Freight computation for time chartered daughter vessels: adopt World Scale and AFRA norms for assessable value inclusion.
Freight payable for time chartered daughter vessels is to be treated as an extension of freight and calculated on a normative basis using World Scale rates adjusted by AFRA; where World Scale/AFRA are available these rates plus wharfage and transshipment charges must be used to compute the transportation cost element added to assessable value, and where unavailable Commissioners should obtain WSO benchmarks or direct shipping companies to fix WSO rates, with importers required to submit supporting data to the assessing officer.

Administrative control over EOUs limited to specified local districts; other units fall under jurisdictional Central Excise authority.
The Board limits administrative control by the Commissioner of Customs, Bangalore to EOUs/EHTP/STP units located in the districts actually served by the Bangalore Customs Division; units in other parts of the Commissionerate's territorial jurisdiction will be administered by the jurisdictional Commissioner of Central Excise. Board Circular No. 31/2003-Cus is amended to this extent, and authorities are directed to issue public notice, report implementation difficulties, and acknowledge receipt.

Denaturing of Ethyl Alcohol: BIS standard denaturants required; additional agents allowed with chief chemist approval and industry justification.
Imported ethyl alcohol for industrial use must be denatured and tested before clearance; the Board requires adherence to BIS standards IS 4117-1973 as the baseline list of denaturants, while permitting Commissioners to allow additional denaturants, bitterants or colouring agents to prevent renaturation, subject to Chief Chemist concurrence and demonstration of industry specific need. Assessments may be finalised on merits with verification from State Excise if required, and the Denaturing of Spirit Rules, 1972 apply.

Pre-shipment inspection certificate acceptance continues pending judicial decision, with consignments subject to full physical examination.
Acceptance of Pre-Shipment Inspection Certificates issued by M/s. NQAQSR-North America for import of metallic waste and scrap is ordered pending judicial determination; field formations must accept such certificates while the Government defends the agency's writ petition, but consignments with those certificates are to be cleared only after full physical examination.

Customs area declaration enables supervised examination, stuffing and sealing of import FCL and export containers at the designated CFS.
The premises of M/s. Ennore Cargo Container Terminal Private Limited are declared a Customs Area to permit examination and clearance of import FCL containers (excluding LCL and passengers' unaccompanied baggage), and to permit examination, stuffing/loading of export cargo into containers under Customs supervision and sealing with Customs Seals; site description, boundaries and applicable procedural rules are specified and operations must follow the referenced public notices.

Tamper-proof one time bottle sealing mandated to secure containerized exports and reduce routine resealing and examinations.
Adoption of tamper proof one time bottle sealing is mandated as the primary sealing method for containerized export cargo, bonded closed trucks and LCL containers sealed in officers' presence to prevent tampering and avoid resealing and routine port examination except on specific intelligence. Department-provided seals' cost may be recovered from exporters but exporters must not be compelled to buy exclusively from the department; cargo not capable of bottle sealing remains subject to normal examination norms at the gateway port.