Tobacco packaging warnings now apply to molasses used in hookah, requiring specified health warnings on imported product packaging.
Imported molasses intended for use in hookah containing tobacco must bear the new specified pictorial health warnings prescribed under the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008, as updated by the 2011 notification; products containing tobacco are within the statutory tobacco control framework and imports must conform to the prescribed warning display for customs clearance.

Know Your Customer obligations require verified exporter documents before container stuffing; carriers face liability for breaches under customs law.
KYC compliance is mandated for shipping lines, agents and freight forwarders leasing containers: retain at least three specified documents including one photographic ID, address proof and IEC copy; verify IEC holder by phone or e-mail; accept payment by A/c payee cheque or RTGS; permit changes to exporter/goods/destination only after documentary verification; and note carriers and agents will be held liable with penal consequences under the Customs Act, 1962 for violations.

Wet Metric Ton basis for iron ore export duty: Fe contents must be assessed from gross weight inclusive of moisture.
Fe content for export duty shall be determined on a Wet Metric Ton (WMT) basis: calculate Fe percentage with reference to total/gross weight inclusive of impurities and moisture, and deduct impurities (inclusive of moisture) to arrive at Net Fe content; where net Fe cannot be reliably derived, assessment may be based on test results directly determining Fe content.

Time-bound customs clearance prevents unwarranted detention and demurrage; warehousing option and officer accountability required.
Time-bound customs clearance is mandatory to prevent unnecessary detention and resultant demurrage; consignments must not be routinely detained without valid grounds. Where release is not advisable, field formations must offer warehousing under the statutory warehouse regime by written intimation to importers or agents, making clear that non-availment renders importers/exporters liable for demurrage. Non-compliance and unwarranted detentions causing demurrage will lead to accountability for erring officers.

Mandatory e-payment required for qualifying customs duty payments; importers must use authorised electronic channels or seek permission.
Mandatory e-payment is required for customs duty payments above the prescribed threshold and for consignments of designated clients at the Air Cargo Complex, Bangalore; affected challans will be routed only for e-payment, with the National System Manager enabling site-level mandatory e-payment settings and system checks, and importers seeking bank-branch payment must obtain permission from the Additional Commissioner (Systems).

Extension of time for using re-credited CVD refunds in DEPB scrips set with a final cutoff and strict use limits.
Extension permits use of re-credited 4% CVD refunds in DEPB and Reward Scheme scrips until a final cutoff; no further extensions will be allowed. Re-credited CVD refund amounts must be used only for payment of Basic Customs Duty and CVD and not for payment of the 4% CVD (SAD), to avoid cascading re-credits. The procedure follows CBEC guidance and the authorised manual filing of bills for utilising re-credited DEPB/Reward Scheme scrips.

Mandatory e-payment of customs duty required for high value consignments and ACP clients; branch payment only with permission.
E-payment of customs duty is made mandatory at the Airport & Air Cargo Commissionerate, Chennai, for consignments above the prescribed threshold and for ACP clients; seventeen scheduled banks are authorised for collection. Only electronic payment will be permitted for those categories once mandatory e-payment is in effect. Branch payment remains possible solely with prior permission from the Additional Commissioner (Systems Manager), after which the Appraiser (EDI) will enable it and challans will be sent to the bank from the next day. Refer to Public Notice No.18/2011 for detailed procedure.

Transshipment bond registration and automated bond debit/re credit under the updated ICES enable electronic control of container movements.
The notice implements Bond and Gate modules in ICES to centralize transshipment and container movement processing under the Container Movement Facilitation Cell. MLOs and CFS/ICDs must register continuous container bonds or furnish bank guarantees; bond values are auto debited by reference to container ISO codes on issuance of Vessel Application and Transshipment Authorizations and re credited on proof of re export. IGMs must include prescribed fields (destination CFS code, cargo nature, movement code, transit bond number, MLO code). Gate Module entries at terminal and CFS/ICD generate gate passes and trigger automated accounting and inspection protocols.

Re-export procedure: imported goods may be re-exported directly from the bonded warehouse, streamlining inspections and transfers.
Requirement for physical transfer of imported goods from a bonded warehouse to the export shed within the same CFS for re-export is discontinued; re-export may be effected directly from the bonded warehouse within the same CFS. The Export Shed Superintendent or Appraiser shall inspect marks, numbers and description in the bonded premises and grant re-export permission there if everything is in order; other re-export procedures remain unchanged.

Classification of fused silica as glass frit or unworked glass directs customs to reclassify and finalize pending assessments accordingly.
Fused Silica is an amorphous, synthetically produced form of silica not covered by Chapter 25 because it is processed beyond basic mechanical treatment. Although chemically silicon dioxide, Chapter 28 excludes glass frit and other glass in powder, granules or flakes. Applying the General Rules and Chapter Notes, fused silica in powder/granule/flake form is classifiable as glass frit, while fused silica in unworked rod or tube form is classifiable as unworked glass articles; field formations should finalize assessments accordingly.

Quality control for pneumatic tyres: non-conforming imported tyres without BIS mark are prohibited from import, sale, or distribution.
Certain tyre types are excluded from the Quality Control Order's coverage: specified Commercial Vehicle tyres identified by low-speed symbols, Off-The-Road tyres identified by tyre tread codes, Run-Flat tyres, and Collapsible Mini tyres. Subject to those exclusions and other statutory exemptions, no person shall import, store for sale, sell or distribute imported pneumatic tyres or tubes that do not conform to prescribed standards or do not bear the BIS Standard Mark.

E-payment of Customs Duties authorised through specified banks via ICEGATE; adopt e-payment now as it will become mandatory soon.
Banks authorised to collect customs duty by electronic payment under the Indian Customs EDI system (ICES) are prescribed effective 16.01.2012; users may pay duties via ICEGATE through any of these banks for all customs locations, the facility is available without extra cost, aims to reduce transaction cost and expedite clearance, and is being moved toward mandatory use, with trade asked to switch to e-payment immediately.

Clean Energy Cess accounting guidance requires provisional booking under Customs receipt awaiting transfer pending new head of account.
Clean Energy Cess on imported coal and coke must be provisionally booked under the Customs Major Head as "Receipt Awaiting Transfer to the other Minor Head" using reduced accounting code 0037 00 34 (Customs); Pay & Accounts Officers must keep separate records for later transfer to the new head of account and notify Commissioners to issue trade/publicity notices to assessees.

Certificate authority for additional customs duty refund expanded to include cost accountants and statutory auditors.
The Board amended its Circular to authorize statutory auditors, cost accountants and chartered accountants to issue the certificate required for refund of additional customs duty, confirming correlation of VAT/ST with sales invoices and that the duty burden was not passed to buyers; specified paragraphs of the prior Circular are modified to permit preliminary sanction of refund on scrutiny of documents and such certification.

Refund claims procedure for amended assessments ensures claims accepted, reassessment prioritized and settlement monitored to meet statutory timelines.
Refund procedure directs that the Refund Section accept claims without issuing deficiency memos for re-assessment, scrutinize claims, and forward files to the assessing group when reassessment, finalization or amendment is required. The assessing group must prioritize re-assessment, rectify deficiencies, obtain documents or indemnity bonds, and report any further discrepancies back to the Refund Section. The Refund Section will monitor file movement to ensure claims are settled within the statutory period and address any trade or officer difficulties through ADC/Refund.

Extension of time for using re-credited CVD (SAD) in DEPB - final deadline imposed; no further extensions.
The Department extends the time limit for using re-credited DEPB scrips and Reward Scheme scrips for CVD (SAD) refunds until 31.03.2012, after noting earlier permission for manual filing of Bills of Entry to utilise re-credited refunds and representations from trade. No further extension will be permitted, and a Public Notice and Standing Order are to be issued for guidance.

Electronic Service Tax Refund scheme enables exporters to claim schedule-based refunds via customs EDI with bank and registration requirements.
An Electronic Service Tax Refund (STR) scheme allows exporters to claim refunds either electronically under a schedule of rates or by documentary claim. To obtain electronic STR an exporter must register a bank account and central excise/service tax code with Customs via Annexure-A and declare the option on the electronic shipping bill; ICES will calculate the refund by applying the schedule rate to the FOB value after the exporter specifies the applicable chapter/subheading matching the RITC.

Service tax refund via electronic customs system allows exporters to claim schedule-based or document-based refunds.
Electronic service tax refund is available through ICES 1.5 under a schedule of rates or on documents; exporters must register bank account and central excise or PAN based service tax code using Annexure A and elect the electronic STR option on the shipping bill by declaring the schedule chapter/subheading matching the RITC. ICES will validate tax registration details with ACES and compute the refund as the schedule percentage of FOB value. Alternatives, amendment routes, tracking via ICEGATE, and disbursement to registered bank accounts by electronic transfer are set out.

Scope of exclusion in anti-dumping duty: "meant for thermoplastic application" applies only to chopped strands, adjust assessments accordingly.
Clarification interprets the exclusion in the glass fibre definition so that the qualifier "meant for thermoplastic application" applies exclusively to "chopped strands"; other listed excluded forms remain excluded irrespective of thermoplastic application, and field formations are to assess anti-dumping duty accordingly.

BIS Standard Mark requirement: imported pneumatic tyres must conform or be exempt, with customs verifying compliance before clearance.
Pneumatic tyres and tubes must conform to prescribed quality standards and bear the BIS Standard Mark; manufacture, import, storage for sale, sale or distribution of nonconforming tyres or those lacking the BIS mark is prohibited except for specified tyres exempted for OEM imports. Customs formations are directed to verify the BIS mark before clearance to ensure compliance with the Quality Control Order.