Appointment of adjudicating authority: a DRI-issued show cause notice is assigned to the port import adjudicator for adjudication.
Under delegated authority from a statutory notification, the Board assigns a Show Cause Notice issued by a DRI zonal unit to the Import Commissioner at the specified port for adjudication, directing the receiving adjudicating office to proceed with adjudication and notifying both the investigative unit and the adjudicator for necessary action under the customs adjudication framework.

Verification of export authorisations: Customs must obtain textile authority confirmation before clearing cotton yarn exports.
Customs must obtain a return fax from the concerned Textile authority confirming authenticity and validity of EARCs issued for cotton yarn before permitting export consignment clearance, in light of forged shipment proof documents used to extend export validity.

Common Adjudicating Authority appointed for multiple customs show cause notices, transferring adjudication to a single export commissioner.
The Board, invoking powers under the customs notification issued under the Customs Act, assigns the show cause notices issued by the DRI Zonal Unit, Bangalore in respect of M/s. SAP India and other named parties to the Commissioner of Customs (Export), IGI Airport, New Delhi for adjudication, listing each notice by reference and date and directing administrative notification to the Commissioner, the DRI Addl. Director General and the departmental webmaster.

Assignment of adjudication under Customs Act: Show Cause Notice reallocated to Commissioner of Customs Port Kolkata for adjudication.
The Board assigns a Show Cause Notice issued by the Additional Director General, DRI Zonal Unit, New Delhi in the matter concerning Shri P.C. Jain and others to the Commissioner of Customs (Port), Kolkata for adjudication, transferring adjudicatory responsibility and directing communication of the assignment to the Commissioner and the DRI unit.

ISPM-15 compliance required: exports with wood packaging via land customs allowed only with treatment marking or phytosanitary certificate.
Exports using wood packaging material through land customs stations are allowed only if the packaging has been treated and marked per ISPM-15 or is accompanied by a phytosanitary certificate endorsing the treatment; this applies to plant and plant products and follows the amendment to the ITC (HS) Classification and the referenced DGFT notification.

Sanitary Import Permit requirement clarified: livestock products need quarantine NOC or follow Annexure exceptions for customs clearance.
Imports of livestock products require clearance or a No Objection Certificate (NOC) from the Animal Quarantine & Certification Service (WR), Navi Mumbai before customs clearance; Customs must refer consignments for Animal Quarantine inspection. Notification S.O.655(E) and its amendment S.O.794(E) determine which items require a Sanitary Import Permit, which require only an NOC after inspection as listed in Annexure A, and which are exempt from both permit and NOC as listed in Annexure B. Trade participants must comply accordingly.

Migration to new Indian Customs EDI mandates suspension of filings, manual noting and resumption of EDI processing from data centre.
Migration to ICES 1.5 requires suspension of filings via Service Centre and ICEGATE before cutover, processing or manual noting of pending EDI documents during the transition, and commencement of live operations from the National Data Centre on the specified go live date. Banks must generate the last DBK scroll in the legacy system and resume DBK processing after migration; manual IGMs filed during the cutover will be recognised for legal filing dates, while EGMs must be filed either before migration in the legacy system or after migration through ICEGATE.

Import compliance: Newsprint requires a valid RNI certificate and debiting of imports against annual quota allocation.
Import of newsprint is permitted only with a valid RNI certificate specifying the authorized annual quantity; expired certificates must be renewed and, if renewal is pending, Bills of Entry are provisionally assessed under bond and finalized on production of the renewed certificate. Each import must be debited/endorsed against the importer's annual quota allocation, with original RNI certificates produced to the Assessing Group or Out of Charge Officer, and utilization of imported newsprint reported to the Commissioner of Customs.

Phytosanitary requirements: import food grains require Plant Quarantine NOC prior to customs release and inspection.
All imported food grain consignments must be accompanied by a Phytosanitary Certificate with any additional declarations and special conditions endorsed, and customs shall release consignments only after obtaining a NOC from Plant Quarantine Authorities; consignments contaminated with quarantine weeds are prohibited unless devitalized and certified.

Export packing disclosure required for edible oil branded consumer packs to enable EDI monitoring of quantitative restrictions.
Exporters of edible oil in branded consumer packs up to five kilograms must include specific packing details - pack size, quantity and brand - within the goods description so the EDI system can capture required data to monitor quantitative export restrictions; implementation difficulties should be reported to the customs office.

Vessel profile registration required for non affiliated ports to enter the centralized customs ICES system; agents must submit forms.
Registration of vessel profiles is required to capture details of vessels calling at MP & SEZ, Mundra into the centralized customs application ICES 1.5 by manual entry where the port is not affiliated to the IPA directory. Agents must submit the Vessel Profile Registration Form to designated Customs officers; the system will not permit duplicate entries if the vessel already exists in the IPA directory. The manual facility will be withdrawn once the port becomes affiliated to the IPA.

Bond condition for duty exemption: revised to require fulfilment of notification conditions before import and compliance with terms.
The prescribed bond form for Advance License and EPCG duty exemption is amended: Condition 1 now states that the obligor "fulfil[s] all the conditions of the said notification and shall observe and comply with all its terms and conditions," reflecting the requirement that importers meet notification conditions at the time of import under the zero-duty EPCG scheme. A Public Notice for trade and a Standing Order for staff should be issued, and implementation difficulties notified to the Board.

Automatic extension clause required in customs bank guarantees, mandating self-renewal for new and existing guarantees.
Customs requires bank guarantees to contain an automatic extension (self-renewal) clause; a model guarantee form is provided for new guarantees and banks must furnish similar extension clauses for existing guarantees to ensure conformity with the Reserve Bank's clarification.

Export statement requirement under EPCG scheme mandates a standardized submission for bond and bank guarantee cancellation.
Under the EPCG scheme, exporters seeking cancellation of bond or bank guarantee must file a uniform export statement in addition to previously required documents. The statement must include items of import; export items under the licence; licence stipulated exports in foreign currency and in rupees; detailed export entries with shipping bill number and date, export item, country, FOB values in both currencies and totals; percentage of export obligation fulfilled; and average export performance figures.

Monetary thresholds for appeals restrict departmental litigation and require recorded non-appeals and a central database.
Departmental appeals in indirect tax matters are limited by prescribed monetary thresholds: Tribunal appeals are barred where the duty involved falls at or below the lower threshold and High Court appeals are barred where the duty involved falls at or below the higher threshold, with the duty being the decisive element. Adverse decisions on constitutional validity, invalidation of notifications/instructions/orders/circulars, or accepted audit objections must be contested regardless of amount. When appeals are not filed solely due to monetary limits, Commissioners must record the non-appeal and such decisions are not departmental precedent; a database of such orders must be maintained and reported using prescribed proforma.

Customs amendment removes specific tariff entries from a prior Order, altering administrative applicability under the customs notification.
Amendment deletes specified entries from the table in the Order dated 24-08-2007: serial numbers 37, 51, 52, 69 and 70 are removed, modifying the operative schedule of that Order under the Board's notification powers and altering the set of tariff/classification references that remain effective.

Drawback disbursement authority expanded: Central Excise Commissioners may authorize divisions to issue drawback and use PAO chequebooks.
Commissioners of Central Excise or Customs & Central Excise may authorize Deputy/Assistant Commissioners of Central Excise in their divisions to disburse drawback to DTA units against disclaimers issued by SEZ units/developers; the cheque book issued by the Pay & Accounts Officer to the Central Excise Division for refunds may be used for drawback payments and the accounting procedure prescribed by the Principal CCA - including separate Lists of Payment and separate accounting heads - must be followed.

ATA Carnet duty exemption: centralized register and re-export proof required within prescribed time to avoid duty recovery.
Imports under ATA Carnet enjoy a duty exemption under Notification No. 157/1990-Cus provided proof of re-export is furnished within the prescribed period; failure to submit proof within six months permits recovery of customs duty as of the date of import. All ATA Carnet imports must be entered in a centralized register maintained by DC/Docks (Admn.) with the register serial number noted on the Carnet BE retained at the CFS, and forwarded to DC/Docks (Admn.) for monitoring closure within the notification's time limit.

Factory stuffing permissions now valid across all customs stations subject to prescribed disclosures and verification.
A single Letter of Factory Stuffing Permission (LoFSP) issued by JNCH is valid at all customs stations subject to safeguards: exporters must submit lists of intended customs stations, disclose status of other LoFSPs and any adverse cases, and surrender originals if pre existing. Each LoFSP will carry a unique serial number, be published on the customs website for verification, and LoFSPs issued elsewhere will undergo one time authenticity verification at JNCH within seven days before endorsement for subsequent clearances.

Drawback claim procedure under customs law: manual shipping bills require prescribed filings and documentary compliance to qualify.
Due to ICES migration, exporters who used manual shipping bills must file a triplicate drawback claim (Annexure I) within three months from the Let Export Order, with a possible further three month extension for sufficient cause. Claims must include the prescribed documentary requirements (pre receipt, triplicate shipping bill, bank certified invoice, packing list, bill of lading/airway bill, ARE 1 where applicable, insurance/test certificates, declarations on CENVAT/rebate, and bank realization certificate). Incomplete claims are returned with a deficiency memo within ten working days and, if complied with within thirty days, are treated as filed.