Cenvat credit inclusion for excise duty counts toward bank guarantee exemption under Advance Authorisation and EPCG schemes.
Excise duty paid through Cenvat credit shall be taken into account when calculating whether a manufacturer exporter has met the excise duty threshold in Para 3.1(e) of CBEC Circular No. 58/2004 Cus, thereby qualifying for exemption from executing a bank guarantee under the Advance Authorisation and EPCG Schemes; stakeholders are asked to report any implementation difficulties to the Commissioner of Customs (Exports).

Additional countervailing duty refund allowed if sales tax or VAT is paid; invoices must state that no credit is admissible.
Importers must first pay all customs duties including the additional countervailing duty and may thereafter claim refund of that additional duty if the imported goods are sold and appropriate Sales tax or VAT (or Central Sales Tax for inter State sales) is paid on the sale. Refund claims require the bill of entry and proof of sales tax or VAT payment. Invoices for goods subject to refund must bear an endorsement that no credit of the additional duty shall be admissible; Cenvat Credit Rules and Central Excise Rules have been amended to bar credit and require dealer endorsements, with penalties for wrongful availment.

Classification of computer monitors: eligibility for customs duty exemption depends on technical features distinguishing ADP monitors from TV/video monitors.
Monitors solely or principally used with ADP machines qualify as computer/ADP monitors and remain eligible for the import duty exemption, whereas monitors designed for television or video reception are excluded. Field officers should apply the Board's technical guidance-examining connectors, tuners, supported signal types, audio circuitry, ergonomic features, and display specifications-to determine proper tariff classification and entitlement to the notification benefit.

Digital still image camera classification narrows exemption to cameras primarily for still images, excluding camcorders and film cameras.
The exemption applies only to digital cameras whose principal function is still image recording, and may include those that record moving images for a limited period; camcorders/video recorders and photographic film cameras are excluded from the notification benefit and field formations should finalise assessments accordingly.

Textile cess exemption declared; import collections must cease and Customs EDI duty rates updated to reflect nil levy.
Textile cess previously levied on textiles and textile machinery has been exempted effective 1 June 2007, and no such cess is leviable henceforth; pending provisional assessments should be finalised to reflect nil cess. Customs is directed to update EDI duty rate directories and systems promptly to reflect the exemption, with jurisdictional Commissioners and Systems Managers ensuring periodic updates and consulting the Directorate of Systems if difficulties occur.

Livestock import controls: require import licences and mandatory quarantine referral before customs clearance to protect animal and human health.
Customs are directed to require import licences and veterinary endorsements for livestock and livestock products brought by diplomatic missions, using the prescribed application form and recommendations from veterinary or state authorities, and to refer all consignments to Animal Quarantine Officers before Customs clearance to ensure conformity with the Livestock Importation Act, 1898 and to prevent disease ingress.

Interest on excess imports accrues from clearance date of last unutilised import unless specific import-export correlation is shown.
Interest on duty for excess imports accrues only once an excess import occurs; where imports occurred on multiple dates, the date for calculating interest is the date of clearance of the last unutilised imports constituting the excess, unless a specific correlation between particular imports and exports is demonstrated.

CENVAT credit on imports permitted via normal Bill of Entry; authorised couriers may file entries and use single registration.
Where a consignee intends to take CENVAT credit on imported goods, the consignee must file a normal Bill of Entry under the Bill of Entry (Forms) Regulations, 1976 for claiming credit under the CENVAT Credit Rules, 2004; customs will not issue separate certificates. Authorised Couriers may file regular Bills of Entry or Shipping Bills with the consignee's or consignor's authorisation. Single registration for authorised couriers permits operation at all customs stations subject to intimation in the prescribed form and furnishing bond and security for each station; no separate registration is required.

Appointment of Special Adjudicator: show cause notices reassigned for centralized adjudication under customs administrative authority.
The Board assigns the Show Cause Notices listed in the annexed Table to the Commissioner of Central Excise (Adjudication), Chennai for adjudication, identifying each affected person by name and file number and notifying relevant Commissioners and departmental contacts to take necessary action.

Border enforcement of intellectual property rights: Customs may suspend release of suspected infringing imports subject to registration and bonds.
Customs may suspend release of suspected infringing imports after right holders register under the IPR (Imported Goods) Enforcement Rules, 2007. Registration requires execution of a General Bond and indemnity; following interdiction a consignment-specific bond with surety and security must be furnished within prescribed days or the goods are released. Right holders bear sampling, testing, demurrage, destruction and related costs; false information or non-compliance can lead to cancellation of registration.

Jurisdiction of Commissioner (Appeals) clarified: appeals from Assistant Commissioner customs orders for 100% EOUs on service tax credit lie with Customs Appeals.
For Customs jurisdiction 100% EOUs, the appellate authority for rebate or refund claims of input service tax credit and refund of unutilised credit is the Commissioner (Appeals) in the Customs appellate capacity; appeals from orders of the Assistant Commissioner, Customs Division (including refund/unutilised service tax credit orders) lie with that Commissioner (Appeals) in Bangalore.

Exemption from bank guarantee for manufacturer-exporters includes duty paid via Cenvat credit, affecting Advance Authorisation and EPCG schemes.
Manufacturer-exporters qualifying for exemption from executing a bank guarantee under Para 3.1(e) of the CBEC circular must have their excise duty total calculated inclusive of duty paid through Cenvat credit; trade notices and standing orders should be issued to inform trade and guide assessing officers, and implementation difficulties should be reported to the Board.

Immunity from prosecution applies only to applicants who file and fully disclose; others remain subject to prosecution.
Immunity from prosecution is granted only to a person who applies for compounding and makes full and true disclosure; other persons in the same case who do not apply remain subject to departmental proceedings. The compounding authority may prescribe the compounding amount as ten lakhs or any amount up to twenty percent of the market value of the goods, with the higher threshold prevailing, and must take into account the gravity of the offence and the degree of the applicant's involvement.

Transmission of shipping bills to DGFT: automated acknowledgements govern acceptance, regeneration, and retransmission procedures for exporters.
Electronic transmission of finally assessed shipping bills from ICES to DGFT via ICEGATE uses paired data and control files; DGFT returns acknowledgement codes that determine acceptance, file regeneration, or retransmission. File-level codes trigger acceptance or re-generation (including resend for mismatches or missing files), while file-level code 02 contains shipping-bill-level rejection codes; rejected bills (except duplicates) are automatically retransmitted in the next day's message file. Exporters can view status and request retransmission via ICES enquiry menus; retransmission requires meeting system criteria and may prompt error messages if requirements are unmet.

E-payment of customs duties: Net banking via ICEGATE streamlines payment, auto-updates clearance and removes need for physical payment proof.
The notice establishes an integrated e-payment mechanism via the Customs e-payment Gateway (CEG) on ICEGATE allowing registered and unregistered users to select authorised designated banks, authenticate on the bank's internet portal, and complete net banking payment. On successful transaction the bank issues a cyber receipt and transmits payment particulars electronically to ICES, after which the bill of entry moves automatically to the examination queue and physical proof of payment need not be produced. A VERIFY option enables completion of interrupted transactions on the date of payment.

Clearance of imported metal scrap: customs amends station listing and permits pre inspection regime with transitional LC relief.
The Board substitutes ICD Tughlakabad with ICD Loni, Ghaziabad in the list of customs stations for clearance of imported metal scrap. Until the new import-from-registered-sources system takes effect, imports will proceed under a Pre Shipment Inspection regime and transitional Foreign Trade Policy provisions apply. Commissioners of Customs may allow clearance where an irrevocable Letter of Credit was established before the change.

E-payment of customs duties via ICEGATE enables electronic settlement and automatic forwarding of Bills of Entry to examination queues.
An e-payment facility for customs duties at Kandla Port via the Customs E-Payment Gateway on ICEGATE allows importers/CHAs with internet-enabled bank accounts to select unpaid challans, choose an authorised bank, complete payment on the bank's site, obtain a cyber receipt, return to ICEGATE to finalise the transaction, and have payment particulars transmitted electronically to ICES so the Bill of Entry moves to the examination queue without production of physical proof.

Inland container depot designation permits clearance under export promotion schemes subject to licensing and inspection conditions.
ICD Valvada, Umbergaon is specified for clearance of imports and exports under DFIA, Advance Licence and DEPB schemes subject to conditions: assessment and licence endorsements by officers not below Assistant/Deputy Commissioner, three-working-day advance submission of Shipping Bills/Bills of Entry, production of release advice when port of registration differs, selective test-weight checks, and mandatory chemical analysis sampling for synthetic textile exports; specified polyester/nylon materials and synthetic waste are prohibited for import or export under these schemes.

Minimum volume requirements for Custom House Agents set for licence renewal; norms cover document counts, cargo throughput and value or duty thresholds.
Prescribes norms for renewal eligibility of Custom House Agents licences under the CHALR, 2004 by fixing minimum volume of work: applicants must meet either specified annual document counts or cargo throughput and must also meet either a clearance/shipment value threshold or an annual duty-payment threshold; the notice replaces the Commissionerate's earlier public notice.

Container sealing rules: intact load port seals avoid additional Customs resealing, with resealed units subject to full examination.
Customs preventive officers need not affix an additional Customs One Time Bottle Seal (OTBS) where the load port OTBS applied by shipping lines is intact and its serial number has been communicated. Where load port OTBS is missing or tampered, Customs will reseal in presence of the custodian or shipping agent, sticker the container for 100% examination at CFS/ICD, record OTBS numbers, and report findings for supervisory orders. Shipping lines must correctly record seal and container details in the IGM and custodians must submit daily delivery schedules to Customs.