Assignment of adjudication: a customs show cause notice is delegated to the import customs commissioner for adjudication.
The Board assigns adjudicatory responsibility for a specified Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai, under powers derived from the notification issued under sub section (1) of section 4 of the Customs Act, 1962, transferring procedural authority to adjudicate the matters raised and directing service copies to relevant offices for coordination.

Disposal of confiscated goods: prioritize military canteens and verified consumer cooperatives; larger lots via e auction for transparency.
Disposal priorities require offering confiscated goods first to Army authorities/Military Canteens/CSD where practicable; consumer goods below the specified monetary threshold are to be offered to verified consumer cooperatives and federations subject to ten year functional history, tax filings, annual genuineness certification, direct retailing to bona fide consumers, no item selection and first come first served allocation; goods above the threshold and other types are to be sold by e auction or auction cum tender with cooperatives eligible to bid and obtain prescribed rebates subject to auction rules.

Transit customs procedure requiring a prescribed Letter of Guarantee, sealing, verification, and recovery mechanism for diverted consignments.
Clearance for Bhutan transit consignments requires a prescribed five copy Letter of Guarantee signed by an authorised Bhutanese representative; the LoG is correlated with the Import General Manifest, serial numbered, assessed for classification and duty by Tax Assistant and Appraiser/Superintendent, and endorsed in stages with the original retained by the Bhutan Unit. Sealed or inspected consignments proceed to the Indo Bhutan border where customs verify copies and seals; diversion into India permits invocation of the LoG and recovery of duties through Bhutanese liaison channels. The same procedure applies to Bhutan exports transiting India.

CVD (SAD) refund extension: re-credited DEPB/Reward scrips use extended; pending refund claims must be cleared.
Extension permits use of re-credited DEPB/Reward Scheme scrips for payment of CVD (SAD) refunds and continues the manual Bill of Entry facility for utilising re-credited amounts. Commissioners must dispose pending refund applications paid through DEPB/Reward scrips within a prescribed internal deadline, report progress to the Board, and may form special teams. The Board reiterates that future refunds require initial SAD payment in cash, as DGFT will not re-credit scrips when payment is by scrips, and directs issuance of public notices and standing orders.

Customs authority power to block imports for patent infringement affirmed; enforcement via IPR Rules and notification permitted.
The core issue is whether Customs may restrict import clearance for alleged patent infringement absent a prior judicial determination. While the High Court observed that Customs should exercise caution and not restrict consignments on the sole basis of a patent or complaint, the statutory scheme under Section 11 of the Customs Act and Notification No. 51/2010-Cus(NT), read with the IPR Rules, empowers Customs to prohibit infringing imports and to act ex officio. The Board instructs field formations to treat patent infringement as actionable under the statute, use expert and registration authority assistance for determination, and defend the departmental position as necessary.

Exemption scope: imported ores qualify for customs-duty relief under the notification; concentrates excluded as manufactured products.
The exemption under Serial Number 4 of Notification No. 4/2006 CE applies only to imported ores and not to imported concentrates. Chapter Note 4 to Chapter 26 distinguishes ores and concentrates as separate products, and concentrates are treated as manufactured products for central excise purposes; consequently, concentrates do not qualify for the additional duty exemption under Section 3 of the Customs Tariff Act even if classified under the same tariff heading as ores.

Service tax refunds for exporters can be claimed electronically via ICES using a schedule of rates or by documents.
Service tax on specified services used in exports can be refunded electronically through ICES under a schedule of rates, with refunds calculated as a percentage of FOB value when exporters register bank and central excise/service tax details via Annexure-A/Annexure-AI and declare the option on the shipping bill; exporters may instead claim refunds on documentary basis by declaring chapter/subheading 9801, and refunds are disbursed to registered bank accounts or via NEFT/RTGS.

Post-clearance audit non-response triggers interception of live import entries until compliance and issuance of an NOC.
Post clearance audit auditors issue Query Memos or Consultative Letters when discrepancies are found; non response by importers leads PCA, upon Joint/Addl. Commissioner approval, to notify LRM with the importer's name and IEC so LRM may introduce a system target to intercept live Bills of Entry for that importer, with removal of the target only upon importer compliance and issuance of an NOC by the Joint/Addl. Commissioner of PCA.

Customs tariff amendments modify duty rates and exemptions across multiple chapters, expanding import concessions and conditional exemptions.
Amendments to the customs tariff adjust duty rates, exemptions and classification across many chapters, aligning item descriptions with updated codes, expanding targeted concessions for pharmaceuticals, textiles, electronics, machinery, agriculture and project imports, and imposing conditional actual user requirements or other use restrictions for specified exemptions.

Tax Rate Changes: provisional immediate effect declared; central excise and customs rates and classifications revised across multiple sectors.
Specified clauses of the Finance Bill, 2012 have been declared to take provisional effect from the midnight of 16th/17th March, 2012 so that revised customs and central excise duty rates, notifications and valuation rules operate immediately pending enactment. The Circular summarises rate increases and restructurings (standard and merit excise rates, RSP/section 4A valuation for certain goods, tobacco slab adjustments, jewellery tariff-value levy), consolidation of exemption notifications, selective reliefs, amendments to Cenvat rules and procedural changes, and corresponding Customs Tariff and legislative amendments affecting classification, cognizability, and recovery mechanisms.

Handling of Cargo regulations require CCSPs to provide storage and prohibit demurrage on detained goods, enabling provisional release.
The Board directs that under the Handling of Cargo in Customs Areas Regulations, 2009 CCSPs must provide sufficient custody and storage for detained imported and export goods after de-stuffing so empty containers can be returned, and shall not charge rent or demurrage on detained goods; containers detained or seized under the Customs Act may be considered for provisional release on furnishing bond and bank guarantee, and investigative wings must finalise investigations promptly, with Commissionerates issuing standing orders to implement these measures.

Prior registration requirement for cotton exports permits shipments subject to contract registration and customs monitoring.
Export of cotton under tariff codes 5201 and 5203 is permitted only on fulfillment of a mandatory prior registration of contract with the export authority; customs formations are directed to strictly monitor and enforce this registration condition and to issue instructions for immediate compliance verification.

Ban on export of cotton: consignments with prior Let Export Orders may be allowed to proceed outside the prohibition.
A ban on export of cotton (Tariff Heading 5201 and 5203) was imposed, but consignments for which "Let Export Orders" were issued by Customs up to 2400 hours on 4 March 2012 are excluded from the ban; field formations are instructed to allow export of those consignments.

Ban on export of cotton prohibits shipments and disallows exports under existing registrations, requiring strict customs monitoring.
A ban on export of cotton under Tariff Codes 5201 and 5203 is imposed until further orders, with no transitional arrangements and no exports permitted against existing registration certificates. Customs formations are directed to monitor compliance and to report details of consignments handed to Customs for export as of 4 March 2012.

Transshipment procedures require IGM under the designated port code, SEZ Customs permission, bonds for Indian-port moves, and mandatory reporting.
Carriers must file Import General Manifests under the ICTT port code and submit transshipment requests and relevant IGM/Shipping Bill transference copies to the Specified Officer (SEZ Customs). SEZ Customs verifies containers and seals against IGM/Shipping Bill, permits loading under supervision, requires bonds for transshipment to Indian ports, endorses Shipping Bills for exports, and after sailing reports detailed container and voyage information to the Proper Officer (DoR Customs); irregularities and delays must be immediately notified for action.

Item description requirements: complete material, dimensions and specifications to secure RMS facilitation and avoid clearance delays.
A Special Valuation Cell study found recurring deficiencies in import item descriptions at Cochin Sea Port, with many entries lacking material, generic item type, dimensions, specifications, sizes or botanical/chemical names. The Notice stresses that facilitation under the RMS regime depends on adequate item description, and that omissions may require amendments before clearance causing delays; importers and CHAs are directed to furnish complete, precise descriptions and report difficulties to the Commissioner of Customs.

Extension of warehousing period: authority may grant extensions without upfront interest payment; demand raised and waiver decided on usage.
Chief Commissioners may grant warehousing extensions beyond three months for goods in good condition; only legally due interest is subject to action. Administrative practice allows raising demands without enforcing immediate collection, and waiver of interest for goods imported for specified end uses is considered after the goods are cleared and end-use conditions are satisfied.

Customs area lease permissions require prior central approval or authorised written permission, otherwise regulatory enforcement will follow.
The Regulations require that custodians and Customs Cargo Service Providers must obtain written permission from the Commissioner of Customs before leasing, gifting, selling, subletting, transferring premises in a customs area or subcontracting regulated functions; major ports remain subject to these responsibilities despite exemption from approval/renewal procedures. Where Central Government or ministerial/cabinet approval for lease or transfer of port land already exists, the Commissioner may grant the written permission required by the Regulations; absent such approval, action may be taken against the custodian under the Regulations and the Customs Act.

Courier authorization and compliance govern registration, bonds, operational duties, and filing procedures for import export consignments.
Regulatory framework for courier operations at Cochin Airport requires Authorized Couriers to register, demonstrate financial viability, execute bonds and furnish security, and comply with operational obligations including obtaining client authorizations, advising on customs compliance, exercising due diligence, maintaining records and IT infrastructure, restricting subcontracting without permission, and filing specified Courier Shipping Bills and Courier Bills of Entry with prescribed screening, examination, detention and reconciliation procedures for documents, samples/gifts and dutiable goods.

Transition period extension for courier electronic declarations permits employees to complete required licensing examinations.
The Board has extended the transitional compliance period for the Regulation 19 examination under the Custom House Agents Licensing Regulations, 2004 until 30.06.2012, directing Commissionerates to conduct and complete required examinations so that employees of authorized couriers who pass may file electronic import/export declarations under Regulation 12 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.