Mandatory e-payment requirement for top importers mandates electronic customs duty payments; exemptions possible by Commissioner's written request.
A mandatory electronic payment regime requires the top 50 importers at Jawaharlal Nehru Custom House to remit customs duty exclusively by net banking through designated banks effective 01.07.2008, with physical bank payments disallowed; the Commissioner of Customs (Import) may grant case-by-case exemptions on written request and listed bank and customs contact points are provided for assistance.

Unjust enrichment: Customs refund orders must assess factual and financial records before sanctioning or diverting refunds.
Officers determining customs duty refunds must, under section 27(2) and its first proviso, examine facts and materials, including audited balance sheets and Chartered Accountant certificates, to decide whether the claimant passed on the duty or interest. Orders-in-Original must be speaking orders specifying the financial records relied upon. Routine sanctioning of refunds and crediting amounts to the Consumer Welfare Fund without this factual and documentary review does not fulfil the statutory process.

Prohibition on import of gender testing kits: customs to refer consignments to health/drug authorities before clearance.
Customs officers must refer all imported consignments of gender testing/sex determination kits to the Port Health Officer or Drug Controller for clearance before granting customs release, following advice that such kits intended for at home fetal sex determination should not be permitted entry because their use may facilitate sex selection and contravene the Pre Conception and Pre Natal Diagnostic Techniques Act.

Customs area declaration enables examination, loading, and sealing of FCL import and export containers under Customs supervision.
Declaration under Section 8 that M/s Sun Global Logistics Ltd., Kattarambakkam Village, Sriperumbudur Taluka, Tamil Nadu, is a customs area permitting examination and clearance of imported FCL cargo moved from Chennai Port Trust to the CFS, and permitting examination, stuffing/loading of export cargo into containers under Customs supervision and sealing with Customs seals, excluding LCL cargo and passengers' unaccompanied baggage; operations must follow Public Notices 19/98, 111/2002 and 255/2002, effective from the stated commencement date.

Custodian appointment for containerised import and export cargo, ensuring custody and compliance until customs clearance or shipment.
Appointing M/s Sun Global Logistics Ltd. as the Custodian at the Kattrambakkam Container Freight Station to hold containerised imported goods landed at Chennai Sea Port and export cargo brought into its premises until goods are cleared for home consumption, warehoused, transhipped under Chapter VII, or exported; the custodian must comply with statutory duties, rules, regulations and instructions issued by customs, and the appointment takes effect from the specified commencement date.

Import manifest identification: single IGM number assigned on IGM (FFM) submission to streamline cargo clearance and matching.
ICES will allot a single IGM Number upon successful submission of the IGM (FFM) message by airlines, whether filed before or after flight arrival. The key fields making the IGM Number unique are Flight Number and Date of Origin of the flight; Aircraft Registration Number is mandatory but not a key field. An ICES terminal with access to the Flight Manifest System (FMS) will be provided at the airport to allow SDOs to update General Declaration details and Actual Time of Arrival, and revised message-exchange formats are posted online.

Import manifest filing: single IGM issued on FFM submission streamlines identification and enables airport updates for clearance.
ICES will allot a single IGM Number on successful submission of the IGM (FFM) message by airlines (whether before or after arrival), making that IGM the final unique identifier for each flight; the FFM message key fields are Flight Number and Date of Origin of Flight, while aircraft registration is mandatory but not a key field. An ICES terminal with access to Flight Manifest System (FMS) at airport terminals will permit SDOs to update General Declaration details and Actual Time of Arrival.

Customs valuation: importers must declare brand, model and specifications to prevent undervaluation on entry filings.
Importers of ink and toner cartridges and laptop computers must declare complete product identification-branded/unbranded status, model, type and specifications-accurately in the Bill of Entry Description/Brand/Model/Type/Specification fields to ensure correct customs valuation and prevent undervaluation at assessment.

Customs operational procedure at the new air cargo complex ensures dual-site services, document rules, and preserved first-check protocol.
Customs operations will function concurrently at the new and existing air cargo complexes with Service Centre, banking, and document-generation facilities available at both sites; electronic filing via ICEGATE and trade-facility systems continue unchanged. Importers/CHAs must keep a set of documents at each site; originals accompany the Customs copy of the Bill of Entry at the shed while photocopies or faxed copies may be accepted for verification. The first check procedure is retained for FOC goods with online shed approvals; Chartered Engineer certificates and other authorisations may be assessed on photocopies though originals are to be submitted to the shed. Re-imports require original Bills for verification. ATA Carnet imports require verification of guarantees and separate registers; procedures apply immediately until further orders.

Refund of additional customs duty allowed within one year on production of sales tax/VAT proof and auditor unjust enrichment certificate.
Refunds of the additional duty of customs under Notification No.102/2007-Customs must be filed centrally and supported by original evidence of Sales Tax/VAT or CST payment; an auditor's certificate correlating payments with sales invoices may accompany original tax documents. Claims must be filed within one year from payment of duty, limited to quantities evidenced by documents, with only a single claim per Bill of Entry (monthly consolidation allowed). No interest is payable; field formations should dispose claims within three months. Unjust enrichment must be addressed by an auditor's certificate and an importer's self-declaration.

Auto approval for container movement to CFSs triggers system permission upon grant of entry inwards.
IGM messages will be transmitted to custodians only after grant of entry inwards. Amendments before entry inwards do not require Assistant Commissioner approval; amendments after entry inwards require such approval. Auto approval for movement of containerised import cargo to CFSs is granted by ICES at entry inwards when prescribed IGM fields (nature of cargo, cargo movement, bond registration number, MLO code) are correctly declared; CHSA126 messages notify terminal operators. Bond registration and debits are mandatory for auto approval; bond re-credit follows verification on arrival or re-export.

IGM transmission rule: custodial IGM messages sent only after entry inwards, enabling auto-approval for container movements.
IGM messages will be sent to custodians only after grant of Entry Inwards; amendments before entry inwards need no Assistant Commissioner approval, while amendments after entry inwards require such approval. Movement requests to CFS/ECY must be included in IGM Message 1B with specified fields (CFS/ECY code, nature of cargo 'C'/'CP', cargo movement 'LC', bond registration number, and MLO code) for ICES to auto-approve container movement at entry inwards. Transit/General/Container bonds will be debited based on container ISO/type and recredited on verified exit or re-export; post-approval amendments are limited and gate-tracked.

Customs Area designation for CFS permits supervised movement and destuffing of LCL imports under specified procedural and reporting obligations.
A portion of M/s. Ennore Cargo Container Terminal Pvt. Ltd. is declared a Customs Area for handling LCL imports; containers may be moved to the CFS with Customs permission and must be destuffed under Customs supervision. Container wise tallies against import manifests are required, with endorsements by steamer agent, custodian and preventive officer. Shortages at destuffing are attributable to steamer agents; losses after CFS takeover render the CFS liable as Custodian. Cargo must be stacked and stored by manifest and container number, sensitive goods secured, unclaimed cargo disposed per statute, and weekly detailed reports submitted to Customs. The facility is optional and effective immediately.

Customs procedures for SPM discharge require Into-Bond filing and supervised quantification of crude at shore tanks before bonded clearance.
Commissioning of an SPM facility requires filing an Into-Bond Bill of Entry before berthing; customs officers will supervise discharge and quantify receipts at the Shore Tank Farm and connecting pipeline using existing bulk liquid measurement procedures. Total discharge equals STF tank receipts plus pipeline content; simultaneous pumping to refinery tanks must be quantified and aggregated. BPCL must prepare intake certificates and tank out-turn reports certified by customs officers, submit a final intake certificate for bonded receipt, and maintain separate accounts for imported and domestic crude. Transhipment requires customs approval and SEZ concurrence where applicable.

Custodian appointment under Customs Act imposes liability for pilferage and requires security, insurance, and staff provisions.
The custodian appointment imposes custody responsibilities for imported, exported and transshipment goods within the Joint Air Cargo Complex, including receipt, handling, storage, recordkeeping, cargo insurance and liability for duty on pilfered or lost goods. The custodian must provide secure facilities and equipment, bear costs of security and customs staff, furnish amenities and transport for customs personnel, obtain prior approval before subletting functions, and seek customs permission before disposing of uncleared or relinquished goods.

Electronic payment of customs duties via ICEGATE enables direct net-banking clearance and automatic movement of Bills of Entry to examination.
Importers/CHAs at CFS Mulund may pay assessed customs duties via an e-Payment facility linked to the ICEGATE Central E Payment Gateway. Registered users log into ICEGATE to view unpaid challans; unregistered users enter the importer's IE Code. Selecting PAY routes to the designated bank's internet banking page where the user logs in, confirms and completes payment, and obtains a cyber receipt. ICEGATE/CEG sends electronic payment particulars to ICES, after which the Bill of Entry proceeds to the examination queue. A same day VERIFY option is available for incomplete transactions to resume payment via the bank site.

E-Payment of Customs Duties enables net-banking payments via ICEGATE, automating electronic confirmation and goods registration.
Optional e-payment via the Customs E-Payment Gateway on ICEGATE allows importers/CHAs at CFS Mulund to select unpaid challans, redirect to the designated bank's internet banking for net-banking payment, obtain a cyber receipt, return to ICEGATE to complete the transaction, and have payment particulars sent electronically to ICES so the Bill of Entry moves automatically to the examination queue without requiring physical proof of payment.

E-payment of customs duties: top 50 importers must adopt ICES net-banking and complete bank account formalities.
E-payment through the Indian Customs EDI system (ICES) is being phased toward mandatory use for the top 50 importers; affected importers and CHAs must open accounts with the specified banks, complete the annexed account-opening and authorisation formalities, and follow the ICES e-payment procedures, with helpdesk support for operational issues and a case-by-case exception process for alternate payment instruments.

Duty Drawback rate revision requests industry data on input consumption and tax incidence to update export refund rates.
Revision of All Industry Rates under the Duty Drawback Scheme requests stakeholders to submit, in the prescribed multi-part proforma, comprehensive lists of inputs used in export manufacture together with actual export costs, sales realizations and service tax incidence; submissions should be representative, supported by Bills of Entry, Shipping Bills, invoices where possible, sent to the designated e-mail and received by the stated deadline for use in reworking drawback rates.

Customs preventive supervision required for movement and clearance of import containers to an appointed buffer yard under custodian control.
An additional buffer container yard is designated for import container storage with M/s India Gateway Terminal Pvt. Ltd. appointed as custodian. Movements between docks and the yard must be under Customs preventive supervision and escorted when required; the yard operates during specified daytime office hours. Custodian and Customs must maintain registers recording seal numbers and entry/exit times; clearance from the yard is permitted only under supervision of the Customs Preventive Officer who must ensure completion of all formalities and report any tampering or abnormalities to the relevant AC/DCs.