IGST liability on Carnet-de-Passage vehicle imports remains payable, with refund possible under Section 74 subject to procedure.
The customs exemption notification for duty-free import of vehicles under Carnet-de-Passage was not amended to incorporate integrated tax; consequently, importers remain liable to pay IGST on such vehicle imports. IGST paid may be claimed back under the refund/drawback mechanism of Section 74 of the Customs Act, 1962, subject to compliance with the prescribed procedure and Circular No. 21/2017-Cus. The matter has been referred to the Board and the current procedure continues pending clarification.

IGST refund processing requires timely electronic EGM filing and prompt rectification of EGM errors to enable export refunds.
Refund of IGST on exports requires electronic filing and integration of Export General Manifests (EGMs) with Shipping Bills and valid GST returns; absence or mismatch of EGMs prevents automated sanction of refunds. Shipping Lines/Agents must include ICD-originating Shipping Bills in gateway electronic EGMs or file supplementary EGMs. Jurisdictional officers at gateway ports shall monitor EGM pendency and error reports in ICES, require amendments and approve them, and coordinate with ICD officers to rectify errors in local EGMs or Shipping Bills to enable refund processing.

Trade facilitation obligations require timely replies and prompt presentation of sealed samples to expedite customs assessment procedures.
The notice requires importers and Customs Brokers to provide complete and precise item descriptions, promptly answer Appraising Group queries, and present Representative Sealed Samples (RSS) without undue delay so that customs assessment and verification of self-assessment at ICD Tughlakabad can be completed faster, with difficulties to be reported to the Additional Commissioner (Technical).

EGM errors delaying IGST refunds - exporters must approach JNCH EGM Coordination Cell with shipping documents for verification.
Affected exporters/agents whose IGST refunds remain pending due to EGM errors code SB006 for No. of Container Mismatch and Container No. Mismatch must approach the JNCH EGM Coordination Cell with copies of bill of lading, invoice, packing list and shipping bill; on verification the Cell will amend system records and the shipping lines will thereafter file supplementary EGMs to enable successful integration and IGST refund processing.

Settlement Commission window: option for assessees with pending show cause notices to seek early dispute resolution.
Assessees served with show cause notices and with matters pending at various stages of adjudication may opt to approach the Settlement Commission for early settlement, subject to eligibility and procedural conditions prescribed under Chapter V of the Central Excise Act, Chapter XIVA of the Customs Act, and the application of Chapter V of the Central Excise Act to service tax matters; trade bodies and stakeholders in the Bhopal Zone are requested to disseminate this information to their members.

Environment protection enforcement bolstered by unit to strengthen customs oversight, risk profiling, interagency coordination and SOPs.
Constitution of an Environment Protection Unit (EPU) at JNCH to enhance Customs enforcement of environmental laws governing hazardous wastes, e waste, batteries, radioactive and bio-medical wastes, municipal solid wastes, maritime waste and pollution controls. EPU, housed in Nhava Sheva-III SIIB-Imports, will compile law and offence databases, identify Customs roles, develop risk profiling, scanning and examination expertise, coordinate with agencies, and produce Standard Operating Procedures for detection, interdiction, risk management and return of goods. Imports/exports without required authorisations are treated as prohibited goods liable to confiscation.

EGM filing requirement secures IGST refund processing; officers must ensure electronic EGMs and prompt error rectification.
Refunds of IGST on exports require electronic filing and reconciliation of Export General Manifests (EGMs) with shipping bills and GST returns under Rule 96; absent or mismatched EGMs block refunds. Shipping lines must include ICD-origin shipping bills in gateway EGMs or file supplementary EGMs, and gateway officers may initiate penal action for non-filing. Jurisdictional officers at ICDs and gateways must file local EGMs promptly, liaise to incorporate ICD bills into gateway EGMs, monitor ICES error reports, and rectify specified errors using ICES correction procedures, with unresolved technical issues escalated to systems support.

Mandatory digital offence reporting: failure to use the prescribed system blocks issuance of show cause notices and orders.
Entry of all offence information into the DIGIT system is mandatory to capture the full case lifecycle, with data to be entered in the month of occurrence. The system allows upload of SCN soft copies and evidentiary images and produces automatic investigative reports. Taking a number from the DIGIT platform is a prescribed precondition for issuing any Show Cause Notice or Order in Original, and deviations after the compliance date will be viewed seriously.

IGST refund special cell established to resolve invoice-mismatch refunds; contact the nodal officer or submit applications via the Chamber drive.
A dedicated IGST Refund Special Refund Cell at Customs House Kandla has been formed to handle refund claims due to invoice mismatches, with named officers, contact numbers and an email provided; an Additional Commissioner is nominated as nodal officer. A special drive will include regular meetings with trade at the Chamber of Commerce & Industries, Gandhidham, and designated officials will collect refund applications there. Trade associations and brokers are asked to publicize the notice and report difficulties to the Commissioner.

Zero-rated supplies: exporters can seek refunds despite delayed LUT or export timelines, subject to procedural rectification.
Clarifies that drawback limited to basic customs duty does not bar refund of unutilized GST credit; zero-rated supplies remain eligible for refund even if LUT is filed belatedly, with post-facto condonation of LUT or export timeline extensions where goods/services have actually been exported. Field formations must consider Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications when reconciling with shipping bills. Only one deficiency memo may be issued per refund claim and transitional credit is excluded from Net ITC for refund calculations. Documentary requirements are limited and BRC/FIRC is required for services but not for goods.

IGST refunds for exported goods require accurate GST and Customs filings and automated invoice-level matching for processing.
IGST refunds are available to registered exporters who paid IGST on zero-rated supplies, with the shipping bill deemed an application once EGM and a valid GST return are filed. An automated refund module matches invoice-level GSTN data with ICES shipping bill data; failures at GSTN or Customs due to missing returns, incomplete invoice details, GSTIN or invoice mismatches, duplicate transmissions, or unavailable gateway EGMs prevent processing. Exporters must correct GST returns (using Form 9A where allowed), ensure electronic EGM filing by carriers, validate PFMS bank details, and resolve IEC suspensions to enable refund credit.

IGST refund for exports: exporters must fix EGM container, port or LEO mismatches to enable refund processing.
ICD Tughlakabad published lists of shipping bills with EGM-based error flags (container number/count mismatches, gateway port code mismatches, LEO/sailing date discrepancies) and ANNEXURE-A setting out rectification procedures: exporters/CHAs/shipping lines must identify errors and effect corrections; Preventive Officers may amend Gateway EGM details (container, gateway port, LEO date) after verification; shipping lines may file supplementary EGM and exporters must reattempt EGM integration so IGST refund processing can proceed.

IGST refunds on exports: procedures for invoice and EGM correction and dedicated refund cells to expedite disbursal.
IGST refunds on exports are prioritised during a specified refund fortnight with procedures to address invoice mismatches using the Concordance Table and to rectify EGM errors at ICDs or gateway ports; dedicated Refund Cells will expedite sanctioning and exporters must check ICEGATE and approach jurisdictional officers for corrections and prompt disbursal.

IGST refund prioritisation: invoice-mismatch export claims to be processed on priority during a targeted refund drive.
A Special Drive titled IGST/ITC Exports Refund Fortnight prioritises processing of IGST export refund claims where GSTN-validated data exists but refunds are held up due to invoice mismatch error. Two Special Refund Cells at Customs House Pipavav with designated officers and a nominated nodal officer are established to handle pending claims and provide escalation support; exporters and stakeholders are invited to avail themselves of these facilities to liquidate refund pendency.

Stay of suspension of custodianship restores pre-suspension CFS operations pending further orders.
A judicial stay placed the Commissioner's suspension of the custodianship granted to M/S Hari & Co., CFS, into abeyance under the Handling of Cargo in Customs Area Regulations, 2009, restoring the pre-suspension status quo and permitting continuation of CFS operations until further orders.

Bonded trucking permission expanded to include additional airlines, permitting transhipment by closed body trucks with customs approval.
The Commissioner of Customs approves M/S. Oscar Freight Pvt. Ltd. as Customs Cargo Service Provider for bonded trucking of import transhipment cargo from Air Cargo Complex, Mumbai to outlying ACCs and ICDs, adding two airlines to authorised carriers. Bonded trucking is permitted only in Closed Body Trucks, where consignee requests and the airline authorises such movement, subject to Customs approval and compliance with Chapter VIII of the Customs Act, the Goods Imported (Conditions of Transshipment) Regulations, 1995, the Handling of Cargo in Customs Areas Regulations, 2009, relevant Board Circulars and Public Notices, and other applicable rules.

Extended Producer Responsibility required: imports permitted only from authorised producers; customs to verify authorisation and enforce compliance.
Producers and importers of electrical and electronic equipment in Schedule I must implement Extended Producer Responsibility through authorised plans meeting collection and channelisation targets; imports and market placement of new equipment require compliance with hazardous substance limits and are permitted only for producers holding Extended Producer Responsibility - Authorisation. Customs and port authorities shall verify authorisations, report illegal traffic, and take action for violations under applicable law.

EOU cell jurisdiction established: designated officers now handle EOU/EPCG concessional imports, bonds, and duty compliance.
An EOU Cell is established to manage Customs functions for EOU/EHTP/STP and related schemes within Greater Cochin, including duty free imports, warehousing certificates, bond execution and bond to bond transfers, collection of duty on disposal of capital goods and on defaults (including Net Foreign Exchange shortfall and non accountal), cost recovery and Merchant Overtime. The Cell will also administer concessional imports under the Customs (Import of Goods at Concessional Rate of duty) Rules, 2017 with bond execution and utilisation monitoring, issue EPCG installation certificates, and accept bonds and procurements certificates under the Customs Act, 1962; trade should contact designated officers.

Cadre restructuring: one Export Promotion Circle established to ensure trade facilitation and annexed jurisdiction list.
The public notice implements cadre restructuring by establishing a single Export Promotion Circle to ensure trade facilitation, and provides an amended consolidated list of EPC offices and their territorial jurisdictions in Annexure A, inviting stakeholders to report any difficulties to the department.

IGST refund pendency liquidation: special refund cells set up to resolve export refund errors with nodal officer escalation.
A targeted administrative drive establishes Special Refund Cells across Customs formations to examine and clear pending export-related IGST refund claims arising from various system error codes, listing designated officers and contact details for stakeholder follow-up. A Nodal Officer is appointed with an email and telephone contact to receive escalations and processing problems, enabling consolidated administrative assistance to liquidate refund pendency.