Verification of Origin: importers must retain required origin evidence and face compulsory verification for inadequate or inaccurate documentation.
Section 28DA and CAROTAR, 2020 require importers to possess specified minimum information and exercise reasonable care regarding origin claims; customs must first seek information from the importer before seeking verification abroad, may select COOs for risk based or representative verification, and will forward verification requests through the Board's nodal point with prescribed documentation; failure to provide information or exercise reasonable care may lead to compulsory verification of future consignments until adequate controls are demonstrated.

Unit Quantity Codes standardization: only prescribed UQC codes permitted in customs declarations; non-listed codes will be rejected.
Statistical Unit Quantity Codes prescribed under the Tariff Act are mandatory for every item in imports and exports and are captured in the Single Window table. For commercial units, only the UQC codes listed in the annexure are permitted in Bills of Entry and Shipping Bills; declarations using any other UQC will not be accepted and this directive operates as a Standing Order.

e-Office adoption enables paperless electronic communication with customs; taxpayers must submit searchable PDFs and contact details.
Launch of e-Office in the Customs Commissionerate, Ludhiana establishes a paperless office to improve efficiency, transparency and data security. Taxpayers should submit electronic communications as PDFs, preferably searchable, and include mobile and email contact details to receive immediate acknowledgement and a Diary Number for future reference. Trade associations are asked to circulate the notice and report difficulties or suggestions to the Commissioner.

Virtual personal hearings required by video conferencing for tax and customs adjudications, with emailed record and document safeguards.
Personal hearings in proceedings under the Customs, Central Excise, Finance Act Chapter V and the CGST/IGST Acts are made mandatory via video conferencing for appellate and adjudicating authorities. Authorities must notify parties by official email of the hearing schedule, provide a secure link and officer-in-charge details, and require scanned authorization and photo ID. Submissions during hearings will be reduced to a written record of personal hearing sent as a PDF within one day; parties may sign and return modifications within three days. Electronically transmitted records are treated as documents under relevant statutes read with Section 4 of the Information Technology Act, 2000.

Mandatory CRCL test module use required; manual test memos prohibited and system issues must be reported promptly.
Mandatory implementation of the CRCL Test Module in ICES 1.5 requires all sample testing activity for CRCL, NCH to be generated, transmitted, processed and recorded electronically; manual test memos are prohibited. Role based procedures require APR to generate Test Memos, INS to draw and dispatch samples with Dispatch Entry, CLABADM to allocate memos, CLAB to test and enter reports, and SUP to process Bills of Entry on receipt. All officers must report system issues to EDI and the controlling officer; the notice is treated as a Standing Order.

Refund processing for double payment of customs duty advances without bank reply after set timeframe, based on other verifications.
Refunds for double payment of Customs duty require verification from PAO/e-PAO and bank scrolls, ICEGATE challan enquiry, ICES payment-integration data, and bank confirmation. If bank verification is not received within 15 days of request, the Deputy/Assistant Commissioner, CRC-I, JNCH, may process the refund claim relying on the other verification reports and available records. Implementation difficulties should be reported to the Joint/Additional Commissioner of the Centralized Refund Section, and the directions shall operate as a standing order for officers and staff.

Duty scrip use for Project Imports enables payment via ICES DEPB function, with officer-enabled debit and revised duty challan.
Project Imports bills of entry may be paid in whole or part by debiting approved duty scrips via ICES using the DEPB License Management 'Pay Proj. Imports/EPCG' option. Importers or customs brokers must file the bill of entry quoting the Project Import license number for each item, then approach the Assessing Group before duty payment with scrip details and the amount to be paid; the assessing officer will enable scrip debit and revise the duty challan to reflect scrip payment and any residual duty.

Virtual personal hearings made mandatory for customs and indirect tax proceedings with prescribed email and record procedures.
Personal hearings in proceedings under the Customs Act, Central Excise Act, Chapter V of the Finance Act, CGST and IGST Acts shall be conducted by video conferencing. Authorities must notify parties by official email with the hearing link and officer-in-charge details; appellants or their representatives must email scanned vakalatnama and photo ID. A PDF "record of personal hearing" summarising submissions will be sent within one day and may be amended and returned signed within three days; emailed records are recognised under the Information Technology Act. Additional self-attested documents may be emailed within three days after the hearing.

Virtual personal hearings mandated for tax and customs proceedings; video conferencing procedures, records and electronic filings required.
Mandating virtual personal hearings for proceedings under Customs, Central Excise, Finance Act Chapter V and CGST/IGST, authorities must schedule hearings via video conferencing, communicate secure links and officer-in-charge details by official email, and require scanned vakalatnama/ID from representatives. Oral submissions will be captured as a written record of personal hearing sent in PDF within one day; parties may modify and return the signed record within three days or be deemed to agree. Electronically submitted documents are valid under the relevant statutes read with the Information Technology Act.

Deferred payment of Customs import duty extended to authorised public undertakings with specified eligibility, ICEGATE authentication, and payment rules.
Extension of the deferred payment of Customs import duty to Authorised Public Undertakings (APUs) allows eligible Central/State public undertakings to clear imports without immediate duty payment under the Deferred Payment of Import Duty Rules, 2016. Eligibility requires government ownership/control, a valid IEC, recommendation by a Deputy Secretary-rank officer, compliance undertakings, and meeting AEO-related legal compliance criteria. Approved APUs are registered by the Principal Commissioner/Commissioner, DIC, CBIC for a two-year term (renewable) and must nominate an ICEGATE-enabled nodal person to authenticate deferred-payment intent via OTP; payment due dates follow rule 5 of the Deferred Payment Rules.

Virtual personal hearings mandated for customs proceedings, with video conferencing, emailed records, and electronic recognition of hearing records.
Mandatory adoption of virtual personal hearings is required for proceedings under the Customs Act and related indirect tax proceedings, with authorities to notify parties by official email, provide conferencing links and officer-in-charge details, and require scanned authorization and photo ID by email. Oral submissions will be transcribed into a record of personal hearing sent as a PDF within one day; parties may amend and return the signed record within three days, after which it is final, and electronically submitted records are recognised under information technology law.

Deferred payment of customs duty extended to authorised public undertakings with eligibility, ICEGATE authentication, and monitoring requirements.
Authorised Public Undertakings may avail deferred payment of customs import duty under the Deferred Payment of Import Duty Rules, 2016 as amended, subject to eligibility: government ownership/control, valid IEC, recommendation by a senior government officer, adherence to Deferred Payment Rules, and AEO style compliance checks. Applicants must seek approval from the Principal Commissioner/Commissioner, DIC, CBIC; approvals run initially for two years. A designated nodal person must obtain ICEGATE login and authenticate deferred payment intent via Bill of Entry flag and OTP. Payment timetables follow Rule 5; monitoring and revocation mechanisms are specified.

Virtual personal hearings mandated for tax and customs proceedings, with prescribed VC procedures and electronic record submission.
Personal hearings under customs, central excise, Chapter V of the Finance Act and the GST laws shall be conducted mandatorily through virtual personal hearings. Authorities must notify parties of date, time, VC link and officer in charge by official email; require scanned vakalatnama and photo ID; hold VC from official facilities using secured applications; prepare a written "record of personal hearing" emailed within one day; allow three days for signed modifications; accept self attested scanned documents within three days; and treat the record as a document under Section 4 of the Information Technology Act.

Deferred payment of Customs duty extended to authorized public undertakings, subject to eligibility, ICEGATE OTP authentication and monitoring.
Extension of the deferred payment of Customs import duty to Authorized Public Undertakings (APUs) is authorised from the Notification dated 19.08.2020 and governed by the Deferred Payment of Import Duty Rules, 2016 (as amended). Eligible APUs-Government companies, statutory corporations, departments or autonomous bodies with IEC and requisite governmental recommendation-must apply to the Principal Commissioner/Commissioner, DIC, CBIC for a two-year approval (renewable). Approved APUs must obtain ICEGATE login, authenticate deferred-payment intent via OTP, indicate flag "D" on Bills of Entry for clearance, and remit duty by the due dates prescribed in rule 5, with monitoring and potential revocation for non-compliance.

Virtual personal hearings mandated for customs, excise and GST proceedings, with prescribed video-conferencing procedure and records.
Personal hearings in proceedings under Customs, Central Excise, Chapter V of the Finance Act and the CGST/IGST Acts are mandated to be conducted via video conferencing. Authorities must notify parties by official email with joining links and officer contact details, require scanned authorization and photo ID, and conduct hearings from official facilities or approved platforms. Oral submissions will be reduced to a written "record of personal hearing" emailed within one day; parties have three days to sign or modify it. Documents filed during hearings must be self-attested and emailed within three days.

Deferred payment of customs import duty extended to authorised public undertakings, subject to eligibility, ICEGATE authentication and monitoring.
Extension of the deferred payment of Customs import duty to Authorised Public Undertakings allows eligible government-owned or controlled companies, statutory corporations, departments or autonomous bodies with valid IEC and a prescribed recommendation to apply to the Principal Commissioner/Commissioner, DIC, CBIC for approval. Approved APUs will be registered in the Customs Automated System, appoint a nodal person for ICEGATE OTP authentication, mark Bills of Entry with flag "D" to indicate deferred payment, and must pay by the due dates under the Deferred Payment of Import Duty Rules, 2016; the Commissioner may monitor compliance and revoke approval for ineligibility or non-compliance.

Manufacturing in special warehouse requires special warehouse licence, integrated application, bonds, electronic records and GST/ex-bond compliance.
Manufacturing and other operations on specified warehoused goods require a special warehouse licence and permission under the Customs Act; applicants may seek both via an integrated application. Licensees must execute the prescribed bond and furnish bank-guarantee security, maintain electronic records with audit-trail and time-stamp, submit monthly returns, and demonstrate compliant software to customs. Exports require shipping bills; domestic clearances are taxable supplies under GST with ex-bond bill of entry for import-duty payment. Physical security, CCTV, customs examination space, and chargeable customs supervision are mandatory.

Disaster Recovery drill halts electronic customs filing and payment services during planned switch over to DR site.
A Disaster Recovery Drill will switch operations from the Primary Data Centre in Delhi to the DR site in Chennai, during which document filing at Service Centres and via the Remote EDI System (RES), online customs duty payments, and GSTN integration services will be unavailable in specified maintenance windows. All ICES activities by officers and service centres must be completed before the outage; trade associations should notify members and departmental officers must treat the instruction as a Standing Order. Difficulties should be reported to the Additional Commissioner (Technical) by email.

Virtual personal hearings now mandatory for specified indirect tax proceedings, with emailed records treated as statutory documents.
Mandatory implementation of virtual personal hearings is prescribed for proceedings under the Customs Act, Central Excise Act, Chapter V of the Finance Act and extended to CGST and IGST proceedings. Authorities must notify that hearings will be via video conference, provide official email contact and meeting link, require scanned authorization and photo ID, and reduce oral submissions to a record of personal hearing sent as a PDF within one day. Parties may amend and return the record within three days; the record is deemed a statutory document under Section 4 of the Information Technology Act, 2000. Exceptions to virtual mode require written approval with reasons.

Verification of origin obligations require importers to provide origin evidence and enable country to country verification before preferential treatment.
CAROTAR and the statutory importer duty require importers to retain and provide minimum information proving compliance with Rules of Origin; where doubts about a Certificate of Origin's genuineness or the accuracy of origin claims persist after seeking information from the importer, customs may request verification from the exporting country via the Board's International Customs Division. Verification requests must be representative, complete, approved by the jurisdictional Principal Commissioner/Commissioner, include legible CoO, invoice and transport documents, and follow prescribed timelines; specimen signatures are stored on ICES to assist verification.