Re credited SAD refund use extended to permit DEPB and Reward scrip utilisation; pending refund claims must be disposed promptly.
Extension granted for using re credited 4% Special Additional Duty (SAD) refunds in DEPB and Reward Scheme scrips until 30 September 2013, with Chief Commissioners directed to dispose pending refund applications by an earlier administrative deadline, form special teams if necessary, report to the Board, and issue Public Notices; importers are advised to pay SAD in cash for future refund eligibility.

Section 49 storage permission for duty-paid timber allowed in private warehouses within five-kilometre zone, subject to strict conditions.
Storage of duty-paid imported timber is permitted in private warehouses within five kilometres of the Notified Customs Area under Section 49, subject to payment of MOT and compliance with conditions: application with ground plan, on-site registers and separate lot-wise stock cards, production of bill of entry copies, port gate passes for vehicles, insurance in the name of the Commissioner, fencing and security verification, legal undertaking/bond and NOCs from affected importers; PQC, examination and OOC to be completed normally within 30 days; non-compliance may lead to cancellation of permission or licences and penal action.

Deployment of CLRI officials to selected ports and ICDs to assist customs in examination and testing of leather exports.
Industry-funded technical personnel will be deployed at specified ports and ICDs to assist Customs in examination of leather export consignments; deployment costs are borne by the industry council. Customs shall, where required, draw samples in the presence of those personnel and forward samples to the research institute or approved laboratories for testing. Chief Commissioners must ensure cooperation and issue standing orders so the inspection, sampling and laboratory testing procedures are implemented at the listed locations from the stated commencement date.

Inclusion of export promotion schemes enables Kattupalli port to process DEPB, EPCG and EOU transactions under ICES procedures.
Kattupalli Minor Port (INKATI) is included within the operational scope of Export Promotion Schemes and clustered with Chennai Custom House under ICES. The notice allocates assessment groups by scheme code and prescribes mandatory procedures for licence and TRA registration, bond registration and automatic debiting, DEPB ledger maintenance and balance checks, and system-based handling of DEPB, EPCG/DES and EOU imports and exports. Licences transmitted online by DGFT are receivable in ICES; non-transmitted licences require presentation of original documents for manual registration and verification.

Octagonal steel lamp columns classified as steel structures under tariff heading 73.08, subheading 73089090 for outdoor lighting.
Octagonal steel columns for lamp posts presented unassembled with brackets, anchor bolts and assembly accessories but without lanterns or electrical fittings are more specifically described by heading 73.08 and therefore classify as steel structures under subheading 7308.90 by application of GRI 1 and 6; flange plates, inspection doors or earthing lugs do not render them parts of lamps under heading 94.05.

Exemption from cost recovery charges requires meeting facility-specific staffing and performance norms, with prospective waivers and no outstanding charges.
The Circular prescribes facility-specific staffing matrices for Sea Ports, Air Cargo Complexes, Courier Terminals, Diamond Plazas and Class-based Airports to be sanctioned on cost recovery basis, and sets dual performance benchmarks (cargo/value and document counts, or flights and passengers for airports) whose satisfaction in the preceding two financial years makes a facility eligible for consideration of exemption from payment of cost recovery charges, subject to prospective effect and absence of outstanding charges.

Corrigendum corrects product terminology and standard reference in a customs circular, amending sheet description and IS standard.
Corrigendum corrects the circular's product description by replacing the phrase "Electro Galvanized sheets and Galvanized sheets/strips," with "Electro Galvanized sheets and Galvaneeled sheets/strips" in the cited sub paragraph, and directs that every occurrence of the reference "IS:227" in the circular should read as "IS:277", thereby amending the cited Indian Standard throughout the circular.

Import of pets as baggage restricted for residence transferees after prolonged foreign stay, subject to health certificate and quarantine examination.
Import of pet animals as baggage is limited to two animals for persons transferring residence after two years abroad under the Baggage Rules, subject to production of the required health certificate from the country of origin and examination by the Quarantine Officer; general animal imports continue to follow the foreign trade policy.

Transhipment bond registration enables automated container movement approvals and system-generated bond numbers for IGM processing.
Implementation of the ICES Version 1.5 Transhipment Module requires registration of continuity bonds-Transhipment Bond (TP), Transit Bond (TR), and Container Bond (CO)-and opening a PLA account in ICES 1.5. Bond verification by the ITP cell and acceptance by AC/DC (Transhipment) yields a system-generated ten-digit bond number to be quoted in the IGM. The SMTP portion of the IGM serves as the transhipment/CFS movement request, the system auto-generates approvals and messages, and manual approval via the ICES TP module is provided where automatic processing fails due to parameter, bond, or PLA deficiencies.

Customs container freight procedures require custodial bonding, segregated storage, sealing and Customs-supervised movement of import-export cargo.
Notification sets procedures for CICFS as customs-area custodian: duty to maintain bond, segregated storage for FCL/LCL/empty/seized/hazardous cargo, detailed registers and weekly/monthly reconciliations, and Customs-supervised de-stuffing, stuffing and sealing. Movement into and out of CICFS requires valid triplicate/transshipment permits, gate pass controls, seal verification, timely transit with condonation protocols for delays, separate handling of seized/detained goods, and statutory action for uncleared consignments. Export stuffing requires Shipping Bills, stacking endorsement, customs supervision for sealing, and export gate reconciliation.

Quality control order: import, storage and sale of substandard hot-dipped galvanized steel barred; electro-galvanized excluded.
IS:277 covers all hot-dipped galvanized sheets and strips unless specifically excluded; electro-galvanized sheets and strips are excluded. The Quality Control Order prohibits import, production, storage, sale and distribution of substandard hot-dipped galvanized sheets/coils, including seconds, secondary, defective or offcut material, because such items do not meet the technical requirements of the standard. Field formations must implement these clarifications and issue guidance to trade and officers.

Classification of Low Noise Block down converters as electrical amplifiers clarifies tariff treatment for import classification.
Applying the General Rules of Interpretation and the Section provision that parts of goods included in Chapters 84 or 85 are to be classified in their respective headings, separately presented Low Noise Block (LNB) down converters - whose principal function is high/intermediate frequency amplification and frequency conversion to VHF/UHF ranges - are properly classifiable as electrical appliances having an individual function, namely high or intermediate frequency amplifiers, and should be treated under the tariff subheading for such amplifiers.

Reconciliation of export proceeds must not require in-person BRC submissions; commissioners to prevent avoidable procedural grievances.
The Board disapproves field practices that insist on in-person submission of BRCs/negative statements, repeated document requisitions, and mandatory personal hearings for exporters during duty drawback reconciliation, and directs Commissioners to prevent such grievances by issuing Standing Orders and supervising the reconciliation process to avoid unnecessary in-person appearances and duplicative demands.

Priority clearance for perishable agricultural exports requires limited exam with same-day clearance and round-the-clock customs facilities.
Perishable agricultural goods exports must be given priority: avoid routine examination, inspect only on specific intelligence with prior Assistant/Deputy Commissioner permission, ensure same-day clearance and permit provisional release where allowed, and provide round-the-clock customs clearance at air cargo complexes.

Cosmetics import registration required: imports allowed only for products registered with DCG(I) and applications must be filed.
Imports of cosmetic products are permitted only where the product is registered with the Drugs Controller General (India); importation without such registration is an offence under the Drugs and Cosmetics Act. Importers must submit registration applications to the Drugs Controller General (India) and follow published guidance on the Central Drugs Standard Control Organisation and Ministry of Health and Family Welfare websites.

Brand Rate Drawback requirement: exporters must submit sanction or attested application copies or claims may be treated as not pursued.
Exporters and customs brokers must submit either the Brand Rate sanction/fixation order from the jurisdictional Central Excise Commissionerate or, if not yet fixed, a copy of the application filed with a self-declaration that the Brand Rate remains unfixed; both documents must be attested by the jurisdictional DC/AC of Central Excise. Failure to submit by the deadline will result in pending Brand Rate drawback shipping bills being disposed of as not pursued.

Refund procedure for double e payment of customs duty requires bank verification and E PAO reconciliation before sanctioning refunds.
Double or multiple electronic payments of customs duty become Government deposits once transferred by banks to the Reserve Bank for credit to the Consolidated Fund; banks can re credit customers only prior to such transfer. Refunds of amounts already credited must be made under the Customs Act by sanction order. The importer or agent must file a refund claim with the Deputy/Asst. Commissioner, CRARS (Import), Mumbai, submit a bank Verification Report, and the officer will verify records with E PAO before sanctioning the refund.

Bank guarantee exemption requires affidavit confirming no penalization for specified customs offences, subject to random verification.
Exemption from furnishing a Bank Guarantee under AA/DFIA/EPCG requires that the license holder should not have been penalized during the previous three financial years for specified customs, central excise, service tax offences-including duty evasion, mis-declaration, clandestine removal, wrongful availment of credits or rebates, non-deposit of collected duties, and non-registration with intent to evade-or under FEMA or the Foreign Trade Act; applicants must submit an affidavit declaring compliance, subject to random verification by Customs.

Electronic export filing via centralized ICES platform mandates registration, certified bank details and system based processing and refunds.
ICES 1.5 is implemented at Raxaul LCS as the centralized platform for electronic filing and processing of multiple categories of shipping bills. Exporters, CHAs and banks must register requisite identifiers (IE Code, CHA registration, AD/IFSC and bank account details, DGFT licence codes, currency/units/country/port codes) and submit certified documents where required. Service centre and RES filing procedures, checklist validation, automated shipping bill numbering, system routing for assessment and queries, sample/testing rules, container and self seal protocols, duty/cess challan generation, computerized drawback and service tax refund processing, and grievance/helpdesk mechanisms are prescribed.

Assignment of adjudicating authority reallocates a customs show-cause notice for statutory adjudication under customs notification.
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in respect of M/s Adani Enterprises Ltd. and others to the Commissioner of Customs, Custom House, Ahmedabad for the purpose of adjudication, invoking the power under the Customs notification issued under the Customs Act and transmitting the matter for statutory adjudication.