 23.08.2019 are advised to approach their jurisdictional Divisional Offices, while DC/ACs must publicise the drive and Trade Associations must disseminate the facility information.

IGST export refund mechanism extended, allowing officer-assisted SB005 invoice mismatch rectification and compensation cess disbursal.
An officer-assisted alternate mechanism for rectifying SB005 invoice mismatches in IGST export refund processing has been extended to shipping bills filed up to 31.07.2019, allowing resolution of invoice-GST return discrepancies to facilitate refund processing; customs brokers and trade associations are directed to widely publicise the facility, which also covers revised processing including disbursal of compensation cess as per the referenced circulars.

IGST export refund rectification extended: SB005 officer-assisted mechanism expanded to later shipping bills and compensation cess cases.
Extension of an officer assisted SB005 rectification mechanism for IGST export refunds to cover additional shipping bills, permitting exporters to resolve invoice mismatches via officer interface and enabling revised processing, including disbursal of Compensation Cess, for cases within the scope of the earlier circulars.

Waiver of late filing charges for bills of entry due to natural calamity; officers instructed to apply concession administratively.
Waiver of late filing charges is granted for delays in filing Bills of Entry caused by heavy rainfall for the affected day, exempting affected importers and trade stakeholders from the late fee otherwise leviable under the notification-based late fee framework. Customs officers at ACC(Import), Mumbai are instructed to apply the waiver administratively without referring cases to ADC/JC(Import) and to treat the Public Notice as a standing order.

Late Bill of Entry filing charges are waived through exclusion of the specified disruption date from delay computation.
Late filing charges for Bills of Entry are waived solely by excluding 4 September 2019 from the period used to calculate delay. The exclusion responds to filing difficulties caused by heavy rainfall and applies to time limits governing presentation under the Customs Act, 1962 and the Bill of Entry (Forms) Regulations, 2018. The waiver is limited to that date alone and operates as a trade-facilitation measure.

Direct Port Delivery lets eligible compliant importers collect containers from terminals, subject to eligibility, exclusions and procedural conditions.
Direct Port Delivery (DPD) permits importers to collect containers directly from port terminals subject to eligibility, exclusions and procedural conditions: eligible importers include AEO Tier I-III holders and importers with a clear compliance record and 25 FCL TEU imports in the preceding year (relaxable by the Chief Commissioner); excluded are importers with recent mis declaration/duty evasion records, those under prosecution, consignments subject to 100% examination, and mainly LCL importers. DPD applies only to fully facilitated or non examined consignments; importers must open PD accounts, arrange transport, comply with zone formalities, and submit prescribed undertakings and applications.

Rectification of Invoice Mismatch extended to shipping bills up to 31.07.2019; IGST Refunds Week and outreach announced.
The Board extended an officer assisted rectification facility to correct Invoice Mismatch (SB005) and related errors for Shipping Bills filed up to 31.07.2019, covering GSTN Number Mismatch (SB003), EGM Stuffing errors (SB002), Shipping Bill mismatches (SB001) and Gateway EGM Error (SB006). Customs announced an IGST Refunds Week from 09.09.2019 to 21.09.2019 and will conduct outreach programmes to clear pending IGST refunds and assist stakeholders in availing the rectification mechanism.

IGST refunds verification mechanism extended; exporters must reconcile GSTR-1 and GSTR-3B and furnish CA certificate.
The interim IGST refund procedure previously applicable for an earlier period is hereby extended mutatis mutandis to Shipping Bills filed in the subsequent annual period to address GSTR-1 and GSTR-3B payment-mismatch transmissions. Exporters must reconcile cumulative IGST payments between GSTR-1 and GSTR-3B as per the earlier guidelines, and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the mechanism and IGST actually paid on exports; the notice requires dissemination to trade and treats implementation as a standing order for officers.

IGST refunds verification requires exporters to reconcile GSTR 1 and GSTR 3B for Apr 2018-Mar 2019 and submit C certificate.
The notice extends the interim mechanism of Circular 12/2018 to shipping bills filed in April 2018-March 2019, requiring comparison of cumulative IGST payments in GSTR 1 and GSTR 3B where GSTN-to-Customs transmission failed due to payment mismatches. Exporters must reconcile the payments and furnish the C certificate confirming no discrepancy between refunded IGST and actual IGST paid for that period by 30th October 2019.

Legacy dispute resolution scheme grants prescribed relief and full waiver of interest and penalty for eligible legacy tax liabilities.
The Scheme provides an automated, tiered settlement framework for legacy Central Excise and Service Tax disputes: specified proportionate relief based on known duty amounts for cases in adjudication, appeal, confirmed demands and quantified audit/investigation findings; full waiver of interest and penalty; separate declaration and payment obligations with lapse on non payment; deemed or actual withdrawal of appeals followed by issuance of a discharge certificate constituting final closure, subject to defined eligibility exclusions and limited re opening for false voluntary disclosures.

IGST export refunds: SB005 rectification mechanism extended to permit invoice mismatch corrections and refund processing.
Extension of the SB005 alternate mechanism allows rectification of invoice mismatches affecting IGST export refunds for Shipping Bills within the covered filing period; exporters should avail the rectification facility with prescribed documentation and may contact designated Customs Drawback/Export officials for assistance, while Customs Brokers and trade associations are requested to publicize the notice.

Direct Port Delivery eligibility: AEO or compliant high-volume importers may access DPD subject to operational conditions and disclosures.
Guidelines set eligibility for Direct Port Delivery (DPD): AEO Tier I-III holders or importers with a clear compliance record and specified container import volume qualify, with Chief Commissioner discretion to relax volume benchmarks for deserving cases. Exclusions cover recent mis-declaration or diversion cases, prosecutions under the Customs Act, consignments under mandatory full examination, and predominant LCL importers. Conditions require consignments to be fully facilitated or not examined, importers to open PD accounts and arrange their own transport, and compliance with zone-prescribed procedures. Annexure-A prescribes application details and undertakings including 24-hour clearance, advance bill filing and duty payment, cooperation with scanning and declaration of no adverse five-year compliance history.

Legacy dispute resolution scheme offers staged relief, waiver of penalties and discharge on payment and withdrawal of appeals.
Sabka Vishwas Scheme, 2019 provides a time bound mechanism to settle legacy Central Excise and Service Tax disputes by fixed reliefs and waivers. Reliefs are percentage reductions tied to the known duty amount, full waiver of interest and penalty is provided, and voluntary disclosures require full payment. Payment and withdrawal of appeals (or deemed withdrawal) lead to issuance of a Discharge Certificate conclusively closing the matter, subject to limited reopening for false voluntary disclosures; eligibility, exclusions, adjustment of pre deposits and input credit, declaration per case, and a thirty day payment timeline are prescribed.

IGST refund processing requires correction of EGM and invoice/GSTN mismatches for exporters to secure refund credit.
Refund of IGST on exports is contingent on correct EGM/Gateway EGM filing and reconciliation between GST invoices and Shipping Bills; EGM errors and Gateway omissions (USB006) block migration from IGST Temporary Scroll to Final Scroll and prevent refund. Exporters facing SB003 or SB005 must provide self certified GSTR 1/Table 6A, GSTR 3B and a Concordance Table; manual officer interface processing is available only for Shipping Bills filed up to 31.07.2019. Incorrect PFMS/bank details must be corrected with supporting bank and IEC documents.

IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation.
The interim solution of Circular 12/2018-Customs is extended mutatis mutandis to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.

IGST export refunds extended; rectification via Officer Interface and CA reconciliation required for GST return mismatches.
Extension permits rectification through the Officer Interface for shipping bills filed up to 31 July 2019 for errors including SB005 (invoice mismatch), SB003 (GSTIN mismatch), SB000 (IGST not reflected) and short refunds; affected exporters must submit reconciliation and rectification details to the IGST Refund Cell (Port). For cases where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B, the procedures of the earlier circular apply mutatis mutandis for the April-March 2018-19 period, and a CA certificate confirming no discrepancy between refunded and paid IGST for that period must be furnished.

Electronic filing of Section 74 re-export shipping bills required, with identity verification, e-document upload and system-based drawback processing.
Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable.

Permissibility of container handling in bonded warehouses: placing mono cartons after statutory labelling allowed to prevent damage.
Placing mono cartons on imported Bottled In Origin alcoholic beverages after statutory labelling does not amount to processing that produces a distinct product and so is not allowable under the manufacture provision; however, removal of shipper's cartons, labelling, and repacking into mono cartons and outer cartons to prevent loss or damage is permissible in public and private bonded warehouses under clause (b) of section 64 of the Customs Act.

Project import module mandates electronic project and bond registration and electronic filing of import declarations.
Rollout mandates implementation of a Project Import Module in ICES to replace manual processing by enabling electronic project registration using scheme code PI with mandatory PI bond linkage, generation of a project license number for quoting in Bills of Entry, registration of a national provisional PI bond usable at any port, filing of provisional BEs with item wise debits to the project/bond, maintenance of a project ledger, and finalisation of BEs with re crediting of the bond via existing FAO/FDC options.