Interim stay procedure requires urgent mentioning to secure out of turn hearing before seeking suspension of adverse orders.
Departmental practice requires filing SLPs with stay applications and, where urgency exists, seeking out of turn listing via an urgency application to the Registrar for ad interim stay. If the High Court imposes an implementation time limit, the Commissionerate must seek extension until the Department's SLP/stay is disposed; refusals and any contempt notices must be faxed to the Board immediately. Commissioners must not unilaterally release goods or order refunds while the Department's SLP or stay application is pending and must consult the Board before any such action.

Bond/BG jurisdiction requirement: Bonds must be taken by the Customs House of Advance Licence/DEEC Book registration to streamline imports.
The Bond/Bank Guarantee must be taken by the Customs House where the application for the Advance Licence/DEEC Book is registered; if goods are imported at another port, the Customs House issuing the Telegraphic Release Advice will take the Bond/Bank Guarantee, endorse its amount on the TRA, enter particulars in the DEEC Book Parts C and D, and the Port of Clearance must telex Part D particulars to the registering Customs House, which shall issue the TRA only after the Bond/Bank Guarantee is executed.

Gold and silver coin imports by passengers allowed, subject to notification conditions; jewellery studded with stones excluded.
Eligible passengers may import gold and silver in any form, including coins (current, non-current or commemorative), but excluding jewellery studded with stones or pearls, subject to fulfilment of the other conditions set out in Notification Nos. 171/94-Cus. or 172/94-Cus. The Reserve Bank of India advised that there is no restriction under FERA on import of foreign coins made of gold or other metals.

Unauthorized imports by airline crew expose consumer goods to confiscation under customs law and licensing requirements.
Imports of consumer goods by operating airlines crew are not covered by passenger baggage exemptions and, being on the Negative List, require an import licence or specific Exim Policy/DGFT permission; absent such authorization these imports are unauthorised and goods are liable to confiscation under Section 111(d) of the Customs Act, 1962.

Multi-modal transport operators lack automatic Customs House Agent status; they must satisfy Customs House Agents Regulations to act.
Multi-modal Transport Operators appointed under the Multi-modal Transportation of Goods Act, 1993 do not obtain automatic status as Customs House Agents or Steamer Agents under the Customs Act, 1962; permission to stuff or de-stuff containers rests with port custodians, and customs may verify security or credibility but cannot confer CHA privileges absent compliance with Customs House Agents Regulations.

Denomination of export values must be in both rupees and convertible foreign exchange for DEEC shipping bill acceptance.
Customs must accept DEEC shipping bills for exports tied to state credit repayment and debt liquidation only where export values are denominated both in Indian rupees and in freely convertible foreign exchange, and Advance Licences for such exports must follow the RBI guidelines as clarified by the DGFT.

Customs duty responsibility clarified: sponsoring agencies must bear import duties on experts' eligible personal and professional items.
The Department of Economic Affairs authorised a list of personal and professional articles for duty free import by foreign experts subject to the execution of the usual certificate of undertaking, including vehicles, audiovisual equipment, one personal computer, refrigerators, and air conditioners. The Central Board of Excise & Customs subsequently stated that such imports are not exempt from customs duty and that the customs duty on those items must be borne by the Ministry/Department/agency sponsoring the expert.

DEEC Scheme misuse: fraudulent export misdeclarations flagged, field formations urged to detect, verify and report similar abuses.
Misuse of the DEEC Scheme was evidenced by repeated fraudulent export and import declarations-including deliberate misdescription, falsified packing and markings, misuse of seals, and fabricated manufacturing links-resulting in understated customs value. Field formations are instructed to use these patterns as indicators of fraud, to increase physical examination and verification, document market-value discrepancies for revenue-loss assessment, and report similar attempts or additional information promptly to central enforcement channels.

Bonded warehouse liberalisation allows private custodians and broader private licensing subject to security and financial safeguards.
Policy now permits private operators as custodians of public bonded warehouses subject to Commissioner scrutiny of financial viability, credibility, past compliance, expertise, premises suitability and security, and acceptance of customs officer cost-recovery or MOT/supervision charges. Private bonded warehouse licences are to be decided by Commissioners without Board reference, with no restriction on types of goods; licences should be granted where applicants are financially sound, credible, free of recent customs or excise evasion, and premises are suitable and secure. Pending applications will be processed accordingly and implementation difficulties reported to the Board.

Drawback harmonisation with tariff headings mandates claims under revised sub headings and monitoring of anomalous payments.
All Industry duty drawback rates effective 16.6.1995 are harmonised with Customs Tariff chapter headings; exporters must file claims using revised sub heading numbers. Composite entries were split to align products with tariff chapters while retaining existing descriptions and prescribing common drawback rates. Commissioners must monitor payments for distortions and report errors; required certifications should be incorporated into all copies of AR 4. Staff must note the revised Drawback Rules and issue Trade Notices and standing orders to ensure correct implementation.

Export obligation compliance requires bonds with bank guarantees and monitoring, with duty recovery for periodic shortfalls.
Importers under the EPCG Scheme must execute bonds with bank guarantees and meet prescribed export obligations year wise or block wise; failure to meet periodic minima results in recovery of proportionate duty foregone or, upon continued shortfall, liability for the entire duty foregone. The Commissioner of Customs where the licence is registered is responsible for monitoring compliance, maintaining registers and records, verifying that imported assemblies constitute complete capital goods, and ensuring exporters produce licencing authority certificates evidencing discharge of obligations.

Value Based Advance Licensing enables back-to-back import LCs with strict trimmings limits and actual user conditions for garment exports.
Revisions create Scheme 'A' and Scheme 'B' under the Special Value Based Advance Licensing for ready made garments. Scheme 'A' permits Brand Rate drawback, caps trimmings and embellishments at 20% of licence CIF value, enforces actual user use of inputs in exported garments, and requires bonds with bank guarantees. Scheme 'B' ties licence entitlement to the buyer's irrevocable letter of credit, allows back to back overseas LCs up to 50% of that LC, restricts trimmings and sample yardage to 3% of the back to back LC, mandates physical import before export, and applies drawback, bond and non transfer conditions.

Nullification of export not prerequisite for import adjudication; fraudulent exports admissible as evidence in import proceedings.
Initiation of proceedings for import violations under the Duty Exemption Scheme does not require prior separate adjudication to nullify exports; evidence of fraudulent or procedurally defective exports may be adduced and relied upon by the authority adjudicating the import offence, and departments should issue instructions to field formations to proceed accordingly.

Transfer of Residence form: remove restrictive resale clause; one firearm allowed but must remain non-transferable during owner's lifetime.
Customs Transfer of Residence forms must have the clause banning sale or display of baggage until market price falls below 50% removed because the Baggage (Conditions of Exemption) Rules, 1975 were rescinded; action and intimation to the Board are required. One firearm of permissible bore may be imported under Chapter IV of the Baggage Rules, 1994, but the firearm must not be sold, transferred, loaned or otherwise parted with during the lifetime of the importer, and customs shall endorse this restriction in the arms licence and passport at clearance.

Pass Book Scheme credits basic customs duty on inputs for exports, usable against import duties after official verification.
Pass Book Scheme allows crediting of basic customs duty on inputs used in export production into a pass book held by a designated authority; exports must be on Shipping Bills declaring scheme use, applicable Standard Input Output Norms, and a waiver of drawback or advance licence benefits. Credits require verification by the Assistant Commissioner of Customs, are limited to basic duty, and are valid for specified periods. Imports against pass book credits require Bills of Entry to show duties leviable but for exemption so designated authority can debit the pass book and endorse the Bill of Entry.

Re-import duty liability: re-imported goods are generally liable to customs duty like first imports, subject to limited exemptions.
An amendment makes re-imported goods liable to customs duty as on first import, with two notifications limiting or specifying levy: drawback/rebate-claimed or bonded exports must pay duty equal to drawback or unpaid excise; goods returned after repair are dutiable on the fair cost of repairs including materials, insurance and freight; other goods not claiming benefits at export may be re-imported duty-free subject to identity and time conditions, but exemptions exclude certain export-oriented units and goods exported under export obligation schemes or from bonded warehouses.

Concessional customs duty on Ovaprim upheld despite tariff chapter omission, requiring grant of the specified concession.
Concessional customs duty for Ovaprim applies even though it is classifiable under Chapter 38 which was not mentioned in the earlier notification; the Board relies on the Supreme Court principle that benefit of a notification cannot be denied to an item specifically mentioned merely because the correct chapter heading was omitted, and pending cases should be disposed of accordingly.

Interest on delayed customs refunds begins from receipt of a complete claim; timely filing avoids departmental interest liability.
Interest is payable on delayed refunds of customs duties, calculated from the date of receipt of a complete refund application; incomplete applications must be returned within ten working days and complete applications acknowledged within the same period, with an initial interest-free processing window starting on receipt of the complete claim.

Interest on arrears of confirmed customs demands requires expedited adjudication and strict monitoring to protect revenue.
Interest is leviable on delayed payment of confirmed customs demands under newly enacted provisions, with interest running from the day after a three month period following the date of determination of duty in an order confirming duty not levied, short levied, or erroneously refunded. The circular mandates expedited adjudication, maintenance and review of registers of unconfirmed demands, prompt settlement of internal audit objections within three months, and supervisory inspection and standing orders to prevent delays between decision and communication of orders.

Interest on delayed drawback payments introduced, with procedural rules for filing, acknowledgments, and recovery obligations.
Amendments enlarge drawback entitlement to include processed goods, introduce entitlement to interest on delayed drawback payments and on unrepaid erroneous payments, authorize retrospective All Industry Rates by notification, and empower rule making. The 1995 Rules replace prior rules and prescribe claim procedures, deemed filing dates for postal exports, acknowledgment and deficiency memo timelines, testing time exclusions, extension for sufficient cause, provisional payment mechanisms with bonds, treatment of pending claims with interest entitlement, and recovery procedures where excess drawback was paid.