Nepal-bound container transit permits bonded road movement to rail terminals, with customs supervision, documentation, reconciliation, and no preventive escort.
Temporary customs transit procedure permits containerized Nepal-bound cargo to move by road from Netaji Subhas Dock to designated rail terminals for onward carriage to Birgunj or Biratnagar. Movement requires completed ICCD and port formalities, vehicle endorsement on the ICCD and Transhipment Permit, and transport under an Import Continuity Bond. Customs Preventive Officers supervise loading, storage where rail rakes are unavailable, and wagon loading. Endorsed permits, sealed documentation, and fortnightly ICCD-wise transit statements support reconciliation. No Customs Preventive escort is required.

IGST refund transmission: interim procedure allows record transmission subject to CA certification, payment rectification and post-refund audit.
Pending IGST refunds are blocked where GSTN has not transmitted records to Customs EDI due to mismatches between IGST declared in GSTR-1 and GSTR-3B. An interim procedure requires Customs to identify compliant GSTINs for transmission, requires exporters whose refunds are processed to submit Chartered Accountant certificates and undertakings, and mandates remediation steps and proof of payment where short payments exist. DG (Audit) and jurisdictional GST offices will verify and include these GSTINs in post-refund audits; non-compliance affects future refunds.

IGST refund processing special drive enables expedited submission and clearing of pending export claims via designated contact.
A Special Refund Fortnight was instituted to clear pending IGST refund claims; exporters and brokers are to submit IGST refund claims with required documentation under CBIC Circular No.12/2018-Customs to the designated Assistant Commissioner or via the provided email, with a departmental emphasis on cooperation to enable immediate processing.

IGST refund rectification enables exporters to correct invoice, EGM and GSTIN errors so stalled refunds can proceed.
Administrative notice launching a fortnight special drive to rectify export-related IGST refund claim errors via officer interface, focusing on invoice mismatches (SB005), EGM non-filing or errors, incorrect LUT/IGST declarations, and wrong GSTIN entries (SB003), to enable sanction and disposal of refunds stuck on account of these defects.

IGST refund rectification drive enables exporters to correct designated refund error codes via officer interface for prompt processing.
Rectification of blocked IGST refunds is authorised through a time limited administrative special drive permitting exporters to correct specified error codes via officer interface, including invoice mismatches, EGM filing errors, incorrect declaration of IGST payment versus LUT, and incorrect GSTIN entries in shipping bills, to facilitate sanction of pending refunds.

IGST refund sanction where transmission failures occurred now permitted subject to CA certificate and subsequent post refund audit scrutiny.
An interim procedure permits sanction of IGST refunds where GSTN failed to transmit records to Customs EDI due to GSTR 1/GSTR 3B mismatches: Customs will list eligible exporters whose cumulative IGST in GSTR 3B meets or exceeds GSTR 1, GSTN will confirm transmission, refunds may be processed, and exporters must submit a Chartered Accountant certificate confirming no discrepancy; jurisdictional GST offices will verify payments and listed GSTINs will undergo post refund audit.

IGST refund validation: interim sanction allowed subject to CA certificates, payment remediation and post refund audit.
Interim procedure allows sanction of pending IGST refunds where GSTN has not transmitted records due to GSTR-1/GSTR-3B mismatches or short payment. Customs will identify eligible exporters, obtain GSTN transmission, and release refunds subject to submission of Chartered Accountant certificates confirming no discrepancy or proof of payment and undertakings where shortfalls existed. Processed cases will be reported to DG (Audit)/DG (GST) and are subject to post refund audit; jurisdictional GST offices will verify payments. The circular applies only to non transmitted records; thereafter usual refund procedures apply.

IGST refund drive accelerates processing of pending export refunds and provides a dedicated contact for resolution.
A regulatory directive institutes a focused administrative drive to expedite finalisation and disbursement of pending IGST refund claims by observing an IGST Refunds Fort-night from 31 May 2018 to 14 June 2018, directing customs to prioritise verification, adjudication and liquidation of outstanding export-related IGST refund applications and providing a designated IGST cell with contact details for exporters to escalate difficulties.

Refund processing: expedited fortnight to clear pending input tax credit claims with inter-authority coordination and relaxed invoice requirements.
Immediate administrative measures direct expedited liquidation of pending input tax credit refund claims within a special processing period, requiring processing of claims even where central/state allocation is unresolved with intimation to state authorities, waiver of insistence on original invoices for disposal, and summary rejection of small-value claims except where covered by cash ledger, with an overall target to eliminate pendency by the period's end.

IGST export refunds expedited through a dedicated fortnight and nodal cell to clear pending refund claims promptly.
New Customs House declared an IGST Exports Refunds Fortnight (31 May-14 June 2018) with a dedicated nodal cell at the Annex Building, 4th Floor, to clear pending IGST export refund claims back to July 2017; exporters must submit SB005/SBV00 and similar error cases with correct, legible supporting documents and may contact designated nodal officers or the Commissioner's email for unresolved difficulties.

IGST refund transmission delays: interim sanction on undertakings and CA certificates pending GSTN records for exporters
Sanction of IGST refunds where GSTN has not transmitted records is permitted through an interim procedure: Customs will identify exporters with reconciled cumulative IGST between GSTR 3B and GSTR 1 for transmission by GSTN, require submission of Chartered Accountant certificates confirming no discrepancy, and for short payments mandate payment of shortfalls with proof and undertakings; processed refunds remain subject to post refund audit and verification by jurisdictional GST officers.

IGST refund: officer interface may sanction refunds where IGST was paid but miscoded on shipping bills after GST return verification.
An ICES officer interface option allows sanctioning IGST refund where exporters mistakenly declared shipments without IGST but have paid IGST in GST returns; officers verify invoice-level IGST payment displayed from GST returns and enter the admissible refund amount, limited to shipping bills with no other mismatches. For SB003 cases involving GSTIN discrepancies or PAN-only declarations, officers may grant refunds through the interface upon an undertaking from the GST-registered unit that it will not claim the refund separately.

IGST refund procedure: exporters to submit CA certificates or proof of IGST payment to enable transmission and sanction.
Sanction of pending IGST refund claims where GSTN transmission to Customs EDI was blocked is enabled through a two track procedure: for no short payment, Customs will identify exporters with matching cumulative IGST in GSTR 3B and GSTR 1 and process refunds upon receipt of a Chartered Accountant certificate to the port customs and jurisdictional GST office; for short payments, exporters must pay the shortfall, submit proof of payment (and a CA certificate for larger claims), provide an undertaking to repay if necessary, and be listed for GSTN transmission and post refund audit.

IGST refund rectification: officer interface enables exporters to correct specified errors to secure stuck export refunds.
IGST refunds for exports can be facilitated through an officer interface to rectify specified errors causing refunds to be held up, including invoice mismatches in Shipping Bills, EGM non-filing or erroneous EGMs at ICDs/gateway ports, incorrect declaration of IGST payment or LUT status, and wrong GSTIN in Shipping Bills; designated refund-processing locations and a nodal officer are provided to assist exporters and stakeholders in resolving these cases so that frozen refund claims may be processed.

IGST refund transmission failure: interim procedure permits conditional sanction subject to CA certificates, shortfall payment and post refund audit.
An interim procedure enables sanction of IGST refund claims blocked due to GSTN non transmission by distinguishing no short payment and short payment cases: Customs will list eligible exporters, GSTN will confirm transmission, exporters whose refunds are processed must submit Chartered Accountant certificates to customs and jurisdictional GST offices, shortfalls must be paid and evidenced (with differing proof requirements by aggregate amount), and all beneficiaries will face post refund audits by DG (Audit).

IGST refund procedure enables officer interface verification of GST returns to sanction refunds for misdeclared export shipping bills.
IGST paid on exports may be refunded via the ICES officer interface when exporters mistakenly declared shipments as without IGST payment; officers verify IGST payment invoice wise against GST returns displayed, enter the admissible refund amount, and may sanction corrections only where no other mismatches exist. For shipping bills showing a different GSTIN or only PAN, officers may sanction refund after obtaining an undertaking from the GST registered unit that filed returns confirming no objection and no separate refund claim; sanction follows officer verification and satisfaction.

IGST refund processing: special initiative to expedite pending export refund applications and provide an on-site dedicated refund cell.
A Special Refund Fortnight from 31st May to 14th June 2018 has been instituted to prioritise processing of GST refund applications received on or before April 30, 2018, mobilising Centre and State GST officers to expedite IGST refund claims arising from exports. A dedicated IGST Refund Cell has been opened at the New Custom House, Air Cargo Complex, Meenambakkam to assist exporters, with specified officer contacts, a landline and an email provided for facilitation and resolution of pending refund cases.

Jurisdiction reallocation under Mumbai Customs Zone II assigns specific import, export, audit and adjudication roles among six commissionerates.
Jurisdiction and work among six Nhava Sheva Commissionerates under Mumbai Customs Zone II are reallocated effective from the stated date: Nhava Sheva (General) centralizes port terminal coordination, preventive, vigilance, CIU and various centralized services; Nhava Sheva I, III and V receive specified import appraisal and examination responsibilities by grouped import assessments and CFS allocations; Nhava Sheva II is designated for centralized export assessment and export scheme management including drawback and export licensing; Nhava Sheva IV is assigned transaction based audit, thematic audit and OSPCA functions. Adjudication jurisdiction follows CAC monitoring and rules assigning imports to filing or investigatory groups and exports to the NS II export assessment group, with transitional provisions for pending cases.

IGST refund compliance requires reconciled GSTR filings and CA certification to secure pending export refunds.
Sanctioning of pending IGST refund claims at JNCH uses an alternative mechanism for cases where GSTN records were not transmitted. Exporters with GSTR-3B IGST equal to or exceeding GSTR-1 must submit a Chartered Accountant certificate to DC(IGST) at the port with a copy to the jurisdictional GST office; shortfalls in GSTR-3B require payment of the difference via subsequent GSTR-3B filings with proof to customs, with thresholds determining whether self-certified challans suffice or whether a CA certificate and undertaking are additionally required.

Direct Port Delivery for AEO status holders changes through omission of one eligibility-related guideline while remaining conditions continue.
Direct Port Delivery (DPD) guidelines for Authorised Economic Operator (AEO) status holders are modified by omitting paragraph 11(i) of the earlier framework. All remaining conditions governing DPD for AEO status holders continue unchanged. Implementation difficulties may be raised with the Commissioner of Customs (Port), Kolkata.