Classification revision: CPU cooler fans with heat sinks reclassified to machinery heading, altering customs treatment and pending assessments.
The Board accepts the tribunal's view that CPU cooler fans fitted with heat sinks possess characteristics of more complex machines and revises their classification from the fan tariff to the machinery sub heading, withdraws the earlier circular, and directs field formations to finalise pending assessments accordingly.

Revised Simplified Scheme for brand-rate fixation: provisional brand-rate letters issued to eligible exporters, subject to post-facto verification.
Fixation of brand rates operates under the Normal Scheme with pre-verification by field formations and the Revised Simplified Scheme permitting provisional brand rate letters without pre-verification for specified exporter categories, subject to applicant certification and subsequent post-facto Departmental verification with power to revise, revoke and debar for misuse.

Customs amendment: added inland container depots for metal scrap clearance and directed immediate trade public notice.
Amendment adds ICD Kanpur, ICD Ahmedabad, ICD Pitampur and ICD Malanpur to the authorised customs stations list in paragraph 5(ii) for clearance of imported metal scrap, and directs immediate communication to trade by Public Notice with acknowledgement of receipt; a Hindi version will follow.

Informer reward scheme extended to tax arrears recovery, subject to Chief Commissioner satisfaction and instrumental information leading to recovery.
Extension of the informer reward scheme to recoveries from tax defaulters permits discretionary payment of a monetary reward where information on a defaulter's whereabouts or assets results in arrears recovery; the Chief Commissioner must be satisfied that departmental tracing efforts were exhausted and that the informer's information was instrumental. The reward quantum is determined by the information's nature, accuracy and efficacy and is capped as a proportion of the amount recovered. Rewards are payable only to informers, and public solicitation of leads may be authorised to assist recovery.

Declaration of Customs Area imposes custodial and operational obligations on designated port custodian for containerized import and export cargo handling.
Declaration designates the Railway Container Depot at Cotton Green as a Customs Area for containerised import and export cargo under the Customs Act, subject to conditions requiring the port authority to retain custody, provide lighting, firefighting, modern handling equipment, security, and Customs facilities; to refrain from charging rent/demurrage on goods detained by Customs; and to avoid alterations without the Commissioner's concurrence. The port authority is approved as the Custodian, bearing the statutory duties and responsibilities for containers stored pending transmission to or from ICDs.

Sale of seized gold routed through a bank consignee, priced to market and taxes paid from proceeds.
State Bank of India will act as consignee agent for sale of seized/confiscated gold delivered by Customs in marketable form or converted to .999/.995 purity at major centres. Sale price is based on the previous day's closing market price reported in three national economic dailies and calculated per Annexure I; Customs accepts the Bank's computation. The Bank will deduct specified out of pocket expenses, pay taxes from proceeds, remit sale proceeds to the Commissioner's designated account, and handle physical receipt against acknowledgment while Customs provides assaying certificates and remains responsible for declared fineness.

Abolition of export declarations reduces customs paperwork, retaining only essential documents and limited non EDI exceptions.
The customs authority reduces export paperwork by retaining only five essential documents (commercial invoice, packing list, ARE 1, self declaration and scheme declarations) and abolishing numerous ancillary declarations for Drawback, DEPB and DEEC/DFRC schemes that no longer serve a useful purpose. Abolished declarations include those on rebate claims, manufacture status under Advance Licences, DEPB drawback interactions, market value and price certifications, preservative and aquaculture origins, and benefit conversion of shipping bills. Some declarations remain at non EDI stations until EDI is implemented; the unchanged manufacturing formula declaration is required only for brand rate drawback fixation, not for All Industry Rate claims.

Provisional release of seized export goods permitted on bond, with export benefits withheld pending final decision.
Except for prohibited or contraband goods, seized consignments entered for exportation may be provisionally released and exported on execution of a bond equivalent to the value of the seized goods and probable fine or penalty; export benefits shall not be allowed until final adjudication, and the bond must contain a clause to that effect.

Customs clearance amendment adds CFS Mulund to authorized stations, requiring immediate trade notice and acknowledgement.
The Board amends the earlier circular by inserting CFS Mulund into the list of authorized customs stations in paragraph 5(ii) for clearance of imported metal scrap, and directs immediate trade notification, acknowledgement of receipt, and issuance of a Hindi version.

Continuity bond required for temporary container imports: no bank guarantee, covers duty element, annual validity.
The circular prescribes a uniform procedure for temporary admission of durable containers: the bond must be a continuity bond executed by the shipping line, NVOCC, steamer agents or their authorised representatives; it should cover only the duty element of the imported containers and not the cargo, and no bank guarantee or security is required. Bond validity is one year, extendable on request. Until an automated matching module is available, monitoring of temporary importation periods will be manual, and time extensions shall follow existing extension procedures.

EPCG Scheme reforms expand concessional capital goods import and simplify export obligation compliance for agro, SSI, retail and service providers.
Amendments to the Foreign Trade Policy 2004-09 revise incentive schemes: the EPCG Scheme now permits reduced and extended export obligations for agro units, concessional capital goods imports for SSI and retailers with defined conditions, fast track relief for early exporters, and simplified Chartered Engineer certification; EPCG rupee earning facility is extended to minor ports, ICDs and CFSs. Advance Licence changes exempt certain duties for deemed exports, broaden annual licences, allow EO extensions for BIFR/sick units, and relax intra company transfer and job work procedures. DFRC sensitive items are reduced and a 95% re credit on rejected imports is provided.

Re-export of defective DFRC imports permitted under conditions; Customs issues certificate for CIF credit and DGFT reissues licence.
Re-export of goods imported under the DFRC scheme found defective or unfit may be permitted by the Commissioner of Customs if re-export occurs from the same port, within six months, the Assistant/Deputy Commissioner is satisfied about the goods' identity, and the goods were not used. On re-export, Customs will issue a Certificate evidencing CIF credit for the value debited against the original DFRC and detailing the original licence and goods; DGFT will issue a fresh DFRC for the credited value with validity equal to the remaining period of the original licence.

Essential character test classifies mobile pen/pen drive as storage unit, treating bundled software as ADP-installed per international precedent.
Applying the essential character criterion and relevant Harmonized System precedent, the driver software is installed in the ADP machine and not in the device, so the storage+drive functions of the combined pen/USB flash device impart its essential character; accordingly the complete set is classifiable as a storage unit rather than as a pen or independent storage media.

Customs area designation for loading dry fly ash for export; hazardous-category ash is prohibited and compliance is required.
Designation of a 1020 square foot portion of Sankrail Jetty, Howrah as a Customs Area under Section 8 of the Customs Act for loading dry fly ash into inland vessels/barges for riverine export to Bangladesh, with specified boundaries and mandatory maintenance of fencing and security; exporters must ensure exported material is not the hazardous-waste category barred from export and must comply with the formalities required under the hazardous-waste rules before exportation.

Customs area declaration permits specified jetty use for export loading of ash, gypsum and slag via riverine route.
The Commissioner of Customs, relying on statutory authority, designated a 996 square metre portion of Botanical Garden Jetty at Shibpur as a Customs Area for a limited period to permit loading of fly ash, gypsum and granulated slag for export to Bangladesh by riverine route, limited to the stated commodities and subject to the schedule of site boundaries; the Inland Waterways Authority is directed to maintain existing fencing and proper security of the area.

Drawback inclusion of fuel duty: duty on HSD and furnace oil to be factored into Brand and Special Brand Rates under drawback rules.
Duty incidence on High Speed Diesel and furnace oil is to be factored into Brand Rates and Special Brand Rates of duty drawback under the Customs and Central Excise Duties Drawback Rules for exports from 5-5-2005, reflecting recognition that fuels consumed in production qualify as inputs for drawback and following Committee recommendation and linkage to ASCM treatment of energy and fuels.

Drawback entitlement on CKD/SKD exports affirmed where components form the complete product, subject to documentary evidence and safeguards.
All Industry and Brand Rates of duty drawback are available for goods exported in CKD, SKD or unassembled condition where the components together constitute the complete article, consistent with the General Rules for Interpretation treating unassembled articles as included in the tariff heading; exporters must furnish adequate evidence that components form the complete export product, and authorities should issue Public Notices and Standing Orders for guidance.

In house testing reliance expanded to exporters with ISO 9000 series certification for export promotion schemes.
Reliance on in house test results for exports under export promotion schemes is extended to manufacturer exporters holding any of the ISO 9000 series certification, with all other provisions of Circular No.57/97 Cus applying mutatis mutandis; public notices and standing orders are to be issued for guidance and implementation.

Bank Realisation Certificate verification: exporters must submit BRCs in EDI within six months or drawback will be blocked.
Exporters and CHAs must enter BRC details into the EDI BRC Verification Module and submit hard copy BRCs to the Appraiser (Drawback) within six months of the shipping bill. A Service Centre checklist and Job No. accompany entries. The Appraiser verifies and records acceptance or rejection, maintaining a physical register. The system alerts AC/DC (Exports) for late submissions and blocks sanction of drawback up to the full amount on unrealised shipping bills; the AC/DC (Drawback) may free blocked amounts fully or partially and recovery action under the Customs Act may follow for non submission.

Bank Realisation Certificates must be submitted within six months or customs will block drawback payments and pursue recovery.
Customs has implemented a BRC verification module in the EDI System-Exports (ICES/E) to monitor realization of export proceeds for all shipping bills where drawback has been sanctioned and paid; exporters must submit BRC details in a prescribed format, Superintendent (Drawback) will verify hard-copy BRCs and register acceptance or rejection, and the system will alert authorities and block sanction of drawback where BRCs are not submitted within six months, enabling recovery action under the Duty Drawback Rules and FEMA-linked regulations.