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Movement of customs cleared Export containers from JNPT to Mundra/Pipavav port - reg.
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Movement of customs cleared export containers by rail permitted to alternate ports with originating port clearance and operator liability.
Temporary authorisation allows movement of customs cleared export containers by rail from the originating port/CFS at Nhava Sheva to Mundra or Pipavav after completion of customs clearance, examination, stuffing and sealing at the originating port; documentation and drawback/payment processes are to remain at the originating port, with procedural modifications including use of an authenticated Shipping Bill photocopy as a transference copy, movement under existing import Bonds, and rail operator undertakings accepting liability for shortages and repayment of drawback or duty equivalents.
Feeding of Examination report in EDI at the Import Docks- Reg.
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Examination report filing in EDI must occur same-day; shift-specific upload timing required and supervisors notified for exceptions.
Examination reports must be entered into the Electronic Data Interchange (EDI) system on the same day the physical examination is conducted; first-shift reports are to be uploaded before the second-shift round and second-shift reports after completion of that round. Where same-day entry is not possible, the matter must be reported to the supervising Deputy/Assistant Commissioner (Import Docks) for review and corrective action.
Re-print of B/Es after Out of Charge-reg.
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Reprint procedure for Bills of Entry: supervisor verifies misprints and AC/DC issues reprint command with register authentication.
Re-print procedure for Bills of Entry after Out of Charge requires the importer/CHA to approach the Superintendent/Appraiser who effected Out of Charge; that officer verifies misprint or non-print, records B/E details and importer name, and telephones the AC/DC to obtain a re-print command if necessary. A register of such requests must be maintained by the Superintendent/Appraiser and countersigned by the AC/DC on the same or next working day.
De-notification of a part of open area of β€˜E’ Shed Grain Depot, at Cotton Green – reg.
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De-notification of customs area permits construction of an exclusive port road subject to fencing relocation.
The Commissioner of Customs modifies the earlier notification to denotify an area of 3405.05 square metres on the west side of the 'E' Shed Grain Depot at Cotton Green to permit construction of an exclusive port road; the de-notification is subject to the port trust shifting the west-side fencing toward the shed so the road remains outside the Customs-notified area.
Customs Clearance at Air Cargo Complex, Bangalore-Procedure for filing and processing of export documents - Reg.
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Customs clearance checklist amendments clarify document naming, shorten submission timeframe and assign responsibilities.
Corrigendum to the Trade Facility Circular revises documentary nomenclature by deleting a parenthetical reference to Annexure C, substituting "Checklist" for specified instances of "Annexure C", and replacing one reference to "copy of the checklist" with "Annexure C". It also shortens a prescribed submission timeframe to four hours and substitutes "CHA" for "airlines" in the designated paragraph, while leaving all other provisions unchanged.
Appoints Common Adjudicating Authority
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Common adjudicating authority appointed to adjudicate a Directorate-issued show cause notice against an importer.
The Central Board of Excise & Customs, invoking powers under notifications issued under subsection (1) of section 4 of the Customs Act, assigns a Directorate-issued show cause notice in respect of a commercial entity to a Commissioner of Central Excise (Adjudication) for adjudication, effecting an administrative transfer of responsibility for adjudicating the notice.
Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010 - regarding
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Customs duty exemption eligibility clarified: suppliers and contractors excluded; expedited clearances required for Commonwealth Games imports.
The Board clarifies that suppliers, contractors and vendors appointed by the Organizing Committee are not eligible importers for exemption under Notification No.13/2010-Customs; Organizing Committee specimen signatures are to be used and Foreign Trade Policy compliance applies. Commissioners must expedite clearances (including on holidays with applicable charges), appoint nodal officers and provide contact details, and submit consolidated weekly reports to the Board to monitor Game-related imports.
Automatic Renewal of Bank Guarantee Clause-Reg.
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Automatic renewal requirement for bank guarantees: guarantees must include a self renewal clause and prescribed format to be accepted.
Bank guarantees submitted to the Customs House must incorporate a self renewal clause keeping the guarantee operative until its conditions are fulfilled and must follow the prescribed format specified by RBI. Importers, exporters and CHAs are responsible for ensuring guarantees remain in force until duly invoked or released; guarantees without the automatic renewal clause or correct format will not be accepted. Existing guarantees must be amended by addendum within one month of this notice.
Display at Airports / LCS about prohibition of import / export of Indian currency notes of denomination of above Rs.100 in India and in Nepal - regarding
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Prohibition on cross-border currency movement clarified; import/export of specified Indian notes to Nepal and Bhutan disallowed with penalties.
The corrigendum clarifies that export and import of Indian currency notes above one hundred rupees to and from Nepal and Bhutan are prohibited under the Foreign Exchange Management (Export and Import of Currency) Regulations, and that Nepalese guidelines bar exchange of certain higher-denomination Indian notes within Nepal, rendering those notes liable to seizure and subjecting carriers to fines or imprisonment.
Procedure for import of filled or intended to be filled cylinders with any compressed gas
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Import of compressed gas cylinders requires a licence, pre arrival declaration and Customs permission before landing and release.
Imports of cylinders filled or intended to be filled with compressed gas require a valid licence and pre arrival procedures: the ship's master or agent must give notice and deliver a Form A declaration to the pilot and Customs; importers must file a prior bill of entry with the licence and documents for assessment. Landing is permitted only with the Commissioner of Customs' permission after Preventive Customs verifies assessment and permissions; assessed bills showing licence and payment evidence must be produced before landing, and prompt removal after landing is required or enforcement action will follow.
Implementation of Indian Customs EDI System IS (ICES 1.5) at Cochin Customs House-regarding
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Centralized EDI migration to ICES 1.5 centralizes document numbering and mandates pre-migration submissions and bank EDI integration.
Implementation of ICES 1.5 will migrate Cochin Customs House operations to CBEC's National Data Centre with centralized document numbering and EDI message exchange; designated customs officers will provide certain printouts, banks will receive electronic challans and confirm payments electronically, and Service Centre and shipping agent submissions must be completed prior to migration to avoid re-entry. DEPB licences will be centrally debited online, CHAs must use PAN-based registration, temp scroll generation will be mandatory for DBK scrolls, and helpdesk support is provided for users.
Applicability of customs duty exemption on import of Television content -reg.
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Customs exemption for audiovisual imports extends to television content on qualifying carrier media, confirming broadcaster eligibility.
The term motion pictures in Notification No. 27/2010 is a generic descriptor covering all moving-image audiovisual content and therefore includes television content, documentaries, advertising films, news films and feature films recorded on cinematographic film, video tapes, masters, stampers, VCDs, DVDs and similar carrier media; imports of such television content on the covered media qualify for the customs duty exemption subject to the notification's valuation limitation.
Levy of Clean Energy Cess-Reg.
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Clean Energy Cess on coal, lignite and peat applies to domestic and imported supplies, with registration and monthly self-assessment payments.
A Clean Energy Cess is levied as an excise duty on coal, lignite and peat at a prescribed rate payable in cash and not via CENVAT credit; it applies to gross quantity raised and dispatched from mines, with downstream goods exempt where cess was paid at the raw stage. The levy also applies to all imported coal. Rules borrow Central Excise machinery for collection and set obligations including registration, monthly self-assessment payment, specified payment due dates, a monthly return, limited documentary requirements and a general penalty for contraventions.
Clarification about permissible free baggage allowance under Baggage Rules, 1998 for the persons returning from Hong Kong Special Administrative Region (SAR), People's Republic of China - regarding
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Free baggage allowance clarified for Hong Kong SAR arrivals: higher non-dutiable limit applies to eligible returning residents.
Because Hong Kong Special Administrative Region (SAR) is a separate Customs territory from China, passengers aged ten and above who are Indian residents or foreigners residing in India and who return after a stay abroad of more than three days from Hong Kong SAR are entitled to clearance free of duty on articles other than those in Annexure I up to Rs.25,000 under the Baggage Rules, 1998, and field officers are to be instructed to apply this uniformly.
Import of Boric Acid - clarification - regarding
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Classification of boric acid clarified: earlier circulars superseded and import must comply with Foreign Trade Policy and assessments finalised.
Boric acid is to be classified under the customs tariff for inorganic acids except when presented as technical grade pesticides for insecticidal use or as retail pesticide/preparation, which are classifiable as pesticide preparations; Board Circular No.34/2007 supersedes earlier circulars and instructions on classification and importability, and import clearance must comply with the Foreign Trade Policy.
Commencement of Computerized processing Shipping Bills under Draw Back Scheme at ICD Maliwada
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Computerized processing of Drawback shipping bills implemented; exporters must comply with ICES1.5 filing requirements and annexure conditions.
Computerized processing of Shipping Bills under the Draw Back Scheme at ICD Maliwada will be implemented in the ICES1.5 EDI system from 11.08.2010; exporters filing DBK Shipping Bills must meet the additional requirements in Public Notice No. 10/2009 (Para 3.5, Para 20, Annexures E and F) and follow the prescribed electronic filing procedures. Contact details for Superintendent of Customs, ICD Maliwada and Superintendent (Computers), Customs and Central Excise Aurangabad are provided for assistance with filing or queries.
Export General Manifest (EGM) C and L Error Correction
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EGM error correction: certified container and LEO documentation enables administrative rectification without formal application.
Procedure requires shipping lines to submit certified statements with container numbers and mate receipts for C-errors and prior shipping bills showing actual LEO dates for pre shipment L-errors; authorized AC/DCs in the EGM Co ordination Unit will verify and carry out corrections administratively without awaiting applications, subject to submission within the prescribed period and potential penal consequences for non compliance.
Simplification of procedure for claiming 4% SAD refund
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Additional duty refund procedure simplified: accredited clients get presumptive sanction, electronic filing and optional direct bank credit.
Accredited importers may receive full sanction of additional duty refunds on preliminary scrutiny of original duty payment challans, VAT/ST challans, an electronic summary of sale invoices and a statutory auditor/chartered accountant certificate confirming correlation of duty and sales and non-passing-on of duty; pre-audit is dispensed with and detailed verification deferred to post-audit. Paper invoices are not required, optional direct bank credit via RTGS/NEFT is authorised, CA certificate plus importer self-declaration substitutes for audited accounts, and claims are to be sanctioned within thirty days with monitoring for older cases.
De-notification of AGJCCC as Customs Area –reg.
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De-notification of Customs Area rescinds prior Customs Area declaration, ending custodianship and facility operations by statutory authority.
MMTC Ltd. surrendered custodianship and notified intent to close the AGJCCC facility effective 31 March 2010; the Commissioner, invoking powers under Section 8 of the Customs Act, 1962, rescinded earlier public notices that had declared the premises a Customs Area for storage and clearance of specified imported and export cargo and removed MMTC Ltd.'s appointment as custodian.
Implementation of Indian Customs EDI System 1.5 (ICES 1.5) at CH, Kandla -regarding.
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Centralized ICES 1.5 migration centralizes document numbering and mandates electronic challan confirmation, altering filing procedures.
Centralized implementation of ICES 1.5 at Custom House Kandla migrates EDI operations to a national Data Centre, nationalizes document numbering, mandates electronic exchange and confirmation of duty payment challans with the designated bank, and requires submission of all pending Service Centre and shipping agent entries before migration. Service Centres remain under existing management and charges, certain customs outputs will be issued by designated officers post migration, PAN based CHA registration is required for exports, temp scroll generation is mandatory for DBK, and DEPB licences will be debited from a centrally maintained ledger across ICES 1.5 locations.

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Acts Income Tax