Drawback sampling: risk-based selection; senior customs officers decide on samples and cases to be closed promptly.
Prior circulars prescribing monetary sampling limits are rescinded and export consignments for drawback will be subject to selection under the Risk Management System. An officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits of each case; samples should be drawn only when necessary or on specific intelligence or suspicion of misuse. Senior-level monitoring must ensure sampling is limited and that cases are closed promptly after test reports, ordinarily within thirty days from let export.

Minimum Export Price imposed for onion exports; shipments allowed only on Letter of Credit until end of December.
Export of onions under the specified ITC (HS) Schedule entries is permitted only on Letter of Credit (LC) and subject to a Minimum Export Price (MEP) until 31.12.2017; the amendment to the earlier export notification imposes this pre export condition for all covered onion varieties and is to be treated as standing order for customs officers, with contact details provided for implementation difficulties.

SAD refund available where imports paid SAD before 1 July 2017 but goods sold after under GST; specified annexures and tax proof required.
Importers who paid 4% SAD on imports before 1 July 2017 but sold those goods on or after 1 July 2017 under GST are eligible to claim SAD refund under the amendment to Notification No. 42/2017 Cus, subject to statutory conditions. Claimants must submit Annexure A (calculation), Revised Annexure B (self declaration), Revised Annexure C (sales summary), Revised Annexure S (CA certificate addressing unjust enrichment and tax correlation), and proof of IGST or CGST+SGST/UTGST payment; claims continue to be processed on merit and prior procedures govern goods sold before 01.07.2017.

IGST refund procedure requires accurate matching of GST returns and shipping bills to enable automated sanction.
Refunds of IGST on exports depend on accurate reconciliation between filed GST returns and Customs shipping bills: exporters must file GSTR-3B, complete Table 6A of GSTR-1, and ensure Shipping Bill details match GSTN entries to enable automatic sanctioning; unutilized input tax credit refunds require FORM GST RFD-01A submission with ARN and documentary evidence to the jurisdictional officer.

Maintenance charges for seized livestock must be reimbursed by the highest bidder upon delivery after auction, separate from bid.
The highest bidder at auction must reimburse custodial maintenance charges for seized livestock separately from the bid value and pay these to the custodian on taking delivery; owners obtaining release of seized animals must likewise pay incurred maintenance charges. Divisional heads will determine maintenance charge rates for livestock categories in consultation with custodians and local veterinary authorities; the practice is effective from 08.12.2017 until further orders.

Drawing of samples for drawback: senior customs officers decide necessity under risk-based selection; samples only for intelligence or doubt.
Drawing of samples for grant of drawback is to follow risk-based selection; Customs officers not below Assistant or Deputy Commissioner will decide on the necessity of sampling based on merits, with samples permitted where specific intelligence or doubt of misuse exists and senior-level monitoring to ensure sampling only when necessary and timely case finalization.

IGST on in bond transfers: in warehouse sales attract IGST while customs duty remains deferred until ex bonding.
Transfer or sale of imported goods while deposited in a Customs bonded warehouse constitutes a taxable supply and is subject to IGST as an inter State supply, with the value of the supply determined under the GST valuation provisions. Customs duty (including basic customs duty and IGST under the Customs Tariff) remains deferred while goods are in the bonded warehouse and is payable only on ex bonding at the assessable value fixed at import; both the in bond IGST liability and deferred customs duty may therefore arise on the same goods at different stages.

Self-sealing permission for electronic container sealing: exporters must register, submit documents, and follow RFID e-sealing procedures.
Procedure permits exporters to obtain Self Sealing Permission for RFID electronic sealing of containerized cargo at factory or warehouse premises, with eligibility for AEO holders and exporters previously authorised for factory/warehouse stuffing. Applicants must register with EDI through the Customs Policy Section, submit specified documents including application and authority letters, prior permission copies, IEC/PAN/GSTN, and specimen signatures. SSPs granted at Tuticorin are valid across Customs stations but require EDI validation at respective ports/ICDs; separate permissions are needed for each stuffing premises.

IGST applies to sales of imported goods while in bonded warehouses; customs duties remain deferred until ex bonding.
Transfers of ownership of imported goods while deposited in a customs bonded warehouse constitute a supply subject to IGST as inter state supply, with the supplier liable to pay IGST determined under the supply valuation rules; customs duties remain deferred and are collected on ex bonding on the assessable value fixed at import.

Sampling for drawback: risk-based selection and senior-officer approval required, with monitoring to ensure timely case closure.
Sampling for grant of drawback is limited to risk-based selections under the Risk Management System or cases with specific intelligence; an officer not below Assistant or Deputy Commissioner must decide sampling on merits. Drawn samples require testing and drawback payment depends on finalization after test reports. Senior-level monitoring is required to ensure sampling only when necessary and timely case closure, with an operational expectation of closure within thirty days from date of let export.

Customs area designation expanded to include additional ICD land, permitting handling of import and export cargo operations.
Declaration expands the Inland Container Depot by 8619 sq. m. as a Customs Area to include 2414 sq. m. of closed constructed area adjacent to the existing closed bonded warehouse and 6205 sq. m. of adjoining open area, described by bounding plots and roads; the cumulative Customs Area becomes 34008.09 sq. m. The Commissioner of Customs, exercising statutory powers under the Customs Act, notifies the addition as effective from the stated date to bring the newly described premises within customs control for import and export cargo handling.

Drawback sampling procedures: senior customs officers to decide necessity of samples and monitor timely closure.
Rescission of prior monetary-limit circulars is announced and drawback sampling will follow Risk Management System selection; where consignments are selected for assessment or examination, a Customs officer not below the rank of Assistant or Deputy Commissioner will decide on sampling based on merits, with samples limited to necessary cases including specific intelligence or suspected misuse, and senior-level monitoring required to ensure timely finalisation of drawback claims after test reports.

Forwarding of samples for testing permits direct submission to specified outside laboratories subject to laboratory sampling protocols and fee liability.
Field formations may directly forward samples of listed items to specified external or empanelled accredited laboratories when Revenue Laboratories lack capacity, provided they follow the sampling technique required by the receiving laboratory and confirm sampling needs beforehand; hazardous or live consignments require prompt forwarding, and food import sampling procedures already prescribed continue to apply.

Drawing of samples for drawback now guided by risk criteria; senior officers decide sampling and ensure timely case closure.
Drawing of samples for the purpose of grant of drawback will follow risk-based selection under the Risk Management System and no longer rely on fixed monetary limits. Where consignments are selected for assessment or examination, an officer not below Assistant or Deputy Commissioner will determine the need for sampling on the merits. Senior monitoring is required to ensure samples are taken only when necessary and cases are closed promptly; samples may be taken on specific intelligence or suspicion of misuse or fraud.

Customs Area amendment expands Moreh ICP perimeter to include an enclosed passenger and cargo terminal area.
Amendment under Section 8(b) of the Customs Act adds a delineated enclosed portion of the Integrated Check Post Moreh, comprising passenger and cargo terminal facilities, to the Customs Area limits for the Moreh Land Customs Station and sets its boundaries relative to Moreh town, the national highway to Myanmar, and Phase II development areas of the ICP.

Customs Area designation expanded to include an enclosed ICP Moreh parcel with passenger and cargo terminals under amended facility records.
The Customs Area designation for Moreh Land Customs Station is amended to add a walled parcel within ICP Moreh comprising passenger and cargo terminals; the parcel is delineated by boundaries: north by Moreh Town, south by the highway to Myanmar via Friendship Bridge, east by ICP Phase II development facing the international boundary, and west by Phase II development (Bandhana Deori), and the Commissionerate Facility entry is updated to reflect this addition.

Electronic sealing for containers: exporters authorized for self sealing and factory stuffing under notified procedural circulars.
Implementation of Electronic Sealing permits exporters with AEO, self sealing authorisation, or factory stuffing permission to perform factory stuffing and apply electronic seals to export containers at their premises in accordance with the Board's circulars; a specified list of exporters is identified as entitled to exercise these procedures, and other provisions of the earlier Public Notice continue to apply.

Sampling for drawback of export consignments: officers must decide need for samples and ensure timely case closure after tests.
Prior circulars prescribing monetary thresholds for sampling in drawback cases are rescinded; export consignments will be subject to selection under the Risk Management System and, when selected for assessment, an officer not below the rank of Assistant or Deputy Commissioner will determine on merits whether to draw samples. Senior-level monitoring will ensure samples are drawn only when necessary and cases are finalised promptly, with closure within thirty days from the date of let export.

Empanelment of Chartered Engineers invited for valuation of second hand machinery under CBEC guidelines; applications due by specified deadline.
Application invited for empanelment of Chartered Engineers and approved valuers to value and examine second hand machinery imported into the Kutchch Commissionerate under CBEC Circular No. 4/2008 Custom. Applicants must submit certificates from government approved or authorized institutes of Chartered Engineers or institutions of valuers as proof of qualification, and applications must reach the Commissioner of Customs, New Custom House, Kandla by the publicised deadline.

Custodian approval and mandatory complete screening of imports and export verification enable controlled custody and shipment endorsement under customs procedures.
Approval is granted to M/S Andhra Pradesh Trade Promotion Corporation Ltd as Custodian of premises at the International Air Cargo Complex, Visakhapatnam. For imports, the Inspector of Customs must verify package numbers with the IGM and may permit custodian custody until clearance, and all import consignments must undergo complete screening through the ACC scanning facility before release. For exports, goods stored on the basis of Checklist/Shipping Bill must be presented for Customs examination; after Let Export Order, shipment is allowed only after screening and physical verification of marks and numbers, movement to tarmac is permitted, and the airline representative may endorse the Shipping Bill prior to final Inspector endorsement.