Export cargo carriage by private airlines permitted subject to proof of export receipt and standing order compliance.
Private airlines may transport export cargo from inland airports to gateway international airports, limited to direct transfers and excluding cargo transhipped via intermediate airports. Commissioners must adopt Standing Orders based on the enclosed draft to allow movement of goods while ensuring return of proof of export receipt by the carrier; any deviations must be reported to the Board and an operational report submitted after three months.

Concessional import duty rules require registration, bond without surety and excise intimation for specified exemption notifications.
Rules limit concessional imports to exemption notifications that expressly apply; importer-manufacturers must register, submit an endorsed application for each import, execute a bond without surety for the differential duty (running bond permitted), and inform the Range Superintendent of receipt within two days. Standard forms are prescribed; Assistant Commissioners of Central Excise must countersign and endorse documents, conduct quarterly account checks and selective physical verifications, and recover duty and adjudicate in cases of short receipt or misuse.

Bond and bank guarantee requirements for duty exemption and EPCG imports define secured duty, category guarantees, and renewal obligations.
Revised norms require bonds and bank guarantees under DEEC and EPCG to secure the duty that would be leviable but for exemption-calculated as basic duty plus additional duty on merits minus additional duty actually payable-and prescribe category wise guarantee percentages, acceptable forms of surety (bank guarantee, cash security or specified financial institution guarantee), Commissioner discretion to demand higher guarantees for revenue risk or past defaults, minimum bond durations tied to export obligations, consignment wise guarantees at port of registration on request, and conditions for joint parent subsidiary bonding with joint and several liability.

Conversion of DEEC shipping bills to Pass Book shipping bills permitted where advance licence is unutilised and scheme conditions met.
Conversion of DEEC shipping bills to Pass Book shipping bills is permitted where the Advance Licence is unutilised due to surrender or transfer of debit entries, or where DEEC (Pt. II) export entries are deleted prior to conversion. The Assistant Commissioner of Customs may permit conversion after being satisfied that all Pass Book Scheme conditions are met, and only in respect of exports made after the exporter has applied for a Pass Book under para 66 of the Exim Policy. Customs Houses must update Public Notices and Standing Orders accordingly.

Examination report procedure altered: central excise may record inspection on Invoice/AR4 and exporters present certified documents when filing shipping bill.
Central Excise need not record the examination report on the Customs Shipping Bill; examination may be conducted with reference to Annexure A and recorded on the Invoice/AR4, and the certified Invoice/AR4 together with Annexure A and the examination report must be presented by the exporter when filing the Shipping Bill.

Drawback on imported hangers permitted when unused and unchanged; payable alongside All Industry rate for garments.
Drawback on hangers imported with ready-made garments is allowable where hangers remain unused and unchanged; such drawback under section 74 may be granted simultaneously with the All Industry rate on garments provided the hanger value is not included in the garment value and both commodities are declared separately on the Shipping Bill with distinct values.

Conversion of DEEC shipping bills permitted where licence effectively unutilised, subject to officer satisfaction and procedural conditions apply.
Conversion of DEEC Shipping Bills into Pass Book Shipping Bills is permitted where the Advance Licence becomes effectively unutilised for the relevant exports through payment of duty and interest or by transferring the debit entry against another valid licence or DEEC, provided the Assistant Commissioner of Customs is satisfied that the other Pass Book Scheme conditions for credit are met. Where exports under an Advance Licence occurred from multiple ports, conversion for exports from ports specified under the Pass Book Scheme may be effected by deleting the relevant shipping bill from Part F of the DEEC, subject to export obligation implications.

Export obligation monitoring requires production of DEEC Part II and original shipping bill copies with discharge certificate for Customs.
Exporters must produce DEEC Part II, original DEEC/Export Promotion copies of relevant shipping bills, and a certificate of discharge of export obligation to Customs. DGFT has directed licensing authorities to release the original DEEC Part II and original shipping bill copies to exporters together with the discharge certificate to enable production before Customs for monitoring export obligation under Duty Exemption and EPCG schemes.

Drawback applicability clarified: rates under PN-5 apply to exports before 2 May 1995 and conversion to drawback bills allowed.
Directs that drawback rates specified in the Drawback public notice general note apply to exports made before 2 May 1995 when export obligations were discharged under the relevant customs notifications issued at the policy change; confirms exporters may choose MODVAT credit or the All Industry Rate to the extent of central excise allocation and allows conversion of free shipping bills into drawback shipping bills under the applicable rule.

Bank guarantee requirement secures duty exemption for imported gold and obliges custodial accountability and recovery on export default.
Designated importers may store imported gold in private bonded warehouses and allow ex bond clearance to exporters who execute prescribed bonds secured by a bank guarantee; MMTC must safeguard the gold, deliver it only against assessed ex bond Bills of Entry, maintain detailed records and notify Customs of pending exports, while Customs may encash guarantees and recover duty where exporters fail to meet export obligations.

Classification of shipboard items: integral vessel equipment and engine fuel classify with the vessel, other ship stores classified separately.
Movable gears and equipment integral to a vessel's operation (lifting and handling machinery, anchors, navigational equipment, machine tools, fire fighting apparatus) and fuel and oil contained in machinery and engines may be treated as part of the vessel and classifiable with it; spare parts and movable articles showing prior use as normal vessel equipment are likewise classifiable with the vessel. Residual fuel/oil and other ship stores such as food and beverages are to be classified separately in their proper tariff headings.

EPCG Scheme amendment allows increased spares, deemed export discharge and joint bond with full bank guarantee for merchant exporters.
EPCG amendments permit increased spares imports and allow discharge of Export Obligation by specified deemed export supplies while excluding para 122 benefits to suppliers under para 41(iv). The 15% EPCG scheme now covers merchant exporters provided capital goods are installed at the named supporting manufacturer's factory and a bond for the full duty differential with a full bank guarantee is executed jointly and severally by the merchant exporter and supporting manufacturer to secure fulfilment of the export obligation and other notification conditions.

Classification of embossed holograms: self adhesive ones classed as plastic articles; non adhesive embossed holograms treated as printed matter.
Embossed holograms made as self adhesive plates, films, foils, tape strips or other flat plastic shapes are classifiable as self adhesive plastic articles under the Customs Tariff because they constitute plastic articles printed or formed with motifs not merely incidental to primary use. Embossed plastic holograms that are not self adhesive are classifiable under the chapter covering printed matter, having regard to the manufacturing process, adhesive property and end use.

Duty Exemption Scheme amendments expand permitted ICDs and airports and impose actual user non transferability conditions on certain substances.
Amendments expand permissible points of import and export under specified Duty Exemption Scheme notifications to include additional inland container depots and an airport, specify ports/airports/ICDs for special imprest licences and job work provisions, permit import of hangers for re export with ready made garments, and impose actual user and non transferability conditions on Ephedrine and Pseudo ephedrine aligning them with controls on Acetic Anhydride.

Simplified customs examination for perishable exports: routine openings barred, inspections only on intelligence; certificates must be verified.
Export consignments of perishable goods at airports and air cargo complexes are no longer to be routinely opened or physically examined; inspections are limited to cases where specific intelligence or information exists, and any opening based on such intelligence must be reported to the Deputy Commissioner or Additional Commissioner. Customs officers may still verify exporter declarations and must check required phytosanitary, veterinary or equivalent certificates before clearance.

Component for repair: notification covers parts imported by ship repair units for repairing ocean going vessels, subject to conditions.
Notification No. 211/83 Cus explicitly qualifies goods as components for repair of an ocean going vessel, so it covers all parts imported for repair by a ship repair unit, provided the other conditions of the notification are fulfilled; this is distinct from prior tribunal authority that construed "component" absent an end use qualification.

Interest on warehoused goods to be calculated and collected at clearance; specified classes exempt, prior warehoused goods covered.
Interest under Section 61 is to be calculated with reference to duty payable at time of clearance; specified classes of warehoused goods are exempt from interest at clearance and that exemption extends to goods warehoused before the amendment if not cleared for home consumption; capital goods of 100% EOUs debonded before the amendment remain under the old regime. Field formations must desist from issuing enforceable interest demands at warehousing extension stage; quantification and collection of interest occur at clearance, and existing demand notices are to be processed under waiver guidelines.

Handloom origin certification: All industry drawback requires Textile Committee inspection and issued certificate for eligible terry handloom exports.
Claimants of All Industry drawback for dyed cotton handloom terry towelling cloth and towels must submit an inspection application in duplicate, with invoice and packing list copies and a service charge of twenty rupees, to the Chief Inspecting Officer, Textile Committee, Bombay; after inspection and verification of handloom origin the Textile Committee inspector will issue the required certificate in duplicate. Items already inspected and certified under bilateral agreements need no separate application and will receive the certificate on the basis of those inspections.

Distribution certificate authorisation allows assistant commissioners to certify free-distribution imports for exemption under the notification provision.
Authorisation is granted for jurisdictional Assistant Commissioners of Central Excise to issue the distribution certificates required for customs duty exemption on goods imported by recognised charitable organisations for free distribution; the certificate confirms distribution to the poor and needy under departmental supervision. Certification of the bonafide nature of the organisation remains with the State Government. Assessing Officers and the trade are to be informed and a model certificate form is appended.

Bonded warehouse licence standards: commissioners must assess violation seriousness; deliberate breaches can bar grant under section 58.
The Commissioner of Customs must evaluate the nature and seriousness of prior violations when considering applications for private bonded warehouse licences; technical breaches may be treated differently, but serious or deliberate violations justify refusal of licence notwithstanding prior temporal guidance, requiring fact-specific assessment and exercise of enforcement discretion.