DTA sale of software via data links permitted, subject to valuation certification by the Director of STP.
EOUs operating under the standalone EOU scheme are permitted to sell software to the domestic tariff area through data communication or telecommunication links, on the condition that the valuation of such sales is certified by the Director of the Software Technology Park (STP). This follows an amendment allowing DTA sale of software by electronic transmission where earlier provisions had limited sales to physical media.

Disposal of detained passenger baggage: sale proceeds used to recover customs dues, balance refunded to passenger or authorised representative.
Goods detained at international airports may be sold after the detention period if unclaimed; sale proceeds must first satisfy customs duty and related charges, and the balance remitted to the passenger or, for non-residents, to an authorised representative. Detention Receipts must record the passenger's full Indian address or the authorised representative's details to facilitate refund of the net proceeds.

Bonded warehouse controls require strengthened inspection, tallying and audits to prevent unlawful removal and ensure compliance.
Storage in bonded warehouses must follow physical examination and documentary verification so that the Bill of Entry and its reverse confirm declared descriptions and identification marks; at removal the Warehousing Bill of Entry must be tallied with the ex-bond (Green) Bill of Entry. Periodic and surprise audits by senior officers and Custom House audit parties, computerisation of records, mandatory status reports from warehouses for consignments held a year or more, and initiation of action under section 72 of the Customs Act, 1962 on expiry of warehousing period are required to prevent unlawful removal.

Time-limit relaxation for brand-rate drawback filings allows DEPB exporters to submit belated applications following the Ministry circular.
The Board relaxed the statutory filing period under the Drawback Rules, 1995 for fixation of Brand Rate drawback claims under the DEPB Scheme where exporters could not avail MODVAT/CVD or excise credit. Belated Brand Rate applications affected by the earlier deadline are permitted and shall be deemed to have Central Government permission under Rule 17, subject to remaining procedural requirements of the Drawback Rules.

Drawback treatment: HEPC certified handloom exports deemed exempt from central excise for processing drawback claims without additional Modvat certification.
HEPC certification on Shipping Bills that goods are made from handloom fabrics must be treated by customs as sufficient evidence that such exports are unconditionally exempt from the Central Excise duty, and no separate certificate of non availment of Modvat is necessary for processing drawback claims.

Drawback relaxation powers delegated to Commissioners, subject to factual-verification guidelines and brand-rate application condition.
Delegation authorises Commissioners of Customs at the filing port to grant relaxation under the proviso to Rule 12(1)(a) of the Drawback Rules when an exporter submits a written representation; such exercise must follow the factual-report guidelines of Circular No. 74/97-Cus. and ensure drawback admissibility. Relaxation is not to be granted where a brand-rate application is required unless that application was timely filed with the Directorate of Drawback. Pending cases for which factual reports were sought by the Ministry must be disposed of by the Commissioners on the basis of those reports and merits, and the Circular should be publicised by Public Notices and Standing Orders.

Delegation of power: commissioners may convert shipping bills to drawback S/Bs subject to guidelines and brand-rate application compliance.
Commissioners of Customs are empowered to convert Shipping Bills into Drawback Shipping Bills on written representations from exporters, applying the Ministry's prescribed guidelines and ensuring drawback admissibility on merits; conversion tied to timely filing of any required brand-rate application with the Directorate of Drawback. Pending cases lacking Ministry-furnished factual reports are to be disposed of by Commissioners on merits following the factual report recommendations, and the change must be publicised via Public Notices or Standing Orders.

Control on vitamin imports: clearance halted, licences frozen and referred for scrutiny; limited quantities permitted pending review.
The DGFT reports alleged importation of vitamins under pre-revision norms and complaints about Regional Licensing Authorities issuing enhancements or revalidations. Authorities must stop clearance of affected consignments, freeze operation of the implicated licences and forward those licences to DGFT (Hqrs) for examination and scrutiny. Field formations must notify the Board of all such cases. Pending further orders, permitting authorities are to restrict quantities of premixed vitamins allowed against these licences to a limited proportion of export mix norms.

Security obligations for Inland Container Depots require bonds, specified physical safeguards and duty liability on pilferage, with antecedent checks time bound.
Establishment of the ICD is conditional on custodian security measures-floodlighting, high mast towers, high boundary walls-and execution of a bond accepting duty liability for pilfered goods under the Customs Act; these measures must satisfy the Commissioner of Customs. Antecedent verification of private applicants is permitted with specified enforcement agencies but must be completed within two months and must not delay proposals.

Main function criterion governs customs classification and exemption for combination machines, with Rule 3(c) if function is unclear.
The Board directs that for tariff classification and eligibility for notification exemptions a combination machine is to be treated according to its main function, disregarding additional functions; if the main function is not ascertainable, Rule 3(c) of the interpretative rules is to be applied.

Joint Bill of Entry filing allows importer and lessor to clear leased capital goods subject to contractual and signature conditions
Bills of Entry may be filed jointly in the names of the lessee (importer) and the lessor for capital goods imported under leasing arrangements, using the prescribed format and signed by both parties. Joint filing does not create eligibility for concessional Project Imports or other notifications unless the goods and project meet the specified conditions; imports in the lessor's sole name are not eligible. Diversion or resale triggers liability for differential duty and penalty. Similar joint filing is permitted for EOU, EPZ, STP and EHTP units, subject to a contractual agreement, joint naming on the Bill of Entry, and signatures by both lessee and lessor.

Depreciation cap for capital goods in EOUs/EPZ raised, revised quarterly rates and conditions apply under circular.
Revision raises the depreciation ceiling for capital goods other than computers and computer peripherals in EOUs/EPZ/EHTP/STP units to an overall maximum of 90%, while retaining quarterly rates of 4% in the first year, 3% in the second and third years, 2.5% in the fourth year, and thereafter subject to the 90% cap. The Circular modifies the earlier Circular No. 27/98, requires a Public Notice for wide publicity, excludes computers and peripherals from the revised norm, and directs that cases already decided need not be reopened.

Security requirement for B-17 bonds: units may execute the bond with reduced security via bank guarantee or cash.
Where 100% EOUs and EPZ units cannot furnish the prescribed individual or corporate surety for the B-17 bond, they may execute the bond coupled with security equal to five per cent of the bond value, furnished as a bank guarantee, cash deposit or other government recognised mode of security.

Reopening of assessments requires prior approval before changing established assessment practice to prevent routine show cause notices.
Assessments must not be reopened or show cause notices issued as a routine; assessing officers who propose to change an established practice of classification or assessment must present full facts to the Commissioner and obtain prior approval before altering the established practice.

Two-way communication: email and fax requests must be acted on and trade queries answered within four weeks.
Customs directs that all communications from importers sent by fax, e-mail, post or courier be acted upon; fax/e-mail copies of certified invoices and documents may be accepted for clearance; appointments and confirmations may be handled by e-mail or fax; e-mail queries should be answered by e-mail where possible; trade queries must be answered within four weeks; and each Assistant Commissioner must have maintained e-mail connectivity with wide publicity of departmental e-mail addresses.

Registration requirement: Exporters of gold, silver and platinum must register with the appropriate Customs or Central Excise commissioner.
The circular mandates registration for all exporters receiving gold, silver or platinum from nominated agencies to ensure bona fides and contactability for penalty recovery. Port-town units under the Commissioner of Customs must register with that Commissioner, with the Commissioner-in-Charge of nominated-agency bonded warehouses handling registrations where multiple Customs Commissioners exist. Units outside port-town Customs jurisdiction must register with their territorial Commissioner of Central Excise, while specified hinterland Customs commissionerates require registration with the relevant Commissioner of Customs. Circular No. 24/98 is modified accordingly.

Security requirement for re-warehousing changed: transit bond or insurance policy suffices; prior amendment withdrawn, original instructions reinstated.
Transferred imported goods for re-warehousing must be secured by either a transit Bond or an insurance policy; the amendment withdraws the prior requirement that both instruments be furnished and reinstates the original Circular's procedure for transfers to inland warehousing stations.

Exchange rate for FOB valuation must follow the Handbook of Procedures, affecting DEPB entitlement calculations.
Relevant exchange rate for determining FOB value of exports is specified for calculating DEPB entitlement and must be the rate laid down in paragraph 7.38 of the Handbook of Procedures, Volume I, as amended to the stated cut off; this binds customs valuation practice and requires application of the Handbook's exchange rate methodology when computing FOB-based DEPB percentages.

Drawback eligibility for goods exported as tourist baggage requires currency declaration, encashment, and a shipping bill.
Drawback and related export benefits apply to goods purchased by foreign visitors and exported as tourist baggage where there is a clear linkage: an appropriate shipping bill filed under section 50 of the Customs Act for the relevant DBK/DEPB scheme, declaration of convertible foreign currency on a Currency Declaration Form on arrival, and encashment of that currency by an authorised dealer; exporters must produce the encashment document and the Currency Declaration Form at clearance or cargo examination.

Depreciation norms for computer peripherals now follow computer rates for debonding capital goods from export oriented units.
The circular modifies the earlier instruction by extending the rate of depreciation specified for computers to include computer peripherals for the purpose of debonding capital goods from EOU, EPZ, EHTP and STP units, without otherwise changing existing debonding provisions.