Drawback adjudication for unrealised export proceeds requires remittance evidence and hearing participation, failing which matters may proceed ex parte.
Drawback adjudication proceedings concern alleged non-realisation of export proceeds and recovery of allegedly ineligible drawback with applicable interest and penalty. Noticees must file written replies and foreign-remittance evidence, including bank realisation certificates, and may attend personally, through an authorised representative, or by video conference. Virtual participants must provide identification and contact details in advance. Noticees who do not require a hearing may communicate this in writing. Failure to make representation by the scheduled hearing date may lead to an ex parte decision on available records and evidence.

Exchange Rate Automation standardizes CBIC exchange rate publication and integration with customs EDI, making rates effective from midnight following publication.
An automated Exchange Rate Automation Module integrates SBI-supplied bill rates, adjusted to the nearest five paise, into ICES and publishes them on ICEGATE each scheduled evening; published rates apply from midnight of the following day and are archived for retrospective reference. The Board's prior manual notification process is discontinued. A contingency protocol with designated nodal officers provides for retention of last updated rates during transmission or integration failures, automated alerts, and manual administrative updates if technical issues persist.

Late-fee waiver for delayed Bills of Entry applies where ICES unavailability during budget updates prevented timely filing.
Late fees for delayed Bills of Entry are waived where importers could not file because ICEGATE was unavailable during ICES updates for Union Budget 2024-25. The waiver covers belated Bills of Entry relating to Import General Manifests filed between 11:00 AM on 23 July 2024 and 4:00 PM on 24 July 2024. Relevant Deputy Commissioners and Assistant Commissioners must implement the waiver as a standing order.

Late fee waiver for delayed Bills of Entry applies where system unavailability prevented timely filing during Budget-related updates.
Late fee for delayed filing of Bills of Entry is waived where filing could not be completed because ICEGATE was unavailable during system updates implementing Budget 2024-25 changes. The waiver applies to belated Bills of Entry relating to Import General Manifests filed between 23 July 2024 at 11:00 AM and 24 July 2024 at 4:00 PM. Deputy Commissioners and Assistant Commissioners of the concerned groups must ensure compliance.

Waiver of late filing fee for bills of entry delayed by ICES budgetary system update restores relief for affected filers.
A waiver of the late fee under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulation is granted for Bills of Entry filed belatedly due to ICES unavailability while budgetary updates were implemented, covering BEs pertaining to containers arriving at ICD TKD Port from 22.07.2024 until completion of the ICES changes.

Waiver of late filing fee tied to container arrival at ICD TKD Port due to ICES budgetary changes.
The corrigendum amends Public Notice No. 07/2024 to substitute the trigger for the waiver of late filing fee: replace "IGM filed from 11 Hrs of 23.07.2024" with "the container arrived at ICD TKD Port from 22.07.2024", making container arrival the operative criterion for eligibility and aligning the waiver with ICES budgetary changes.

Bill of Entry amendments must be filed online with e Sanchit documents; some auto approve, others need officer approval.
Amendment requests to Bills of Entry must be filed online via the common portal with supporting documents uploaded in e Sanchit; certain additions to advance/prior BEs (supplementing Bill of Lading details) receive automatic approval by the Customs Automated System and incur no fees, while other amendments require approval by the designated proper officer under defined scenarios (pre assessment FAG approval, post assessment revenue impact FAG review, non revenue PAG approvals, post OOC PAG cancellation and recall, RMS facilitated cases). Conversion between Home Consumption and Warehousing requires prior e office approval by the Additional/Joint Commissioner of PAG. Amendments subject to investigation require the investigating agency's concurrence.

Correction of public notice on export drawback BRC uploads clarifies the applicable notice reference for claim processing.
The corrigendum amends the identifying reference for guidance on exports through New Mangalore Port under claim of drawback and the uploading of BRCs by directing that Public Notice No. 12/2024 dated 18.07.2024 shall be read as Public Notice No. 13/2024; the change is limited to the notice number and does not alter the substantive procedural requirements for drawback claims or BRC uploads.

Customs duty revisions reshape import/export taxation and exemption regimes, with provisional and enacted changes following the finance proposals.
The Finance (No.2) Bill, 2024 and related notifications propose comprehensive revisions to customs, central excise and GST law and rates, including immediate provisional tariff changes, sectoral basic customs duty adjustments, consolidation and review of conditional exemptions (extensions, continuations, lapses and removal of end-dates), amendments to procedural and origin documentation provisions, new tariff lines and countervailing rules, and multiple GST amendments affecting taxability of specified inputs, retrospective input tax credit relief, demand notice time-limits, appeal pre-deposit thresholds and refund restrictions where export duty applies.

Second-hand machinery valuation updates the empanelled engineer's business name while retaining all existing valuation requirements unchanged.
Valuation of imported second-hand machinery continues under the existing framework for empanelled Chartered Engineers, with the business name at serial number 14 changed from M/s Priyanka & Associates to M/s Priyanka Engineers & Surveyors Pvt. Ltd. The listed applicant remains Priyanka Ramchandra Jagtap. The amendment takes immediate effect, while all other applicable provisions remain unchanged.

Provisional attachment of bank accounts: reasoned officer opinion, written approval, service on bank and hearing for extensions.
Provisional attachment under Section 110(5) requires a recorded, fact-based opinion that attachment is necessary to protect revenue or prevent smuggling, written approval by the Principal Commissioner/Commissioner, and a written order addressed to both the bank and account holder stating grounds and duration (initially up to six months). Extensions require an opportunity to be heard, recorded reasons and a prior written extension order; release must be communicated if attachment is no longer needed. Communications must carry a Document Identification Number and investigations should be expedited to realize liabilities within the attachment period.

Bill of Entry filing suspension pauses electronic import processing on Budget day until system updates are completed.
Filing of Bills of Entry will be unavailable from 11:00 hours on 23 July 2024 until Notifications and Tariff Directories in ICES are updated; Section 48 approvals will be suspended after that time. Shipping Bill processing continues, but sites must manually collect any export duties or cesses imposed by the Budget on Let Export Orders given after 23 July 2024 until directory changes are online. Field formations must track prior BEs for duty changes before granting OOC; system restoration for BE filing is dependent on completion of ICES updates, typically within 48 hours if no substantial new levies are notified.

Exports through New Mangalore Port: ensure AD Banks upload BRCs to RBI EDPMS to reconcile drawback claims and avoid recovery action.
Exporters must ensure AD Banks upload Bank Realisation Certificate data in RBI's EDPMS so e BRCs transmit to ICES for reconciliation under the Drawback scheme; failure to upload or submit e BRCs within one month will prompt demand and recovery of drawback with interest under the Customs Act, 1962. The notice cites 22,539 shipping bills with pending realisation and reminds that FEMA requires foreign exchange realisation within nine months unless RBI extends the period.

Import for repair and re-export under ERSO: streamlined customs clearance via advance bills, continuity re-export bonds, and first-check exams.
The ERSO pilot permits import of defective electronic items for repair and subsequent re-export with procedural facilitation: filing advance Bills of Entry with accurate descriptions, uploading legible documents in e-Sanchit, and executing a continuity/re-export bond without bank guarantee debited automatically on ICEGATE. Faceless Assessment continues, but all repair/re-export consignments require immediate first-check examination coordinated by the designated Nodal Officer and ERSO Customs team. Examination areas, designated storage, empaneled Chartered Engineer certification, movement under Section 49 to Public Bonded Warehouse, and a named Nodal team are prescribed to expedite clearance.

Export General Manifest compliance requires correction of EGM errors and pending filings to prevent delays in post-export incentives.
EGM filing requires the person in charge of a conveyance carrying export goods to deliver the manifest to the proper officer before departure from the Customs station. Incorrect or pending EGM filing may delay post-export benefits and incentives. Exporters and Customs Brokers must review identified Shipping Bills, coordinate with the concerned airlines to rectify EGM errors or complete pending EGM filing, and may raise implementation-related difficulties with Customs export officers.

Waiver of late fees for bills of entry due to licence non transmission at Chennai ports between 26 Jun-6 Jul.
Late fees are waived for bills of entry filed against 55 EPCG and DEEC (Advance Authorisation) licences that were not transmitted from DGFT to ICEGATE/ICES, causing filing difficulties from 26 June 2024 to 6 July 2024; the transmission issue was rectified on 07 July 2024. The waiver applies to bills of entry for vessels with entry inwards at Chennai Seaport, Kattupalli Port and Ennore Port for the stated period, the Public Notice is treated as a Standing Order, and remaining difficulties should be reported to the Assistant Commissioner of Customs (Appraising Main), Chennai-II (Import).

Exchange rate error caused excess export incentives; stakeholders must reverse amounts with interest and provide proof to customs.
An incorrect USD rate was fed into ICES on 07-09-2023, causing 464 shipping bills across INTUT1 and INTUT6 to receive excess Drawback, RoDTEP and RoSCTL. Stakeholders must reverse the excess amounts with interest and submit proof and detailed calculation worksheets to the Drawback & IGST Refund Section; non-compliance will invite fines and penalties under the Customs Act 1962. Detailed lists of affected shipping bills are enclosed and a contact is provided for difficulties.

SCOMET applicability clarified: spherical aluminium powder and reactive aluminium powders require SCOMET licensing, with lab or inspection verification allowed.
DGFT clarifies that spherical or spheroidal aluminium powder under categories 3A301.c and 6A008.c is subject to SCOMET, with government or NABL accredited laboratory reports acceptable for shape and size determination. Aluminium powder that is reactive in nature under 6A008.h is subject to SCOMET regardless of size or shape; powders made under vacuum or using noble gases may be considered reactive. Customs may verify by factory inspection or accept exporter documentary proof to its satisfaction.

Transhipment permission: Bangladesh export cargo may be routed via Kempegowda Bengaluru under prescribed customs procedure.
Transhipment of Bangladesh export cargo by road from LCS Petrapole to Air Cargo Complex, Kempegowda International Airport, Bengaluru is allowed from 15.07.2024, under the procedure prescribed in Circular No. 29/2020-Customs (as amended), and will continue until further direction from the Board.

Rail-bound ICD container scanning may shift to in-port facilities without additional permission when selected for external scanning.
Rail-bound ICD containers under transshipment selected for scanning at DTCS-01 near PUB may be scanned at DTCS-02 or MXCS within the port, without further permission from the Container Scanning Division. The procedure takes immediate effect, modifies prior instructions to that extent, and operates as a standing order for concerned customs officers and staff. Unaddressed procedural disputes may be resolved by reference to applicable public notices.