Project imports eligibility clarified: construction equipment can qualify as auxiliary for initial project setup and be transferable.
Construction equipment is eligible under the Project Import Regulations, 1986 as auxiliary equipment when essentially required for initial setting up or substantial expansion of a registered project; such equipment may be transferred between registered projects after intended use on sponsoring authority recommendation, and the Plant Site Verification Certificate must record details of construction equipment to ensure proper utilisation.

Round the clock transshipment operations enabled, with bonded trucking, seal controls and cost recovery for perishable export clearance.
Extension of 24x7 transshipment operations at ACC Bangalore establishes two shift Transshipment Cell where the Superintendent signs the Cargo Transfer Manifest and the Inspector serves as IFO/EFO to escort consignments. Bonded trucking requires custodians appointed under Section 45(1) to furnish running bonds with bank guarantees, insure cargo, provide secure trucks and apron warehouses with Customs Bottle Seals and double locking, and follow a five copy transshipment permit process for sealing, endorsement and verification at destination. Cost recovery applies for customs staffing and post hours export clearance of perishables.

All Industry Rates of Duty Drawback: amendments clarify classification, implement transitory replication, and allow retrospective supplementary claims.
The All Industry Rates of Duty Drawback 2011-12 have been amended to resolve classification disputes by replicating entries under additional tariff headings and inserting Note 3A, while retaining existing entries with matched rates and value caps. Clarifications include four digit alignment with the Customs Tariff, classification rules for parts/components, MUV/SUV and leather garments (60% leather threshold), the general incompatibility of All Industry Rates with Advance Licence obligations with brand rate alternatives, and retrospective effect from 1 October 2011 with allowance for supplementary drawback claims.

Online transmission of Duty Free Import Authorization automates DFIA data exchange between customs and trade, streamlining shipping bill processing.
Implementation of online transmission of Duty Free Import Authorizations will automatically populate DFIA/authorization details in ICES 1.5 for export and import filings; exporters and CHAs must provide DFIA details in the revised Shipping Bill format or Annexure A, and importers must quote Authorization numbers on Bills of Entry. Customs will transmit Shipping Bills to DGFT for export obligation monitoring; DGFT will issue an Export Obligation Discharge Certificate enabling Customs to release bonds, LUTs and bank guarantees after verification. DFIA amendments require a Customs-issued log print of license usage before DGFT processes and transmits amendments online; manual procedures continue for pre-implementation authorizations.

Special countervailing duty on imported jewellery limited to equivalent domestic VAT rate under the notification's merit entry.
Import of jewellery from Thailand under the preferential notification is subject to Special Countervailing Duty at the merit entry rate of the notification rather than a higher differential rate. Paragraph 3 excludes only the first serial entry's benefit for goods with nil basic customs duty under a free trade agreement and does not preclude application of other merit-rate entries. The levy's object to offset domestic indirect tax means imported jewellery cannot attract a higher Special CV duty than the comparable domestic tax.

On Site Post Clearance Audit enables premises verification of importer/exporter self assessments and mandates document access.
On Site Post Clearance Audit (OSPCA) enables premises based periodic verification of importer/exporter self assessments, obliges timely provision of all import/export documents including electronic records, authorises auditors to verify declarations and take samples, and prescribes penalties for non compliance; initially applied to Accredited Client Programme importers with phased expansion and coordinated audits to avoid duplication with Central Excise and Service Tax checks.

Online transmission of duty free import authorizations requires quoting authorization numbers and enables automated Customs-DGFT exchanges.
Online transmission of Duty Free Import Authorization (DFIA) via an Electronic Message Exchange System is operational from 13 October 2011; DFIA details must be provided in the revised License Table or prescribed Annexure column when filing Shipping Bills or Bills of Entry. ICES 1.5 will automatically receive authorizations issued on or after implementation and exporters/importers must quote the authorization number. Customs will transmit Shipping Bills to DGFT for export obligation monitoring; DGFT will issue an Export Obligation Discharge Certificate (EODC) and, based on it, Customs will release bonds/LUTs/BGs after verification. Amendments require a Customs-issued log print and no imports are allowed after log print until amendment message is received.

Identification of Export Goods: require speaking orders, prompt deficiency notices and monitoring to ensure timely processing of drawback claims.
For identification and determination of use under Section 74, export goods must be identified to the satisfaction of the Assistant/Deputy Commissioner through examination of physical attributes, documents and tests, and a speaking order with detailed reasons must be issued when drawback is proposed or denied. Any deficiency in drawback claims under Sections 74 or 75 must be communicated clearly to the exporter within ten days; disbursement must follow the Citizen's Charter and Sevottam standards. Field formations must perform periodic sample checks, ensure BRC module data entry, dispose brand rate claims time bound, and create monitoring cells to act against defaulter exporters.

Re-credit of duty for re-export permits customs-issued re-credit certificates enabling near-full reuse of debited duty.
Re-export of goods imported under reward schemes and DEPB may be permitted by the Commissioner of Customs where goods are defective or for any other reason, subject to conditions including re-export from the same port, within the prescribed time-limit, identity verification, non-use of goods, issuance of a re-credit certificate by Customs recording scrip details and debited amount, use of re-credit to the extent of ninety eight percent, and compliance with prevailing accounting guidelines; fresh scrip issuance by DGFT regional offices is not required.

Duty Free Import Authorization transmission now automated, enabling electronic DFIA delivery to Customs and requiring updated system formats.
Online transmission of Duty Free Import Authorization licences between Customs and the issuing authority is operational at Chennai seaport, covering DFIA issued under the Duty Free Import Authorization scheme for exports and imports for all ports of registration, both EDI and non-EDI. Users must follow updated formats and the revised RES package available on the national electronic customs portal for implementation.

Online transmission of DFIA links Customs and DGFT to automate license exchange, filing, and export obligation monitoring.
Implementation of online transmission of Duty Free Import Authorizations (DFIA) creates an automated electronic exchange between Customs and DGFT so that DFIA details populate Customs systems for filing Shipping Bills and Bills of Entry. Exporters and CHAs must provide DFIA details in revised Shipping Bill/Annexure A fields or License Table; for authorizations issued after implementation Customs will auto populate authorization numbers and require quoting at filing. Customs will transmit Shipping Bills to DGFT for monitoring; DGFT will return Export Obligation Discharge Certificates (EODC) and amendment messages based on Customs' license usage log prints, and Customs will act on EODCs to release bonds/LUTs and BGs after verification.

Assignment of Show Cause Notice assigned to Nagpur Commissionerate for adjudication under the Customs Act.
The Board, invoking the delegation under Notification No. 15/2002 Customs (N.T.) issued under section 4 of the Customs Act, assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence, Chennai Zonal Unit in the case of M/s Surya Lakshmi Cotton Mills Limited and others, to the Commissioner of Customs & Central Excise, Nagpur Commissionerate for adjudication, and notifies relevant departmental recipients and the departmental web channel to effect service and record the transfer of adjudicatory responsibility.

Assignment of Show Cause Notice to local customs commissioner for adjudication under customs administrative procedure.
The Board, exercising delegation under Notification No. 15/2002 Customs (N.T.) issued under sub section (1) of section 4 of the Customs Act, 1962, assigns Show Cause Notice DRI F.No.856(31)LDH/2007/Pt dated 06.12.2010 in the matter of M/s Prime Leathers and others to the Commissioner of Customs (Customs Preventive) at the specified customs house for the purpose of adjudication.

Abolition of DEPB scheme ends EDI acceptance of DEPB shipping bills and shifts exporters to Drawback Scheme.
Abolition of the DEPB scheme requires ICES 1.5 to stop accepting and processing DEPB shipping bills and DEPB combined claims; pending DEPB bills without LEO must be cancelled and refiled under the Drawback Scheme. ICEGATE will transmit only DEPB shipping bills with valid LEO dates up to the cut-off. Imports under valid DEPB scrips will continue until scrip expiry. Drawback claims continue to be filed via the EDI shipping bill, and payments are disbursed to registered bank accounts (with IFSC and account certification) or via NEFT/RTGS.

Prior Informed Consent requirement mandates MoEF permission for imports of specified e waste and used electronic assemblies; noncompliance triggers re export requirement.
Imports of specified electrical and electronic wastes require Prior Informed Consent for A1180 items and prior permission for B1110 items under the Hazardous Waste Rules; importers must produce MoEF clearance at arrival, and contravening imports are treated as illegal traffic requiring the importer to re export the wastes at their cost under Rule 17.

Duty drawback rate revision: revised AIR framework updates input-duty calculations and integrates DEPB items affecting export drawback claims.
Revised All Industry Rates of Duty Drawback for 2011-12 are effective from October first, incorporating input prices, SION, import shares, FOB values, applied duty rates, diesel/furnace oil duty incidence and service tax on input services; DEPB items have been integrated into the drawback schedule with transitional rate adjustments and specific classification and retrospective application clarifications for selected tariff entries.

Validation of Show Cause Notices restores retrospective proper officer status but limits adjudication by intelligence units.
Amendment to Section 28 of the Customs Act retrospectively deems officers appointed under sub section (1) of section 4 to have always had the power of assessment under Section 17 and to have been the proper officers, thereby validating Show Cause Notices issued prior to the administrative notification. Officers of designated intelligence formations are administratively assigned proper officer functions but are directed not to exercise adjudicatory authority under clause (8) of Section 28; an earlier instruction to reissue certain notices is withdrawn and pending matters are to follow the amended statutory position.

Removal of export ban on onions: exports now permitted subject to minimum export price and continued monitoring by authorities.
DGFT amended the prohibition and lifted the ban on onion exports with immediate effect; exports are permitted subject to a Minimum Export Price of $475 per metric tonne or as notified by DGFT, and customs field formations must strictly monitor compliance with the notification while continuing to submit the reports previously prescribed.

All Industry Rates of Duty Drawback updated, incorporating DEPB items and setting revised eligibility and classification rules.
Revised All Industry Rates of Duty Drawback for 2011-12 are effective 1 October 2011 and incorporate DEPB items into the drawback schedule. Rates reflect input prices, SION, import share, FOB export values, applied duties, duty on HSD/Furnace Oil and service tax on input services; exporters must not claim duplicate refunds. Transitional modest reductions apply to DEPB items, no value cap where composite rate is 3% (with exceptions for wide price variation), and field formations must report classification doubts. Clarifications include Cenvat eligibility, specific tariff item rates, FIBC classification, and prioritised processing of DEPB consignments with LEO up to 30 September 2011.

Export certificate facilitation allows frequent travelers to secure pre departure customs proof, enabling duty free re importation compliance.
Passengers frequently traveling may obtain a serially numbered, sealed Export Certificate in advance from the Assistant Commissioner of Customs (Tech), Bangalore, valid for one year and recording product, manufacturer, marks/numbers/mode and year of manufacture after inspection. Airport issuance after inspection remains available. The certificate requires a declaration that articles are private property not for sale and notes that articles must remain in the exporter's or family's ownership and be re imported within three years with customs endorsement on each departure.