Digital Signature Certificate verification procedures ensure identity, premises and document checks before certificate issuance within prescribed timelines.
iCERT CA issues Class 3 Digital Signature Certificates to the CBEC trading community only after prescribed documentary and physical verification. Registration Authorities collect online enrolments, generate request-ids, receive specified originals and photocopies within 15 days, and coordinate with Verification Teams that visit declared premises, verify identity and documents, prepare digitally signed verification reports for the RA, and enable certificate issuance generally within ten days. Revocation and suspension follow prescribed email/web procedures with prompt suspension and revocation timelines.

PAN based registration requirement: CHAs must use PAN-based CHA IDs with branch extensions for filings and Service Centre submissions.
A Centralized CHA Directory requires CHAs to obtain or update PAN-based registrations from the policy/CHA section that issued their original license; CHAs with multiple registrations must retain one. A public ICEGATE portal provides PAN-based registration status, lists of unregistered and duplicate CHAs, and verification tools. From the effective date the PAN-based directory is mandatory: old CHA numbers will be disallowed and CHAs must use their PAN-based 15-digit registration number with the relevant branch extension when filing documents or at Service Centres.

Customs area designation: Triway CFS authorised for supervised handling and clearance of import FCL and export cargo.
The premises of M/s Triway Container Freight Station Pvt. Ltd., New Napalayam, Chennai are declared a Customs Area for Customs examination, clearance and sealing of import FCL cargo moved from Chennai Port Trust and for stuffing/loading and sealing of export cargo under Customs supervision, excluding import LCL cargo and passengers' unaccompanied baggage. The site specifications, demarcated LCL consolidation area, required segregation of LCL and FCL, provision of Lock Fast Facility for sensitive cargo, and compliance with specified Public Notices and Board circulars are mandated. Effective from 01.09.2006.

Declaration of Customs Area expands CFS to permit handling of FCL import containers under prescribed procedures.
Declaration modifies prior public notices to include an additional 8.82 acres of specified vacant land as a Customs area for handling import FCL containers; operations in the added area must follow existing FCL procedures set out in earlier public notices and the declaration is effective from the date of issue until further orders.

Bank guarantee waiver for air cargo transhipment exempts carriers above a volume threshold from furnishing guarantees.
Airlines and other carriers with annual transhipment volume above 2500 MT to or from any airport are exempt from the requirement to furnish a bank guarantee for carriage of goods on transhipment; jurisdictional Commissioners of Customs may also, in deserving cases, grant waivers and trade is to be notified by public notice.

Examination norms for courier consignments require universal X ray screening and targeted physical checks based on risk and intelligence.
All courier consignments must undergo non intrusive screening (X ray or equivalent) for documents and cargo; physical examination of selected export/import documents, gifts, samples and goods is limited to targeted checks (maximum 10% of consignments) with those selected examined fully. Selection is risk based using parameters like nature of goods, value, weight and importer status; Commissioners may order random checks and any consignment may be fully examined on specific intelligence or X ray doubt. Standing Orders must be issued for implementation.

Custodian appointment for courier consignments authorises DHL to hold shipments pending customs clearance under statutory custody rules.
M/s DHL Express (India) Pvt. Ltd. is appointed custodian under Section 45(1) of the Customs Act, 1962 for its courier consignments at DHL facilities in the Air Cargo Complex, Bangalore, to hold consignments until clearance for home consumption, export or transhipment. The custodian must comply with Section 45(2) and all relevant rules, regulations and departmental instructions; the designation is extended to operate until 31/07/2008.

Centralized CHA Directory requires PAN-based registrations and branch-specific IDs for filing, replacing old CHA numbers.
The notice implements a Centralized CHA Directory using 15 digit PAN-based registration numbers maintained by designated Policy/CHA sections; CHAs must register or update at their issuing policy section, resolve duplicate registrations by retaining one, and quote the PAN-based registration with branch extension when filing-old CHA numbers are invalid for filing from 11 September 2006; ICEGATE lists registration status and provides a helpdesk.

Re-export of defective imports permitted subject to port, time, identity and unused conditions; customs certificate enables fresh scrip issuance.
Re-export of goods imported under SFIS and VKGUY that are defective or unfit for use may be permitted by Customs if re-export occurs from the same port within six months, the goods remain unused and identity is verified by the Deputy/Assistant Commissioner. Upon re-export, Customs will issue a Certificate documenting the original scrip and particulars of the goods and recognising 98% of the credit amount debited; the Regional Authority will then issue a fresh SFIS/VKGUY scrip for 98% of the credit, with validity equal to the remaining period on the original scrip.

Special additional duty of Customs (CVD) applied under Duty Free Credit Entitlement after ministry circular modification and trade notice.
Levy of a special additional duty of Customs (CVD) is declared applicable under the Duty Free Credit Entitlement (DFCE) scheme, following Public Notice No. 40/2006 and Ministry Circular No. 18/2006-Cus, as partially modified by Ministry Circular No. 20/2006-Cus; the modified circular is enclosed for guidance and importers, exporters, CHAs and trade members are directed to note the change and report implementation difficulties to the Commissioner of Customs (Exports).

Special countervailing duty not payable through DFCE scrips; importers must pay cash and may claim cenvat or drawback.
Under Notifications 53/2003 and 54/2003 governing DFCE imports, the exemption does not extend to the special countervailing duty; that special duty cannot be debited against DFCE scrips and must be paid in cash, although Cenvat credit or drawback may be claimed where eligible.

Export obligation monitoring: procedure for submitting documents to cancel bond or bank guarantee under EPCG.
Cancellation of a Bond (LUT) or Bank Guarantee under the Export Promotion Capital Goods (EPCG) Scheme requires production of the original EODC and a prescribed checklist of documents proving imports and exports and fulfilment of the export obligation. The licencee must submit a request letter, original EPCG licence, duty debit sheets, installation certificate, self attested bills of entry and shipping bills, import/export invoices or bills of lading, import and export statements showing duty saved and FOB amounts, Bank Realization Certificates, and an authorization letter for any representative; the EPCG group will verify and cancel the instrument if obligations are met.

Human remains clearance: officers urged to adopt sensitive handling and permit immediate release pending formalities to aid bereaved families.
Customs officers at airports are directed to adopt a humane and sensitive approach to handling human remains, remedying coordination failures with airlines and ground handlers. The Board mandates allowing immediate clearance pending formalities and extending all possible assistance to bereaved families to prevent avoidable delay and distress.

All Industry Rates of Duty Drawback revised to reflect input duties, service tax and input prices; transitional relief announced
Revision of the All Industry Rates of Duty Drawback effective 15.7.2006: rates recalculated by reference to input prices, SION norms, import share, applied duties, education cess and HSD/Furnace Oil duty; Drawback Rules amended to include service tax incidence on input services and exporters are directed not to claim that tax refund elsewhere. The Schedule adds 84 items, revises sectoral rates and caps across textiles, leather, metals, machinery, chemicals and others, and provides transitional provisional rates for certain reclassified items subject to stipulated conditions.

Special CVD payment through DFCE scrips disallowed, importers must pay Special CVD in cash and claim cenvat or drawback.
Imports under the DFCE notifications 53/2003-Cus. and 54/2003-Cus. cannot have the Special CVD @ 4% debited against DFCE scrips because those notifications exempt only the additional duty under subsection (1) of Section 3 and not the special CVD under subsection (5). Importers must therefore pay the Special CVD in cash at import, with subsequent recovery available, where eligible, by claiming Cenvat credit or drawback.

Duty drawback rates revised to reflect input duties, service tax and energy costs, with sectoral adjustments and transitional relief.
Revision of the All Industry Rates of Duty Drawback, effective mid July 2006, re calibrates drawback entitlements to reflect input prices, applied duties, education cess and duty on HSD/Furnace Oil; amends Drawback Rules to include service tax on input services (preventing double recovery), introduces numerous new schedule entries and sectoral rate adjustments, provides transitional relief for reclassified goods, limits drawback to the customs component for CENVAT chain chemical exporters, and directs commissioners to ensure timely payment, grievance redressal and reporting of errors.

CHA examination eligibility: specified qualifications and mandatory oral test requirement for candidates nominated by licensed agents.
Written examination under Regulation 8 of CHALR 2004 is open to nominees (employees, partners or directors) of licensed CHAs who meet prescribed educational or experience qualifications: specified graduate plus professional degrees, graduate with three years' G Card CHA experience, or retired Group A IC&CES officers with ten years' Group A service. Oral examination follows the written test; written passers must clear the oral within two years or be deemed to have failed. Applications in the prescribed proforma with attested Custom Pass and educational certificates must reach the Personnel & Establishment Department by the deadline.

Special additional duty of customs under Export Promotion Scheme imposed; trade directed to follow Ministry circular and report difficulties.
Levy of a special additional duty of customs (CVD) is notified under the Export Promotion Scheme referencing Ministry Circular No. 18/2006; the public notice implements that instruction and places the duty obligation on affected imports.

Customs Area designation allows dedicated zones for FCL bonding, FCL handling and LCL consolidation with segregation requirements.
Designation declares the Ennore Cargo Container Terminal CFS a Customs Area with demarcated zones for bonding of FCL cargo, handling and temporary storage of FCL containers, and consolidation, handling and shipment of LCL export cargo. The facility must comply with the Board circular procedure for CFS consolidation; export LCL cargo must be stored in allotted go downs separate from FCL cargo, with separate sheds and lock fast facilities for sensitive goods.

Advance rulings for indirect taxes provide binding pre determinations on classification, valuation and liability for eligible investors.
Advance rulings under specified chapters of the Customs, Central Excise and Finance Acts permit non resident and specified resident investors to obtain binding determinations on matters such as classification, notification applicability, valuation, origin, input credit admissibility and liability to pay duties or service tax. The rulings are final and binding on the applicant and on the Commissioner and subordinate authorities in respect of the question decided, subject only to a change in law or facts; applications must follow prescribed forms, authorisation requirements and procedural rules, and are excluded where the issue is already pending or finally decided.