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PGA Exception: Details are required to be fed correctly as mentioned in this “SWIFT Referencer”
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PGA Exception filing: correct coded data entries required to avoid inappropriate referral and expedite agency clearances.
Importers and customs brokers must enter PGA Exception details in declarations per the SWIFT PGA Filing Quick Referencer: for items listed in Annexure IV, populate SW_INFO_TYPE with Info_type = PEC, Info_qfr = PGA_CAT and info_code = PGA_SLNO. Consult the CTH PGA mapping on ICEGATE to identify all relevant agencies and supply required coded, text or measurement values in the specified fields; missing data must be resubmitted by amendment to avoid inappropriate PGA referrals and expedite clearance.
Provisions related to display of labelling to be displayed
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BIS Standard Mark display: stickers allowed for customs clearance and may be affixed by an Indian representative.
Prohibition on using stickers to display the BIS Standard Mark is deleted; stickers affixed to goods covered by the RCR regime shall not prevent customs clearance. If imported goods have a BIS unique registration number but lack the Standard Mark, the mark may be affixed in India by a manufacturer's representative (liaison or branch office) for customs clearance, in accordance with the Compulsory Registration Amendment Order; stakeholders may approach the Assistant Commissioner for implementation difficulties.
Customs - Accounts - Banking arrangements for payment of Duty Drawback in respect of SRICITY SEZ-Port (INTAS6) - Under the jurisdiction of Customs Commissioncrate (Preventive), Vijayawada under expenditure account of Pay & Accounts Officer, CGST & Customs, Tirupati
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Banking authorization for duty drawback payments designates a specific SBI branch for manual disbursements at SRICITY SEZ.
Authorization designates State Bank of India, Sricity (Mallavaripalem) as the authorised paying bank for duty drawback at SRICITY SEZ Port (INTAS6) under a manual/physical payment system, with the Tirupati Main Branch as focal point, payments processed under the Commissionerate of Customs (Preventive), Vijayawada, the Pay and Accounts Officer, CGST & Customs, Tirupati as jurisdictional expenditure account holder, and a specified officer at Sricity SEZ authorised to issue cheques; the arrangement is a fresh banking arrangement effective from the date of the Public Notice.
IGST Export Refunds–resolution of errors
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EGM compliance: timely, accurate EGM filing and tallying required to enable IGST export refunds and rectify integration errors.
IGST export refunds are impeded by non filing/late filing of online local and gateway EGMs, mismatches between local and gateway EGMs for consolidated LCL cargo, and non-entry of stuffing reports by Preventive officers. Custodians, carriers, shipping lines and agents must file local EGMs before movement, maintain tally sheets showing previous and new container details, provide particulars to customs, and cooperate so gateway officers can amend EGMs in ICES and revalidate them. Jurisdictional officers must monitor compliance, permit a limited facilitation window for retrospective filing, and thereafter invoke penalties for persistent non compliance.
Rectification of Invoice Mis-match (SB005), GSTN Number Mis-match (SB003), EGM/Stuffing errors (SB002 or SB006) and filing of claim for IGST Refund
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IGST refund on export: exporters must rectify EGM, GSTIN and invoice errors to claim refund.
IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port).
Clearance of fully facilitated Bills of Entry pending for more than 24 hours
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Clearance requirement for fully facilitated bills of entry: mandate prompt out-of-charge and officer assistance for delayed clearance.
Directs that fully facilitated Bills of Entry, where no assessment or examination is required, must be cleared within 24 hours from arrival at the concerned ICD/CFS; instructs importers and customs brokers to pay duties and register goods promptly and designates named Import Appraisement officers as contacts to resolve difficulties and obtain the Out of Charge within the specified timeframe.
Clearance of fully facilitated Bills of Entry pending for more than 24 hours
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Clearance of fully facilitated Bills of Entry must be completed promptly; officer contacts provided for assistance to prevent delay.
The notice directs that fully facilitated Bills of Entry (where no assessment or examination is prescribed) be cleared within twenty four hours of entry inward or arrival of goods, noting current delays by importers and customs brokers in duty payment and registration, and provides named customs officer contacts for assistance.

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Acts Income Tax