Container scanning procedure requires nominated CFS evacuation and OOC endorsement when DPD containers are selected for scanning.
Revised procedure applies to DPD DPD containers: when selected for scanning OOC officers must record scanning status and hand over Customs copy; Terminal Preventive Officers must verify "scan clean" on EIR before gate out. Suspicious containers are endorsed by CSD, moved to nominated/preferred CFS for examination, OOC is temporarily suspended and restored if no discrepancy, or cancelled and escalated if discrepancies are found. Mobile scanner outages require a "NOT SCANNED AT MOBILE SCANNER" stamp and referral to fixed scanners. Registers and docket forwarding by OOC and CSD are required.

Track and Trace compliance for pharmaceutical exports: required barcodes and uploaded central-portal data are mandatory before dispatch.
Pharmaceutical exports are permitted only where secondary and tertiary packaging bear one- or two-dimensional barcodes encoding the 14-digit Global Trade Item Number (GTIN) plus batch number, expiry date and a unique serial number, and where the prescribed product and packaging data have been uploaded to the central portal prior to release. The responsibility for correct, complete and timely upload rests with the manufacturer, exporter or its designated agency, and failure of data upload prevents verification and thereby precludes export.

CFS Gate Module compliance requires accurate IGM declarations, authorised container movements, bond accounting, and regularisation of system-related exceptions.
CFS Gate Module operations require Main Line Operators, shipping lines and steamer agents to declare the selected CFS code and bond number in the IGM where the importer or Customs Broker has timely communicated its CFS choice. Missing or incorrect particulars require approved IGM amendment, with importer or Customs Broker consent required for correction of an incorrect CFS. ICES auto-generates movement orders and debits bonds where declarations are correct. System-related manual movement permissions must be recorded and later regularised. Movement to a CFS other than the importer-selected CFS, or omission of CFS and bond details, is treated as an offence.

All Industry Rates of Duty Drawback under review; industry must submit specified input, duty and cost data for exports.
The Government seeks data to review All Industry Rates (AIR) of Duty Drawback for 2018, limited to Customs duty on inputs and Central Excise on specified petroleum products. Export Promotion Councils and industry bodies must submit product wise Proformas I(A)/(B), II and III for exports Oct 2017-Mar 2018 showing input consumption, duty incidence, per unit cost breakdown, FOB realizations and captive power details. Data must cover at least five manufacturer units, be certified by the manufacturer and its Chartered/Cost Accountant, supported by bills/shipping/ invoices, and suppliers must permit inspection for verification.

Classification of solar modules depends on diode function: bypass diodes as parts, blocking diodes as machinery for tariff purposes.
Classification of imported solar panels and modules turns on whether incorporated elements control the direction of current or merely protect cells. Bypass diodes divert current around shaded cell strings and thus modules with bypass diodes are classifiable as parts; blocking diodes prevent reverse power flow by controlling current direction and thus modules with blocking diodes, or with both types, are classifiable as machinery.

Direct Port Delivery procedures allow shipping lines to nominate any CFS for transfer when DPD containers are not cleared on time.
The notice requires that DPD containers not evacuated within the prescribed time or those damaged/tampered be transferred from port terminals to a CFS for clearance. Port terminals shall transfer such containers to any CFS nominated by the shipping line rather than to a single designated CFS, while importer requests to change CFS remain subject to approval by Customs officials. Shipping lines, terminals and CFSs must notify importers/brokers of transfers and terminals must daily email container details and reasons for non-clearance to the DPD Cell.

Acceptance of Letter of Undertaking: online submission generates deemed acceptance on ARN; ineligible LUTs may be rejected ab initio.
An LUT filed by an exporter via FORM GST RFD-11 on the common portal is deemed accepted when an acknowledgement with an Application Reference Number (ARN) is generated online. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.

Customs duty collection authorization centralizes manual receipts through specified bank branches with PAO accounting and reporting obligations.
Specified State Bank of India branches are authorized to accept manual Customs duty remittances from EOUs, SEZ units and the public under the Customs Commissionerate (Preventive), Vijayawada; these manually collected receipts will be accounted for by the Pay & Accounts Officers of Visakhapatnam, Tirupati and Guntur. Remitters must indicate the designated focal point bank and provide complete remitter and duty details on the challan. Focal point branches must submit challan copies to the jurisdictional PAOs, which in turn must forward collection details and challan copies to the Chief Accounts Officer, Vijayawada within prescribed timelines. The arrangement is treated as a standing order.

Deemed acceptance of LUT upon ARN: online submission via FORM GST RFD 11 allows LUT without physical documents, subject to rejection.
Exporters must submit the Letter of Undertaking via the common portal by filing FORM GST RFD-11; a LUT shall be deemed accepted upon generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. If an accepted LUT-holder is later found ineligible under the applicable notification, the LUT may be rejected and will be treated as rejected ab initio.

Bank authorized to collect customs duty and disburse duty drawback at LCS Kamardwisa under specified procedural safeguards.
State Bank of India, Pathsala Branch (BSR Code: 0002099) is authorized to collect Customs duty and pay duty drawback under the Physical/EDI system for LCS Kamardwisa (Rangapani) (Location Code: INPBLB) under the Commissionerate of Customs (Preventive), Shillong, effective from the date of issue. The Commissionerate must send designated sanctioning officers' details and specimen signatures to the bank and PAO; consolidated CCDA/payout scrolls with unique identifiers must be transferred to the bank with a single cheque. The bank must verify signatures, credit same-bank exporter accounts promptly, transfer to other banks via RTGS/NEFT within two working days, prepare Daily Payment Scrolls, report undisbursed amounts and failed transactions, and certify that files were not modified.

Tariff classification of solar modules: diode function determines heading-bypass diodes as photovoltaic modules, blocking diodes as electrical apparatus.
Classification of solar panels depends on whether fitted elements supply power externally or control current direction: elements that supply external load or control direction place the module in the electrical apparatus tariff category, while elements that do not supply external power or control direction keep the module in the photovoltaic module category. Bypass diodes, which divert current around shaded strings and are inactive under normal generation, do not control direction and support photovoltaic classification; blocking diodes, which prevent reverse flow and control direction, support electrical apparatus classification. Modules with both diodes are classified as electrical apparatus.

Settlement Commission window enables expedited resolution of pending show cause notices under excise, customs and service tax laws.
The notice informs that assessees served with Show Cause Notices pending at various stages of adjudication may opt to approach the Settlement Commission for early settlement under the applicable Central Excise, Customs and Service Tax enactments, subject to the conditions in those statutes; it also directs dissemination of this option to trade associations, chambers, RAC members and other concerned persons within the Commissionerate's jurisdiction.

Use of DEPB scrip: full scrip credit must be applied at assessment and any remaining duty paid in cash.
Once a Bill of Entry is filed using a DEPB scrip, no change to remove the scrip is permitted during assessment. If assessed duty exceeds DEPB credit, the entire scrip credit must be applied first and any balance paid in cash. If assessed duty is less than the DEPB credit, the duty shall be fully paid using the DEPB credit. These directions are to be treated as a standing order and operational queries referred to the Joint Commissioner, E&T (Export).

IGST refund validation: mismatched GSTR 1/GSTR 3B filings delay refunds; correct returns or seek officer verification.
IGST refunds are held up where GSTN does not transmit data to Customs EDI due to incorrect or insufficient exporter filings; validation compares IGST in Table 6A of GSTR 1 with Table 3.1(b) of GSTR 3B and mismatches from Cess misdeclaration or misclassification of exports prevent transmission. Where automatic reconciliation fails, GST officers and Customs will scrutinize returns, exporters must submit written explanations or CA certificates as needed, and a one time officer interface refund will address shipping bills wrongly showing IGST as not applicable, with refunds credited to the PFMS registered bank account.

Assessable value for IGST and GST cess: higher of statutory valuation or declared sale price applies on ex bond clearances.
Revised valuation for Ex Bond clearances requires importers to declare warehouse sales in the Ex Bond Bill of Entry using flag "S" and RSP fields; the ICES will compute IGST and GST Compensation Cess using the higher of the statutory valuation or the declared sale price when importer details differ between warehousing and Ex Bond entries.

IGST refund on exports: officer-mediated correction mechanism lets customs reconcile invoice mismatches via a concordance table.
An alternative officer-interface is provided for IGST refund cases flagged SB005 where invoice mis-match has held refunds. Exporters must submit a certified Concordance Table mapping GST invoices to Shipping Bill invoices; Customs officers will verify the concordance, IGST taxable values and amounts, adjust for short shipments, edit IGST details if required, approve or reject invoices, and sanction refunds which will be credited electronically via PFMS. This procedure is limited to Shipping Bills filed till 31 December 2017.

Export remittance compliance: exporters and banks must reconcile BRC/EDPMS records or face ICEGATE alert and adjudication.
Exporters and Authorized Dealer banks must verify BRC integration via ICEGATE and use uploaded annexures identifying SBS records with unreconciled foreign exchange, IFSC mismatches, and missing BRC data. Exporters should furnish documents for SBS before 01.04.2014 and coordinate with AD banks for post 01.04.2014 SBS to clear pendency in the BRC Module and RBI EDPMS within one month. Non compliance will lead to an ICEGATE alert, issuance of a Show Cause Notice and adjudication proceedings.

Speaking order requirement for reassessment ensures importers and exporters receive reasons for valuation or classification changes.
Instruction requires issuance of a speaking order where a re-assessment differs from the importer's or exporter's self-assessment on valuation, classification, exemption or concessions, so that the affected party is informed of the reasons for the re-assessment; Chief Commissioners must review practices and ensure compliance with this statutory obligation.

Ban on import of Oxytocin prompts tightened vigilance to prevent smuggling and unauthorised domestic trade.
A directive prohibits the import of Oxytocin and Oxytocin API in any name because indigenous production will meet domestic needs; imports are banned with immediate effect. Field formations are instructed to step up and tighten enforcement and vigilance to prevent smuggling and to guard against unauthorised trade, sale or manufacturing of Oxytocin within the country.

Custodianship extension for bulk import cargo conditioned on compliance with customs obligations and financial securities.
Extension of custodianship for handling bulk import cargo at Berth No.15 is granted to M/s. Udupi Power Corporation Limited under Section 45(1) of the Customs Act and Regulations 10(2) and 10(3) of HCCAR, 2009, subject to validity of bank guarantee, insurance and related documents. The custodian must comply with Section 45(2) and 45(3) and HCCAR obligations, remain liable for duty on pilfered or lost goods and for losses from fire, theft or transit, provide specified infrastructure and security, maintain records, bear cost recovery charges for Customs officers unless exempted, and adhere to conditions for renewal and potential cancellation.