Export fraud prevention: tighten shipping bill examination by specifying package details, circling declared values, banning correction fluids.
To strengthen detection of export frauds in manual shipping bills, examination reports must note examined package numbers; dock shed staff must record declared FOB value (figures and words), quantity and declared net weight on the reverse of duplicate/triplicate shipping bills; assessing officers must circle declared value, quantity and weight in red ink; correcting fluids and erasures are prohibited and limited corrections must be struck through and re inscribed with exporter/agent authentication. Implementation is to be effected via Public Notices and Standing Orders, with difficulties reported to the Board.

DEPB coverage limited: embroidered and metallised-yarn textiles excluded unless specific entry; ladies' dress defined by length.
DEPB coverage for textile entries excludes embroidered products and items containing metallised yarn unless a DEPB entry specifically covers them; ladies' dress means a one-piece garment with length from the thigh to the ankles, and field formations are to follow this clarification to avoid improper DEPB credit.

Administrative control over EOU schemes: EHTP and STP units treated as EOUs; prior circular applies mutatis mutandis.
EHTP and STP units are sector-specific EOUs and the administrative instructions applicable to EOUs shall apply to STP/EHTP units mutatis mutandis; Circular No. 72/2000-Cus is modified to that extent, and authorities should report implementation difficulties to the Board.

Jurisdictional allocation for demurrage valuation: past demurrage-related cases centralized; other and future matters remain local.
Only cases against Indian Oil Corporation Ltd. involving non-inclusion of demurrage/detention charges and bank charges on such charges for the period prior to the notification are to be handled by the centrally appointed Commissioner; other valuation issues and demurrage/detention matters arising after the notification remain with the jurisdictional Commissioners.

EPCG threshold application: sectoral reduced threshold applies only to annexed machinery; otherwise general threshold governs eligibility.
The circular clarifies that Annexure II limits CVD exemption to the listed marine machinery, and Annexures III and IV confine the reduced lower threshold to the listed textile and chemical machinery; machinery not listed in those Annexures remains eligible for zero duty under the notification only if the general higher CIF value threshold is satisfied.

Clearance of laptop and projector equipment extended to software export units; authorised employees eligible under existing procedure.
The circular makes the facility to take out laptop computers and video projection systems available to 100% Export Oriented Units engaged in software development as well as EPZ/STP/EHTP units, subject to the procedure in Board's Circular No.17/98-Customs. Any employee duly authorised by the unit is eligible irrespective of qualification, and Circular No.17/98-Customs is modified accordingly; units must publicize the change and report implementation difficulties to the Board.

Refund of CENVAT credit permitted when only customs drawback is claimed, allowing cash refund of unutilised excise credit.
Where exporters claim only the Customs allocation of All Industry Rate drawback, the prohibition on refund in the MODVAT/CENVAT rules applies solely to refunds of credit attributable to Central Excise or countervailing duty; because CENVAT does not cover Basic Customs Duty, cash refund of unutilised CENVAT credit of Central Excise/countervailing duty on inputs used in exported products is permissible, and the same interpretive position applies under equivalent CENVAT refund provisions, subject to applicable safeguards and conditions.

Limitation for customs duty recovery: time bar applies to belated notices; retroactive interest and new penalties disallowed.
CEGAT held that a show cause notice issued beyond the statutory limitation for duty recovery is time barred where the extended period was not validly invoked, and ruled that provisions creating post enactment interest and a new penalty cannot be applied to imports made before those provisions came into force; however, liability for confiscation and ordinary penalties for breach of exemption conditions remains. The Board will seek appellate review and has directed careful drafting of show cause notices and adherence to its interim guidance on limitation reckoning.

Possession prohibition of specified denomination currency warns travellers to avoid carrying such notes into Nepal or face seizure.
Possession of Rs. 500-denomination Indian currency notes in Nepal is an offence under the Foreign Exchange (Regulation) Act, 2019 (BS) (1962); such notes are non-exchangeable, prohibited from being brought into or taken out of Nepal, and are liable to seizure with penal consequences including imprisonment. The Indian Ministry of Finance circular directs urgent wide publicity and prominent display of notices at airports and Land Customs Stations to advise travellers to Nepal of this prohibition and enforcement risk.

EPCG duty concession for service providers applies where the licence is valid and Customs conditions are satisfied.
Customs shall extend the EPCG 5% duty concession to service providers where the DGFT-issued licence is valid to cover imported goods and the conditions specified in Customs 49/2000-Cus are fulfilled; Customs should not require proof of prior 10%/zero duty licence issuance when allowing clearance.

Duty-free clearance from bonded warehouses allowed where exporters meet notification conditions to procure inputs for export products.
Duty-free clearance from bonded warehouses is permitted for exporters who satisfy the eligibility and procedural conditions of Customs Notification No. 16/2000; specified entries allow duty-free procurement of inputs used in export products, and bonded warehouses established under the Exim Policy may be used by small exporters and duty-free shops to obtain such inputs, subject to meeting the notification's requirements.

Passport endorsement exemption for business travel foreign exchange, lifting passport entries while private BTQ endorsements remain required.
Endorsement of foreign exchange releases on passports is dispensed with for all types of business travellers effective 18th September, 2000, relying on liberalised rules under the Foreign Exchange Management Act and verifiable records from employers or card issuers; endorsement will continue for private travellers availing Basic Travel Quota due to an annual ceiling, and Customs officials and authorised dealers are to be notified accordingly.

Customs exemption certificate: Ramakrishna Mission authorised to issue distribution certificates for exempted charitable imports.
Notification No. 148/94-Cus exempts certain goods imported by charitable organisations as free gifts subject to conditions including an undertaking to furnish a certificate that goods were distributed free to the poor and needy. The Central Board of Excise and Customs hereby specifies Ramakrishna Mission, Belur Math, Howrah, West Bengal as an institution authorised to issue the certificate required by clause (v). The Mission must nominate authorised person(s) to issue such certificates and inform the Customs Houses.

DEPB admissibility for galvanised steel exports: implement DGFT classification correction and recover excess export credit entitlement.
The Board directs Customs Houses to implement DGFT Policy Circular No. 19(RE-00)/2000-2001 and to ensure that exports of Galvanised CRGP/GC coils, MS galvanised sheets, strips and wide coils are treated against the correct entry (Sr.No. 363) of the Engineering Group rather than Sr.No. 91; Customs must safeguard revenue and recover any excess DEPB credit previously granted.

DEPB re-export credit: permits re-export of defective imports with partial DEPB credit entitlement subject to conditions.
Customs may permit re-export of goods imported under the DEPB scheme when goods are defective or unfit and grant a DEPB Credit Entitlement Certificate for a reduced portion of the original DEPB credit, provided re-export is from the same port within a prescribed period, identity is verified by the Assistant/Dy. Commissioner, and goods have not been used (segregation of unused goods and proportionate benefit is permitted). For trading imports, DEPB re-export relief applies only for manufacturing defects. The Regional Licensing Authority issues a fresh DEPB scrip with the same port registration, usable via TRA as permitted.

Present market value verification in drawback: restrict routine enquiries to prima facie violations to avoid exporter delay and cost.
PMV enquiries under the Drawback Scheme should not be routine; they must be initiated only where there is a prima facie indication of inflated FOB declarations relative to Present Market Value. Field formations are to exercise proper discretion and vigilance, avoiding unproductive verifications that increase exporter transaction time and costs, and the Circular's guidance must be communicated to operational Customs staff.

Continuing obligation breach triggers fresh limitation periods for post-importation duty demands under customs exemption rules.
Breach of post importation conditions imposes a duty liability when the continuing obligation is not met; each day of breach starts a new limitation period, so authorities should issue show cause notices relying on the exemption notification conditions themselves where the normal one year limitation under Section 28(1)(a) has expired. Subsequent legal changes favoring exemption do not confer retrospective benefit on earlier imports.

Administrative control over Export Oriented Units shifts to jurisdictional Central Excise or Customs authorities based on location.
Administrative control over Export Oriented Units is allocated by location: EOUs outside municipal limits of port cities shall be handled by the jurisdictional Commissioner of Central Excise; EOUs within port municipal limits shall be handled by the jurisdictional Commissioner of Customs, Seaport. Existing administrative arrangements for Export Processing Zones continue with Commissioners of Customs, and new EPZs and Special Economic Zones will be under the jurisdictional Commissioner of Customs. These instructions supersede earlier ones and implementation difficulties are to be reported to the Board.

Tariff classification: CD-writer provisionally under sub-heading 8471.70; assessors to take a simple bond pending WCO guidance.
Customs Houses must provisionally assess CD-writers under sub-heading 8471.70 and take a simple bond for the differential duty pending reference to the WCO; collectors should report any difficulties to the Board.

Foreign flag vessel licensing exemption clarified - no coasting-trade permits required for departures beyond territorial waters.
Foreign flag vessels proceeding from any Indian port to destinations beyond the territorial waters of India do not require licences or permissions under the Marine Shipping Act's coasting-trade licensing provisions; the Board has modified its prior Circular to remove the licensing obligation for such departures and directed issuance of public notices and reporting of implementation difficulties.