Jurisdictional customs authority empowered to process SEZ refund claims and adjudicate related indirect tax matters under amended SEZ regime.
Amendment GSR 772(E) vests jurisdictional Customs and Central Excise authorities with the power to handle refund, demand, adjudication, review and appeal for authorized operations in SEZs under applicable Customs, Central Excise and Finance Act provisions, and requires audits of SEZ authorized operations by Customs officers from a panel drawn by the Development Commissioner in consultation with the Chief Commissioner.

Risk Management System in exports automates selection for customs verification and facilitates clearance of compliant consignments.
The Risk Management System (RMS) will electronically process Shipping Bills in ICES to select consignments for verification of self assessment, physical examination, or direct Let Export Order for low risk filings; RMS outputs will govern ICES treatment, and a subsequent phase will direct selection for Post Clearance Audit and sanction of drawback.

Classification of leggings as tights under the customs tariff follows trade usage and prior rulings.
Leggings (knitted or crocheted) are to be classified under CTH 6115 as akin to tights, based on tribunal and earlier government rulings and prevailing trade parlance. The Board distinguished leggings from trousers by construction and use-leggings being stretchable, body hugging with one seam and not worn with braces-so, in the absence of contrary factors, classifying them with tights is the logical tariff outcome.

Rebate of State Levies for made-up exports requires item-level claim via EDI scheme codes to obtain the rebate.
Extension of the Rebate of State Levies to made-up articles under Chapter 63 is administered by CBEC with average rebate rates and Rupee-per-unit caps derived from the All Industry Rates of Drawback; rates are indivisible and exclude Advance Authorization and SEZ movements. Exporters must make an item-level claim-cum-declaration on the shipping bill-selection of the ROSL-inclusive scheme code on EDI shipping bills constitutes the claim-and rebates are calculated on FOB value using Schedule rates and caps.

Prosecution guidelines under the Customs Act clarify initiation criteria and advise importers and agents to consult the official circular.
Guidance addresses initiation of prosecution for offences punishable under the Customs Act, 1962, directing that prosecutions follow criteria and processes set out in the referenced government circular; the circular provides operational standards for customs authorities and is published for the information of importers, clearing agents and the trading public on the official customs website.

Acceptance of e-BRC as proof of realization enables use of DGFT electronic certificates for export drawback claims.
Electronic Bank Realisation Certificate (e-BRC) issued by DGFT is accepted as proof of realization of export sale proceeds for claiming export drawback for shipments with LEO dates up to 31 March 2014; importers, clearing agents and traders are directed to follow the Government circular for procedural guidance, available on the customs website.

Exemption from drawal of samples for AEO certificate holders streamlines customs drawback processing; guidance issued to importers and agents.
Exemption from drawal of samples for processing customs drawback claims applies to holders of Authorized Economic Operator (AEO) certificates; Circular No. 05/2017-Customs provides the operative instruction and is issued for guidance to importers, clearing agents and the trading public and is available on the central board website.

Round-the-clock customs clearance expanded; clarification on levy of MOT charges in CFSs attached to ports provided.
Expansion of 24x7 Customs clearance extends continuous customs operational hours at designated ports, affecting examination, clearance and coordination with Container Freight Stations. The circular clarifies the levy of MOT charges in CFSs attached to these ports and provides procedural guidance for importers, clearing agents and CFS operators, directing stakeholders to Circular No. 04/2017 for implementation and compliance.

Tariff value fixation clarifies customs valuation for specified imported commodities and directs importers to the governing notification.
Fixation of tariff values is effected by Notification No. 21/2017 Customs (N.T) dated 15.03.2017 for edible oils, brass scrap, poppy seeds, areca nut, gold and silver; the Department of Revenue issues the notification for guidance to importers, clearing agents and the trading public and directs consultation of the notification and the CBEC website for operative tariff values and administrative details.

Amendment of customs notification circulates amended text for importers and clearing agents and directs reliance on official website.
The Ministry of Finance issued Notification No. 19/2017-Customs (N.T) amending Notification No. 384/86-Cus (N.T), and circulated the amended text for guidance to importers, clearing agents and the trading public, advising consultation of the enclosed amendment and the official departmental website for the authoritative text.

Amendment of customs notification updates import procedural guidance for importers and clearing agents and trading public.
The Ministry of Finance, Department of Revenue issued Notification No. 18/2017 customs (N.T) amending Notification No. 31/97 Cus (N.T); the amendment is circulated for guidance to importers, clearing agents and the trading public and is available on the CBEC website, as notified by the Office of the Commissioner of Customs, Chennai II in Public Notice No. 48/2017.

Courier clearance amendment updates procedural requirements for importers and clearing agents, with guidance and online access.
The Government issued an amendment to the Courier Imports and Exports (Clearance) Regulations revising procedural requirements for courier consignment clearance; the notice advises importers, clearing agents and the trading public to consult the official online publication for the amendment text and implementation guidance.

Port notification amendment permits unloading and loading of specified imports and exports; consult official customs notification online.
Amendment to the port notification authorises specified unloading of imported goods and loading of export goods at Revdanda Port by way of Notification No. 15/2017 customs (N.T.), circulated for the guidance of importers, clearing agents and the trading public and made available on the central customs website.

Tariff value fixation for specified imports notified; importers and agents advised to apply the notified values for customs valuation.
The central government has notified fixation of tariff values for edible oils, brass scrap, poppy seeds, areca nut, gold and silver; the notification is circulated for guidance to importers, clearing agents and the trading public and the department website hosts the authoritative text.

Tariff value fixation for edible oils, metals and agricultural imports notified; importers and agents must follow the official guidance.
Fixation of tariff values has been notified for edible oils, brass scrap, poppy seeds, areca nut, gold and silver as the operative valuation guidance for customs assessment; the Ministry's notification is circulated for the guidance of importers, clearing agents and the trading public and is available on the central customs website.

Shipping bill copy procedure requires exporters to submit customs copy to shipping lines and retain exporter copy.
After abolition of Exchange Control Copy and Export Promotion Copy, only Customs Copy and Exporter Copy of the shipping bill are generated; Customs will not retain the Customs Copy at LEO. The Customs Copy must be submitted by the exporter to the shipping line as proof of customs clearance and will be submitted by the shipping line to Customs as part of the Export General Manifest (EGM). Exporters may retain the Exporter Copy for record, audit and future reference.

Continuity bond compliance: failure to re-export bonded containers prompts duty recovery with interest and possible penal action.
Compliance with Continuity Bonds for temporary importation of durable containers is required; recurring non-compliance includes failure to re-export containers within the stipulated period and omission to seek extensions or submit monthly statements. The Principal Commissioner directs strict adherence to bond obligations and warns that breaches will invite recovery of customs duty with interest under Section 142 read with Section 143 of the Customs Act, 1962, and possible penal proceedings under the Act.

Refrigerated container export procedures: temporary relaxation allowing parking plaza registration and seal verification prior to LEO issuance.
Customs will not insist on prior physical entry of refrigerated containers into the Parking Plaza; upon arrival exporters may seek registration and issuance of Let Export Order where RMS facilitation applies. Preventive Officers will verify seal and container numbers and condition and may process LEO if in order. If a shipping bill is not RMS facilitated and is selected for examination, refrigerated containers must be routed through a CFS for examination and completion of customs procedures. The relaxation is temporary and issued as a standing order.

Change of ownership: new documentary and bond requirements prescribed for transfer of warehoused imported goods under customs supervision.
Denaturing of ethyl alcohol in warehouse storage is permitted only under Customs supervision with permission from the AC/DC Group and in accordance with Board Circulars, Public Notices and the Denaturing of Spirit Rules, 1972. A new change of ownership procedure allows AC/DC Bond to permit transfers on seller and buyer request, conditioned on submission of an application form, a purchaser-executed triple duty bond on prescribed notarised non-judicial stamp paper, letters of willingness from importer and purchaser, CHA appointment letter if applicable, warehousing Bill of Entry with examination order, endorsed Bill of Lading, and a prescribed bond or sale agreement for transfer.

Acceptance of e-BRC as proof of export realization, subject to exporter declaration and exception for suspected misuse.
DGFT electronic Bank Realisation Certificate (e-BRC) will be accepted as proof of realization of export sale proceeds for the specified earlier export period, except where specific intelligence or information indicates misuse; acceptance is conditional on an appropriate exporter declaration on the back of the DGFT e-BRC in the prescribed format, and implementation difficulties are to be reported to the customs authority.