Nodal office designation requires UIN and SBY refund applications be filed with the mapped division and processed by mapped officers.
Specified Division and Range are designated as the nodal office for uploading reports and receiving refund applications under Seva Bhoj Yojana and for UIN entities; each UIN must be mapped to a Zone Commissionerate Division Range in the CBIC GST application so officers handling refunds are assigned appropriate permissions irrespective of their branch, and all SBY and UIN refund applications must be filed with the Himayatnagar Division immediately until further orders.

Entity registration as Authorised Sea Carrier requires ICEGATE approval and advance electronic manifests under new sea cargo rules.
The notice requires Indian entities representing vessel masters to register as Authorised Sea Carriers and their agents as Authorised Sea Agents via ICEGATE; ASCs/ASAs must file electronic Arrival and Departure Manifests in advance. Exporters using e-Seal must file a Customs Inland Manifest (CIM) before goods leave their premises, listing vehicle, container and e-Seal details and quoting Shipping Bill numbers. Applications on ICEGATE route to ICES for jurisdictional approval, and CIM data will be shared with RMS with PREV_OFF verification at port gates.

Warehousing extensions and enforcement: delegated bond functions now centralised to import commissionerate for notices and disposals.
ACC Import Commissionerate at New Customs House is delegated all bond-related functions: granting warehousing period extensions, deciding relinquishment of title requests, receiving monthly warehouse stock returns for accountal, issuing initial and follow-up notices for time-expired goods requiring payment and reply, taking immediate action on failure to reply including steps for disposal without further reference, and forwarding disposal proposals to the commissionerate administratively responsible for the warehouse. The Bond Section will be managed by Assistant Commissioner (EPMC) supervised by Joint Commissioner (EPMC).

Empanelment of chartered engineers requires advisory valuation reports and annual self appraisals, noncompliance may lead to panel removal.
Empanelment of chartered engineers is authorised for examination and valuation of second hand machinery at Tuticorin Port; empanelment is valid one year and reviewed thereafter. Empanelled engineers must prepare valuation reports in accordance with CBIC circulars, submit a yearly Self Appraisal Report by 30 April detailing machinery examined and values appraised, and may be removed from the panel for late submission or involvement in customs classification/valuation offences. Certificates by empanelled engineers are advisory and service charges are borne by importers.

Export shed operating hours updated to a restricted window; freight officers remain available round the clock for export clearance.
Timings for receipt of goods in the export shed are revised to a specified evening window, with exporters requested to present consignments within that period to ensure expeditious clearance. Export Freight Officers will remain continuously available to clear shipments and a minimum officer strength will be maintained round the clock; additional officer deployment requests from trade will be considered. The Central Registration Unit will operate during regular daytime working hours, while out of hours appraisement by Export Shed officers is reserved for authorised economic operators, recognised exporters and perishable consignments.

IGST refund controls: risk-based examinations may be tapered where prior inspections show no irregularity.
The Board reiterates that 100% physical examination of consignments for exporters flagged as risky is a preventive measure against fraudulent IGST refunds but will be gradually relaxed where prior examinations disclosed no irregularity. RMCC shall use field feedback to re-evaluate risk assessments, taper down the percentage of physical examinations accordingly, and insert suitable system alerts; field formations should report any difficulties to the Board.

Supply exemption: goods sent for exhibition or consignment are not treated as supply or zero rated for reimport.
The Board clarifies that sending goods out of India for exhibition or on consignment does not constitute a supply and therefore is not a zero rated supply; no LUT or bond is required for that outward movement. Consequently, the requirement in Serial No. 1(d) of Notification No. 45/2017 to pay integrated tax at re import is inapplicable, and such re imports should fall under the residuary Serial No. 5 entry of the Notification, including cases involving related persons or unaccepted consignments, subject to the prescribed return period.

DPD-CFS movement requires Out of Charge at port before release, with storage confined to segregated de notified CFS areas.
Movement of containers under the DPD-CFS mode to CFSs at other ports is allowed only after obtaining Out-of-Charge (OOC) at the port/terminal of arrival; port terminals must verify OOC before release. Containers held for examination remain at the port until OOC is granted. After OOC, cleared containers may be transported to consignees or CFSs but must be stored in segregated non customs (de notified) areas separate from customs notified CFS zones. Entry into customs areas at other ports requires transshipment procedures. ICDs providing support must earmark separate de notified storage with distinct access.

Transit pass requirement for boulder stone exports mandates submission, defacement, and post verification with penalties for discrepancies.
Exporters must submit a copy of the Transit Pass/Challan issued by the relevant State Government department prior to export of boulder stone through any Land Customs Station; Customs officers shall deface the document with sign and seal as a token of perusal without confirming authenticity. Random post verification with issuing State departments or District Councils should be carried out to confirm legal origin, and discrepancies must lead to action under the Customs Act, 1962.

Partial crediting of re-export bonds allows incremental release of bond and bank guarantee amounts upon officer approval.
ICES provides a "Partial Credit of RE Bond" option whereby a job with RE Bond number, Bill of Entry and Shipping Bill details and specified bond/BG amounts is created and submitted; the job is routed to the Dy/Asst Commissioner (AC Bonds) in the ACB role who may approve, reject, or return it, and upon approval the indicated bond and bank guarantee amounts are credited.

eSANCHIT paperless LPCO uploads: beneficiaries barred from self-upload from 01.08.2019; PGAs must upload recent LPCOs.
Beneficiary self-uploading of previously issued LPCOs via eSANCHIT will be deactivated from 01.08.2019; PGAs must upload LPCOs they issued during the 15 day period before that cut off and may upload earlier LPCOs to enable beneficiary use. PGAs will communicate LPCO issuances and IRNs to beneficiaries through email addresses registered in ICEGATE, and beneficiaries must ensure correct email registration since an auto registration option based on GST email IDs exists for limited eSANCHIT purposes.

Waiver of Late Filing Penalty for Bills of Entry due to ICEGATE outage; affected filings exempted pending verification.
A general waiver of penalty for late presentation of Bills of Entry is provided where ICEGATE non functioning impeded IRN generation; affected consignments with IGMs filed during the outage and Bills of Entry within the affected dates will not be charged late fees, with waivers processed by the respective Deputy/Assistant Commissioners. For filings delayed beyond the remedial date, brokers or importers must submit Job Numbers, screenshots, or ICEGATE messages as evidence for consideration on merits by the Deputy/Assistant Commissioners.

Late filing exemption for bills of entry granted after electronic document portal failures, with waivers processed by local commissioners.
No late-filing charges will be imposed for Bills of Entry affected by e-sanchit portal failures that prevented generation of Image Reference Numbers; consignments with entry inward dates 15-16 July and Bills of Entry dated 16-17 July qualify, and waivers will be processed directly by the respective Deputy/Assistant Commissioners as a trade-facilitation measure.

Late filing exemption for Bills of Entry granted after portal failures; waivers subject to documentary evidence and officer discretion.
Exemption from late filing charges is granted for Bills of Entry delayed by e Sanchit/ICEGATE portal failures on the specified dates; affected consignments within the stated entry inward and Bill of Entry date ranges will have charges waived by the respective Deputy/Assistant Commissioners. For Bills of Entry filed after the specified period, Customs Brokers or importers must submit evidence (job numbers, screenshots, ICEGATE messages) showing attempted submission; such waivers will be considered on merits by the respective DC/AC, and ongoing difficulties should be reported to the Additional Commissioner (Import).

Disposal of seized Muriate of Potash: require grade inspection and restrict auctions to fertilizer and mixture manufacturers.
Seized MoP must be inspected to determine Standard Grade or Non-Standard Grade by CFQCTI/regional labs or State competent authority. Standard grade MoP shall be disposed via e auction restricted to Fertilizer Manufacturers, Mixture Manufacturers and agricultural research institutions. Non standard grade MoP shall be sold only to Fertilizer Mixture Manufacturers for use as raw material for NPK mixtures; disposal to industrial units is not permissible under the Fertilizer Control Order 1985. Auction notices and final disposal orders must be endorsed to the Department of Fertilizers and the Department of Agriculture, and no parallel investigations should be pending before disposal.

Exemption from late filing charges for Bills of Entry due to electronic filing failures; waivers subject to evidence and discretion.
Exemption granted for late presentation charges where electronic portal failures prevented timely filing of Bills of Entry; affected consignments within the specified entry and filing date ranges will receive waivers handled by the respective Deputy/Assistant Commissioners. For filings delayed after the specified period due to continued portal acknowledgement failures, Customs will consider waiver requests on merits upon submission of evidence of attempted filing such as job numbers, screenshots, or portal messages.

eSANCHIT paperless processing requires PGAs to upload LPCOs; beneficiary uploads disabled from 01/08/2019 via ICEGATE registration
eSANCHIT will require Participating Government Agencies to upload digitally signed Licenses, Permits, Certificates and Other Authorisations to ICES via SWIFT/ICEGATE; beneficiary self-uploading of previously issued LPCOs is deactivated from 01/08/2019. Sixteen additional PGAs are onboarded, PGAs must upload LPCOs issued in the 15 days before the cut-off (and may upload earlier LPCOs), and beneficiaries must ensure correct email registration on ICEGATE for IRN communication.

Clearance of goods subject to pending litigation requires maintenance of shipment details and notification to exporters and importers.
Clearance of persulphates consignments is to proceed subject to the final outcome of the pending Special Civil Application; details of goods cleared must be maintained and exporters and importers informed of the litigation, and customs officers are directed to follow the High Court order and related tariff unit instructions until the petition is finally resolved.

IGST refund on exports: rectify SB001-SB005 and GSTIN/EGM mismatches and submit required GST reconciliations to claim refund.
Refund of IGST on exports requires Shipping Bills to migrate from IGST temporary scroll to final scroll; exporters must rectify EGM/Stuffing errors (SB002), Invalid Invoice errors (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) listed in annexures. Exporters must submit self certified GSTR 1/Table 6A, GSTR 3B and concordance tables per Circulars 05/2018 and 08/2018; file a Revised Refund Request for differential IGST where applicable. Manual officer processing for SB003, SB005 and supplementary refunds is limited to Shipping Bills filed up to 15.11.2018. HELP DESK and IGST Refund Cell contact details provided.

24x7 Direct Port Delivery by rail to Balmer Lawrie CFS allowed within 48-72 hours; monthly reporting required.
24x7 Direct Port Delivery/Direct Port Entry rail removal to Balmer Lawrie CFS is permitted within 48 hours of landing on request or agreement by eligible importers, subject to Out of Charge being taken within 48 hours (extendable to a maximum of 72 hours) from entry inwards. Balmer Lawrie CFS must submit a monthly performance report in the prescribed proforma (Annexure A). The earlier Public Notice is modified only to this extent.