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Allocation of staff to seaport for 24X7 operations –At MP&SEZ, Mundra Port Reg.
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Continuous port operations enabled for round the clock customs clearance and vessel boarding to streamline export handling.
Allocation of staff to enable 24x7 operations at MP&SEZ, Mundra Port permits round the clock clearance of factory stuffed export containers sealed by Central Excise and continuous boarding operations, including arrival/departure clearances and loading of export goods in docks and at anchorage. Trade associations and agents are directed to publicize the notice and report implementation difficulties to the Commissioner.
Regarding revision in the powers of adjudication of the officers of Customs.
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Adjudication limits for customs officers revised; cases allocated to appropriate officer levels under new thresholds.
Revision establishes tiered adjudication authority for Show Cause Notices under section 28 of the Customs Act: Commissioners have unlimited jurisdiction; Additional/Joint Commissioners and Deputy/Assistant Commissioners have intermediate and lower monetary competence respectively. Separate rules apply for drawback and Export Promotion Schemes-simple erroneous drawback demands remain with Deputy/Assistant Commissioners; collusive or wilful cases are escalated to Additional/Joint Commissioners; export incentive adjudications follow a similar tiered allocation. Completed personal hearings remain with the presiding adjudicator; pending matters and records must be transferred to appropriate authorities under the revised scheme.
Implementation of 24X7 operation at sea ports of Okha and Sikka reg.
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24x7 port operations enable round-the-clock export formalities, vessel boarding and cargo loading to facilitate continuous trade movement.
Continuous port operations authorize importers, exporters and customs agents to submit bills of entry, shipping bills and other customs documents at any hour, while export activities - boarding and clearance of arriving and departing vessels and loading of export goods in docks and at anchorage - will be undertaken on a 24x7 basis; trade participants are invited to report any operational difficulties to the Commissioner.
Appointment of Common Adjudicating Authority
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Assignment of Show Cause Notice: SCN referred to Commissioner for adjudication under Customs Act delegated powers.
Using powers under a customs notification issued under section 4(1) of the Customs Act, the Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in the matter of Rajesh Kumar Gupta and others to the Commissioner of Customs (Preventive), New Custom House, New Delhi for adjudication, and circulates the order to relevant enforcement units and the receiving adjudicating office for action.
Verification of Manufacturer Exporter status under EPCG scheme reg.
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Verification of Manufacturer Exporter status requires specified documentary proof and PAN for EPCG eligibility under notified procedure.
EPCG licence holders claiming Other Manufacturer Exporter status must submit one of the following to the EPCG section: (i) Permanent Central Excise Registration Certificate certified by the jurisdictional Superintendent of Central Excise with the importer's PAN; (ii) Installation Certificate for earlier imports issued by the jurisdictional Superintendent of Central Excise with the importer's PAN; (iii) Installation Certificate issued by a Chartered Engineer with the importer's PAN, with manufacturing premises to be post-verified by the jurisdictional Superintendent of Central Excise; or (iv) EODC certificate with the importer's PAN.
Corrigendum - Manual filing and processing of bills of entry/shipping bills - stringent checks required to prevent misuse - Regarding.
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Manual processing restriction limited to exceptional genuine cases; authority vested in Commissioner and withdrawn when EDI feasible.
Manual filing and processing of bills of entry and shipping bills is permitted only as an exception when EDI is not feasible; the authority to grant such permission rests solely with the Commissioner of Customs, and any permission must be withdrawn once EDI processing becomes feasible to prevent misuse and protect revenue.
Disposal of duty free imported vehicles belonging to privileged persons - Regarding.
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Disposal of duty-free vehicles by privileged persons now governed by Foreign Privileged Persons Rules, enabling regulated sales to non-privileged buyers.
The amendment replaces the former restriction that duty free vehicles imported by foreign diplomats and privileged persons could only be sold to other privileged persons and had to be re exported, with a provision that such vehicles shall be disposed of in the manner specified in the Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957, as amended.
Manual filing of Bills of Entry and Shipping Bills in-Regarding.
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Manual filing exception for customs documents permitted only when EDI infeasible, subject to commissioner approval and mandatory EDI data entry.
Electronic filing is mandated for all Bills of Entry and Shipping Bills, but the Commissioner may allow manual filing only where EDI is not feasible. For ICES 1.5 technical problems, the Systems Manager, after EDI section recommendation, must verify the snag and endorse the request, which is then submitted via ADC/JC to the Commissioner for final permission considering licensing and DGFT implications. Upon approval, Import & Bond will register manual documents with running serial numbers, forward copies to Statistics for mandatory EDI data entry, and keep records to ensure all manual filings are entered into the EDI system.
Regarding imports of goods under Chapter 84 of ITC (HS) and the requirement of compliance to Chapter 87 Import License Notes.
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Import licensing applicability: licensing notes for chapter eighty-seven do not apply to machines classified under chapter eighty-four.
Licensing Notes No.1 and No.2 of the vehicle chapter do not apply to goods such as reach stackers and forklifts that are classifiable under the machinery chapter, since those items are machines and equipment and should be classified and regulated under the machinery chapter rather than under the vehicle chapter's import licensing notes.
Procedure for disposal/removal of packing material, nylon/metal strips, wooden plastic pallets/material from CFSs reg.
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Disposal procedure for unserviceable packing material requires dock authority permission and regulatory NOC before removal from CFSs.
Procedure mandates that CFSs apply to dock authorities to verify and obtain permission for removal of unserviceable packing materials left by importers or exporters; dock authority permission is conditional on a no objection certificate from competent regulatory authorities where required, and gate personnel will allow removal after prescribed checks and verifications.
Introduction of Biometric Smart Cards-reg.
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Biometric smart cards replacing magnetic Customs passes to secure identification and require revalidation on detail changes.
Introduction of a Biometric Smart Cards regime for Custom House Agents, their employees and self-operating importer/exporter representatives to replace magnetic-strip Customs passes; cards will embed digitally encoded individual and firm information in an electronic chip, require revalidation on detail changes, and will be issued after photography and particulars verification through a phased substitution process requiring inventory, return of existing passes, and submission of pass statements to the department.
Regarding import of liquid bulk cargo and storage of the same in Bonded Warehouse outside the port area by transporting through pipeline.
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Unloading of liquid bulk cargo into bonded warehouse via pipeline allowed with prior customs permission and compliance.
Direct discharge of imported liquid bulk cargo into bonded storage tanks outside the port via pipeline may be allowed under Section 33 provided the cargo is liquid bulk, the receiving premises are a bonded warehouse, prior permission of the proper officer is obtained before unloading, all Customs Act requirements are met, and where tanks lie outside the port Commissioner's jurisdiction concurrence of the local Commissioner is obtained with necessary safeguards; clearance for home consumption remains subject to customs requirements.
Appointment of Common Adjudicating Authority
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Assignment of Show Cause Notices: DRI-issued notices referred to Commissioner of Customs (Adjudication) for adjudication.
The Board, invoking powers under the Customs Act notification, assigns two show cause notices issued by the Directorate of Revenue Intelligence, Chennai Zonal Unit - against M/s Starwin Tex and M/s S & H Inc., Coimbatore - to the Commissioner of Customs (Adjudication), Chennai for adjudication, and directs service of the order to the DRI headquarters, the Chennai Zonal Unit, the Chief Commissioner of Central Excise, Coimbatore Zone, and the Board webmaster.
Mention of correct description in the Shipping Bill
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Accurate product description required in shipping bills to ensure correct classification, valuation and faster export clearance.
Exporters and CHAs must provide accurate, specific descriptions in invoices and Shipping Bills-replacing generic schedule wording-with GSM for each fabric type, separate quantity and value declarations for different fabrics (except combined valuation permitted for defined sets), separate declarations for embroidered and non embroidered portions, and relevant RITC/Drawback/DEPB serial numbers for incentive claims; garments require specific item and composition descriptions but not GSM. Assessing officers will verify compliance; AC/DC may accept declared descriptions when genuine difficulties exist.
Regarding manual filing and processing of bills of entry / shipping bills - stringent checks required to prevent misuse
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Manual processing restrictions require exceptional authorization and compulsory data entry, with senior-officer monitoring to prevent misuse.
Manual clearance is permitted only in exceptional cases not amenable to EDI and must be authorized by a Joint/Additional Commissioner and monitored by the Commissioner. Data for manual documents must be entered and transmitted within stipulated timeframes at all locations, with an Assistant/Deputy Commissioner nominated to oversee data entry, transmission and quality; the facility should be withdrawn once EDI is possible and noncompliance will have revenue-related consequences.
Instructions regarding Project Imports Regulations, 1986 (PIR)
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Project import finalization timeframe: complete assessments within prescribed time limit, with commissioner-approved extensions and monitoring.
Assessments under the Project Imports Regulations must be finalized within a prescribed time after submission of required documents, with the jurisdictional Commissioner able to extend the period for recorded reasons; bank guarantees must be maintained until finalization where documents are outstanding. Non-submission of reconciliation statements or prescribed documents under Regulation 7 may trigger enforcement of bonds, cash security or bank guarantees, adjudication for duty demand and penalty. Provisionally assessed Bills of Entry at ports other than the registration port must be finally assessed without delay. Plant Site Verification and Chartered Engineer certificates are required to confirm installation and use. Commissioners must maintain records, monitor pendency, and submit monthly and quarterly reports through prescribed formats to enable centralized oversight.
Compliance of DGFT Notification No.44 (RE-2000)/1997-2002 dt. 24.11.2000- Labeling of goods in bond prior to Ex-bond clearance
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Labeling in bonded warehouses permitted for impractical-to-label imports, subject to warehousing entry, 100% ex-bond inspection and warehouse regulations.
Labeling required by DGFT Notification No.44 may be conducted in bonded warehouses where port/CFS labeling is impractical; importers must ensure warehouse space, file a Warehousing Bill of Entry, and accept that the assessing group will endorse the Bill to require verification of labeling at de-bonding. The Bond Superintendent mustensure 100% physical examination at ex-bond clearance and endorse the Examination Report on the hard copy Ex-bond Bill of Entry. Labeling in bond that amounts to manufacture will be governed by the Manufacture and Other Operations in Warehouse Regulations, 1966.
Procedure for Movement of Import Cargo in Containers from the Port to a CFS
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Container destination declaration required in IGM, carriers must designate a CFS when importers/agents fail to specify.
Shipping lines must record the Container Freight Station name/code against each IGM line reflecting the importer/CHA's notified CFS; importers/CHAs should inform the carrier at least seventy two hours before vessel arrival. If no prior intimation is received, the carrier may declare one CFS in the IGM for all unlisted containers and must notify that CFS. Message based EDI container movement procedures remain primary, with a mail based accounting procedure as the fallback when message exchange is non functional.
Procedure for removal of Ship generated garbage from the vessels/port crafts berthed at JNPT and at JNPT anchorage reg.
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Customs supervision required for removal of ship-generated garbage, with boarding and gate endorsements and CISF authorization mandated.
Removal of ship-generated garbage at JNPT is subject to Customs supervision as part of the designated Customs Area. Contractors must obtain Boarding Section supervision for loading; the Boarding Officer must endorse "Loaded under my supervision." Gate Preventive Officers must verify that endorsement and record a passing endorsement before CISF allows the vehicle to exit. Only CISF- and JNPT-authorized vehicles may enter the port.
No objection Certificate (NOC) from Assistant Drug Controller (ADC) is mandatory for the import of drugs/bulk drugs etc.
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No-objection certificate requirement waived where past bill shows ADC remark, enabling expedited import clearance.
No-objection Certificate (NOC) from the Assistant Drug Controller (ADC) is mandatory for import of drugs and bulk drugs, but where an importer/CHA produces a past Bill of Entry showing a recorded remark that ADC NOC is not required for the item, the Assessing Group will not require ADC examination or NOC; likewise, in RMS-facilitated Bills of Entry the Docks officer shall not insist on ADC/NOC if such past Bill of Entry is presented, notwithstanding CCR instructions.

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Acts Income Tax