Duty free precious metal supply - Nominated agencies must bond imports, maintain segregated vaults and report exporter compliance.
Nominated agencies may import precious metal duty free for warehousing in licensed bonded vaults, subject to furnishing a bond (general or revolving) and, except where exempted, a bank guarantee tied to estimated monthly duty. Agencies must keep export designated stocks segregated, maintain exporter wise day to day accounts, submit consolidated monthly statements of releases and duty at the effective rate, and obtain exporter proof of export (shipping bill EP copy and bank realisation certificate). If proof is not produced within the prescribed period, the agency must deposit duty on unexported metal within seven days and report defaults to the Commissioner.

Declaration of Customs Area enables ICD operations with custodian liabilities, transshipment bonds, and customs seal verification procedures.
Declaration of ICD Sanand as a Customs Area appoints M/s. The Thar Dry Port (HPCSL) as custodian and prescribes: transshipment and transport by road/rail to specified Gateway Ports; filing of sub-manifests, transshipment permits and bonds at Gateway Ports; Customs verification of seals and endorsement on arrival; discharge of carrier liability upon endorsed transshipment permits; custodian obligations to maintain registers, arrange de stuffing and surveys where seals are tampered, and bear liability for shortages/damages under bonded conditions.

Custodian IT infrastructure obligations: ensure secured connectivity and provisioned hardware to interface with customs datacenters via SFTP or MPLS.
Custodians of customs stations must provide and maintain required IT infrastructure-reliable Internet connectivity, computing hardware (Linux thin clients or specified PCs), servers, printers, LAN, UPS, generator backup, maintenance engineers, and office space-and ensure security measures including CBEC LAN isolation, OS hardening, antivirus updates, VPN configuration and signing a Non Disclosure Agreement. Connectivity options to CBEC datacenters include secure Internet SFTP with VPN or MPLS carrier networks; CBEC facilitates but custodians arrange connectivity. Costs for expansions or additional acquisitions are borne by custodians and coordination with Directorate General of Systems is required.

First-time merchant exporter verification required; submission of specified documents enables clearance and prevents fraudulent exports.
Verification requirement for first-time merchant exporters at Kachchh ports: exporters or their Clearing Agents must submit at least three specified documents (VAT/Sales Tax registration or exemption certificate; bank certificate confirming satisfactory account maintenance; details of other bank accounts if the remittance account is under three months old; past export details; previous year balance sheet; or last Income Tax/VAT/Sales Tax Return). Customs House Agents must assist per licensing obligations. Export clearances are granted once any three documents are filed, as a preventive measure against misuse of IECs and illicit finance.

Importer verification requires first-time importers to submit registration, bank certification, payment proof, financial statements before clearance.
First-time importers through Kachchh ports must submit VAT/Sales Tax registration, a bank certificate of account and signatures, proof of payment via the importer's account, the previous year's balance sheet, and the latest income-tax or sales tax/VAT return to the Assessing Officer; CHAs must assist and the Addl./Jt. Commissioner may grant relaxations.

Decentralisation of customs audit shifts assessment audits to local commissionerates where EDI and risk tools permit, requiring compliance reporting.
Audit of assessments arising from clearances at minor ports and foreign post offices shall be conducted within the local Commissionerate rather than being sent to major Customs Houses. This decentralisation reflects departmental restructuring and technological advances such as Electronic Data Interchange and Risk Management System; where EDI enables concurrent/post-audit at a Customs House, outstation submission of Bills of Entry is unnecessary. Commissioners must make arrangements for in house audit, Chief Commissioners must issue Standing Orders and report compliance to the Board, and the prior Board instruction is rescinded.

Export incentive eligibility revised: status holder, agri-infrastructure and EPCG conditions updated with stricter compliance and transfer rules.
FTP 2009-14 introduces new incentives-Status Holder Incentive Scrip, Agri-Infrastructure Incentive Scrip and sector-specific Zero Duty EPCG-and amends operational rules for existing schemes to align customs notifications with the Policy and Handbook. Key changes require bonds and post-clearance certification for imports after export-obligation discharge, allow alternative customs duty payment eligible for CENVAT credit, permit job work and project-site movement under conditions, shorten and extend specific timeframes for re-export and discharge evidence, and adjust EPCG obligations and eligibility. Notifications operationalize these changes and trade guidance is mandated.

Re-export credit entitlement extended to reward-scheme imports allowing re-export of defective goods with certificate-based re-credit.
Re-export credit entitlement is extended to reward-scheme scrips when imported goods are defective or unfit for use; re-export may be permitted by the Commissioner of Customs subject to re-export from the same port, re-export within six months, identity verification by the Deputy/Assistant Commissioner, and non-use of goods. On re-export, Customs will issue a Certificate generating re-credit equivalent to ninety-eight percent of the debit in the original duty credit scrip, detailing the original scrip and the goods; the exporter must then apply to the Regional Authority for action under the Handbook of Procedure.

Duty-free inputs for capital goods: manufactured in EOU must be bonded and are liable to duty on clearance.
Duty-free inputs may be used for manufacture of finished goods and for manufacture of capital goods for captive use within an EOU. Capital goods produced from duty-free inputs must be accounted for and bonded under the usual into-bond procedure; their value for bonding and any later assessment on clearance, debonding, or exit will be determined by the computed value method under Customs Valuation Rules. These goods will be liable to duty when cleared outside the unit or debonded, and the excise exemption referenced in the excise notification does not apply.

Import General Manifest amendment requires specified documentary proof and places amendment responsibility on the shipping line.
Amendments to the Import General Manifest will be allowed only upon submission of specified documentary proof to Import Noting Section, including an explanation letter, original or attested Bill of Lading, signed invoice and packing list, manifest corrector and load port message from the overseas counterpart, IEC copies for consignee changes, CHAs' letters where applicable, IGM printout indicating Bill of Entry status, and revenue-group reports or NOCs when commodity description or filed Bills of Entry are affected.

Import General Manifest amendment requirements require documentary evidence and place amendment responsibility on shipping lines.
The notice requires submission to the Import Noting Section of specified documents to verify genuineness of major IGM amendment requests: explanation letter from the shipping line/agent; original/attested Bill of Lading; signed invoice and packing list; manifest corrector and load port message; revenue-impact report for commodity changes; IEC copies for consignee name/address amendments; NOC if Bill of Entry filed; CHA authorisation letter when applicable; IGM printout showing Bill of Entry status; and where Bill of Lading number changes, master BL stamped surrendered with original consignee in HBL. Responsibility for amendments remains with the shipping line.

Export of factory stuffed containers: port entry allowed only after Last Export Operation under new procedural directive.
Export procedures permit port entry of factory stuffed containers only after completion of the Last Export Operation (LEO); the procedures in Public Notice No. 52/2009 are to take effect from 1 October 2009 and will govern port entry thereafter.

Refund of Special Additional Duty re-credit to relevant scrips via EDI reassessment under CRC oversight and post-audit.
Refund of Special Additional Duty paid through duty credit scrips will be disbursed by re-crediting the sanctioned refund amount to the relevant scrip; because EDI does not permit direct re-credit, officers must amend EDI bill of entry entries or reassess B/Es (including cancelling out-of-charge, recalling B/E, removing SAD and issuing dummy out-of-charge) so the appropriate amount is re-credited, and refund files with scrip extracts must be forwarded to IAD/CRA for post-audit.

Assignment of show cause notice to adjudication authority enables administrative adjudication of import-related allegations.
The Board, invoking the notification under the Customs Act, assigns a specified Show Cause Notice issued by an investigative wing to the Commissioner of Customs (Adjudication), Mumbai, transferring responsibility to that adjudication authority to conduct proceedings and determine statutory liability under customs law.

E-payment display change extends visibility period for unpaid customs challans, requiring use of designated bank payment channels.
The amendment increases the assessment-age threshold for which unpaid challan details are displayed on the ICEGATE e-payment web page for imports under the Indian Customs EDI (ICES). Importers and Custom House Agents are requested to use the designated banks' E-Payment facility and to follow the detailed procedure set out in the earlier referenced Public Notice for settlement of unpaid challans via the online payment portal.

E-payment display period extended for unpaid customs challans; importers and CHAs must use designated banks for payment.
The E-payment portal will display unpaid customs challans for a longer post-assessment period, requiring importers and Custom House Agents to use the E-Payment facility through the banks specified in the notice and to follow the procedural steps set out in the earlier Public Notice referenced.

FOB contract protection for exporters shipping by air in exigency, benefit capped and available only after prior declaration.
Where exporters have contracted on FOB terms but due to exigency ship by air at their expense, drawback need not be reworked by deducting freight from contracted FOB value; benefit is limited and conditional. Exporters must declare exigency to the Assistant Commissioner/Deputy Commissioner (Drawback) before filing Shipping Bills, providing shipment details and prior uses of the concession; the official will verify bona fides, permit filing and clearance, and decide preferably before Drawback processing. Disputed cases may see temporary deduction of airfreight with later speaking orders on differential amounts.

Adjudication powers of customs officers expanded; Additional and Joint Commissioners gain enhanced authority to adjudicate cases.
Powers of adjudication have been reallocated by revising monetary thresholds: Commissioners retain unlimited jurisdiction; Additional and Joint Commissioners may adjudicate specified collusion or valuation matters within the revised monetary ceiling and other cases up to that limit; Assistant/Deputy Commissioners handle lower value and extended period notices. Baggage cases remain subject to unlimited adjudication by Additional/Joint Commissioners. Show Cause Notices may be issued by the corresponding adjudicating officer. Orders must be issued by the authority where personal hearing occurred and transfers of pending files to appropriate authorities should be completed and reported.

Time-expired warehoused goods: duty rate fixed on expiry date regardless of payment or later extension.
Goods not removed from a warehouse within the permissible or extended period are deemed cleared on the date that period expired, and the duty chargeable is the rate applicable on that deemed removal date rather than the date of payment or actual clearance. Late extension applications may permit continued storage but do not change the frozen date for rate determination; pre expiry extensions are limited to two years and subject to guidelines.

Deemed removal date fixes the duty rate at expiry of warehousing period, regardless of later payment or clearance.
Goods left in a warehouse beyond the permissible or extended period become time-expired and are deemed cleared on the date the period expired; the duty chargeable is the rate applicable on that deemed removal date, not the date of payment or actual clearance. Late applications for extension after expiry may allow continued storage but do not change the frozen date for duty determination; pre-expiry extensions are subject to a maximum duration and applicable procedural guidelines.