Courier import classification: goods assessed on tariff merits, replacing uniform baggage duty and enabling simplified clearance procedures.
Courier imports are removed from baggage classification and must be assessed under their proper customs tariff headings by merit assessment. The Courier Imports (Clearance) Regulations, 1995 apply to imports by an authorised courier on scheduled passenger flights at specified airports, establish registration and security requirements, divide consignments into documents, samples/gifts and dutiable goods, provide simplified Bills of Entry and a value threshold for duty free samples/gifts, and require compliance with EXIM Policy and normal Bill of Entry filing where necessary.

Assessment as complete articles for CKD/SKD imports requires normal duty and a valid import licence despite project approvals.
Unassembled or partially omitted CKD/SKD imports that when assembled retain the essential character of the finished article are to be assessed as complete articles for customs duty. Such CKD/SKD imports require a specific import licence under EXIM policy even if project approvals exist; inadvertent non-possession of a licence should be remedied by allowing licence procurement and, in genuine cases, provisional clearance under ITC bonds pending licence production.

Delegation of recovery powers: customs may attach and sell property when other recovery routes fail, with procedural safeguards.
Amendments empower customs officers to attach and sell movable and immovable property to recover government dues under rules notified by the Central Government, while preserving recovery through district authorities and prohibiting simultaneous district and customs action. Proper officers must follow a threshold-based sequence: attempt certificate recovery through district authorities for smaller claims, notify the district authority by registered communication if recovery fails within the specified notice period and then initiate recovery via the Commissioner of Customs/Excise with jurisdiction over the defaulter's property, residence, business or bank accounts; larger claims permit direct commissioner-led recovery. Maintain records of customs-led recoveries.

Clearance of duty free materials under the DEEC Scheme permitted from alternate ports when goods are bulk and easily identifiable.
Clearance of duty free imports and exports under the DEEC Scheme may be allowed from ports other than those specified when the goods are bulk, easily identifiable, non sensitive and not difficult to assess; such relaxation may be granted per Advance Licence/DEEC by Collectors. Administration at the permitting port or land customs station must be entrusted to the Assistant Collector of Customs, who shall supervise through officers not below the rank of Superintendent. The facility is not available where the port or station is manned only by Inspectors.

Bank guarantee requirements secure duty exemption and EPCG obligations with category-based quantum and discretionary enhancement.
Surety under the Duty Exemption and EPCG Schemes must ordinarily be a Bank Guarantee covering the difference between duties leviable on merits and duties actually paid; prescribed category-based guarantee amounts apply, with Collector discretion to demand higher guarantees for revenue risk, and EPCG bonds and guarantees must remain valid for the full export obligation period plus one year.

Telegraphic Release Advices under DEEC scheme now issued on prima facie licence validation; Port of Clearance performs full verification.
TRAs under the DEEC scheme may be issued by Customs Houses at the Port of Registration only after confirming the Advance Licence is valid and prima facie covers the imported goods; all detailed examinations, assessment under the relevant Exemption Notification and admissibility checks must be performed by the Port of Clearance at the time of physical clearance. Licences under the DEEC Book continue to be debited and logged at the Port of Registration, while the Port of Clearance will debit the TRA after clearance for duty concession.

Import of personal and household effects under T.R. facility with doubts must be referred to senior customs officials for examination.
When doubts arise about the bona fide nature of unaccompanied passenger baggage imported under the T.R. facility, the case must be referred to the Addl./Dy. Collector of Customs for examination and an appropriate decision to prevent harassment while guarding against misuse.

Monitoring of co located EOU and DTA units to prevent diversion of duty free imports and misuse of shared facilities.
Monitoring of co located EOU and debonded/partially converted DTA units is required to prevent diversion of duty free imports and transfer of production between units. Authorities must ensure physical segregation where possible, conduct regular preventive checks to detect misuse of EOU facilities by DTA units, and maintain separate, accurate records reflecting goods manufactured by each unit. Monitoring should address shared utilities and equipment to safeguard revenue.

Payment in Indian currency bars duty-free export under bond; excise and customs duties must be collected on Nepal shipments.
Exports from 100% EOU/EPZ units to Nepal paid in Indian currency cannot be exported under bond duty-free; payment into a rupee account triggers applicable excise duty liability under Rules 13 and 14, and non-excisable goods must bear customs duty as if imported. Exports may follow the Nepal invoice procedure with collection of relevant duties where payment is in Indian currency.

Customs exemption for electronic inputs clarified: licence issue date irrelevant; apply licence description and single serial number at import.
Exemption under Notification No. 203/92-Cus for inputs for manufacture of electronic goods depends on the description of goods in the licence and DEEC book and on whether, at importation, the goods are covered by a single serial number for the concession; the licence issue date is not material. Broad bonding for the electronic sector is permitted and pending consignments may be cleared accordingly.

Weight basis for customs duty: use transactional weight if sale by weight, otherwise packing weight unless actual net weight proved.
Where a commodity is sold on a weight basis, the transactional weight determines duty liability; where not sold by weight, the normal weight in the invoice or packing specification is the basis for levy; however, if the importer produces adequate proof of the actual net weight, the actual weight shall be used for assessing customs duty.

Broad-banding of inputs limited to select sectors; garments subject to special-scheme actual-user restriction.
Broad-banding by Customs applies to Electronics and Writing Instruments under the specified Customs exemption notifications; there is no Customs broad-banding for Pharmaceuticals under the DEEC Scheme. Garments have a limited broad-banding facility confined to the Special Scheme under the EXIM Policy and Customs Notification, and that facility is subject to an actual user condition requiring inputs to be used in manufacture for export.

Carnet-de-passage new format: field formations must familiarise for smooth acceptance and to avoid inconvenience to holders.
Federation of Indian Automobile Associations will continue guaranteeing the AIT/FIA Carnet-de-Passage in a new prescribed format; customs field formations are directed to familiarise themselves with the revised document, with a specimen enclosed, to ensure acceptance and avoid confusion or inconvenience to carnet holders visiting India.

Detection of explosives in imported scrap: Customs must notify police, who secure Defence or specialist disposal assistance.
Customs must inform local Police upon detection of explosives in imported heavy melting scrap; the Police shall contact Defence authorities or an alternative specialist agency for disposal and may seek Ministry of Home Affairs assistance if expertise is unavailable. Import controls require foreign suppliers to provide pre-shipment inspection certification, a supplier certificate attesting absence of arms or explosives, and the contract copy with undertakings; designated agencies for inspection are set out in the public notice. Officers must regulate scrap imports and follow prescribed disposal procedures, reporting difficulties to the Board.

Transit passenger facilitation at Bombay airport: through-traffic and interlining allowed subject to manifesting and transit lounge rules.
The Collector of Customs at Bombay Airport permits a controlled transit passenger facility allowing passengers arriving from overseas to transit to notified domestic customs airports with interlined baggage for final-destination clearance, provided they are manifested as direct transit passengers, remain in the transit lounge until boarding their connecting flight within 24 hours, and their checked baggage is tagged to show final destination; all such transit baggage remains in customs custody.

Automatic regulator classification for motor control apparatus where measurement and active power factor regulation dictate tariff placement.
The Supermizer SMX comprises converter/inverter elements together with measuring, control and operator devices that rectify AC to DC, invert to variable AC and actively control the induction motor's power factor by comparing actual and preset values. Because it incorporates measurement and regulation functions intended to stabilise an electrical quality, it is not a mere electrical static converter but falls within the concept of automatic regulators of electrical quantities and is classifiable accordingly; classification as a plain static converter is excluded under the General Interpretative Rules.

Foreign travel tax reporting requires monthly submission on new FTT forms, with financial year reporting and carrier-specific collection monitoring.
The Board has replaced three prior FTT forms with two new forms: Form I (Part A for monthly collections by carrier-including gross deposits, refunds, net and progressive collections; Part B for month end outstanding amounts, deposits against outstanding dues, period wise balances and recovery action) and Form II (monitoring utilisation of collection charges, carrier claims, payments and outstanding amounts). These forms must be submitted monthly on a financial year basis and certified by the Assistant Collector (Customs).

Inland Air Travel Tax reporting required monthly; airlines must submit prescribed collection and charge statements to customs.
Mandatory monthly submission of Form I (Part A: month-wise Inland Air Travel Tax receipts, arrears, refunds, net and progressive collections; Part B: month end outstanding liabilities and recovery actions) and Form II (collection charges claimed, payments, outstanding amounts and progressive totals), each signed by the Assistant Collector (Customs), for administrative and budgetary monitoring.

Duty concession removal for import negative items alters DTA clearance liability and triggers administrative compliance obligations.
Items on the Negative list of imports are not eligible for the 50% concessional basic customs duty and additional customs duty on DTA clearances from EPZ/100% EOU/EHTP/STP units; clearances from the effective date must be reviewed and demands for the duty differential issued and collected. Administrative steps include notifying Assistant Collectors and Superintendents, compiling unit wise lists linking manufactured goods to the Negative list, and using a nodal Collector to transmit any future changes in the Negative list to Principal Collectors and supervisory officers for dissemination.

Permissibility of STP imports: import allowed for export obligation, with later in unit training use acceptable under notification conditions.
Imports of equipment by STP units should be permitted under the relevant customs notification when the declared intention at import is to fulfil STP export obligations; subsequent use of such equipment for training within the STP unit is acceptable provided training is confined inside the unit and notification conditions are observed.