Appointment of Common Adjudicating Authority assigns adjudication of specified show cause notices to Commissioner of Customs (Export).
The Board assigns the listed show cause notices, issued by specified customs authorities in respect of named parties, to the Commissioner of Customs (Export), New Custom House, New Delhi, for the purpose of adjudication, consolidating adjudicatory responsibility under the statutory notification framework and notifying relevant customs offices and the departmental webmaster.

Manual filing of Bills of Entry may be allowed for specified EDI-exception cases subject to Commissioner approval.
Manual filing of Bills of Entry and Shipping Bills may be permitted for specified import and export categories (diplomatic cargo, ex-bond excess clearances, Carnet imports, custodian-filed BEs, certain vessels, EPCG concession cases pending EDI updates; and ship stores, deemed exports, non-EDI warehouses, unaccompanied baggage, PAS post parcels, re-exports). For unlisted categories, requisitions must be routed from the Appraising Group/Section to the EDI Section with recommendations and placed before the Commissioner, and permissions will follow the Board's instructions referenced in the notice.

Public/Private bonded warehouses may store gems and jewellery for re-export or clearance subject to 5% value addition.
Licensed public/private bonded warehouses may store specified imported gems and jewellery in SEZ/DTA for re-export or clearance subject to a minimum Value Addition of 5%. The scheme applies at designated airports/cargo complexes, waives certain physical control requirements, and allows GEM REP authorisations and SEZ/EOU clearances under prescribed procedures. Warehouse licence holders must maintain custody, effect physical delivery against duty-assessed ex-bond Bills of Entry, and keep Bond/Stock Account registers and Stock Cards in the proforma annexed, recording transactions with authorised signatures.

Post Export EPCG duty credit scrips allow proportionate duty remission tied to export obligation fulfillment and strict registration controls.
Post Export EPCG duty credit scrips provide a duty remission against basic customs duty paid on imported capital goods, granted proportionately by the Regional Authority based on export obligation fulfillment within a fixed export obligation period. The scheme requires imports on payment of full duties in cash, sequential registration and endorsement at the port, installation/use certification, and verification by Customs before scrip registration. Options on non-availment of Cenvat Credit affect export obligations; re-export with drawback precludes remission and indigenous sourcing on payment of duty is not permitted.

Customs EDI system mandates electronic filing and online processing of shipping bills, requiring registration and bank details.
Launch of the Customs EDI System (ICES 1.5) mandates electronic filing and automated online processing of export Shipping Bills at Visakhapatnam via ICEGATE or Service Centres, subject to pre filing requirements (valid IE Code, CHA/carrier registration, bank account/IFSC registration, prescribed code usage), submission of specified annexures, checklist verification and system generated Shipping Bill numbers; scheme specific flows (drawback, DEPB, EPCG/DES, 100% EOU) integrate online validation with DGFT and require direct credit bank details for drawback, while examinations, "Let Export" orders and ancillary functions (amendments, queries, sample testing, reprints, cess application and forex monitoring) are handled within the EDI framework under prescribed supervisory approvals.

Bank guarantee exemption: prior penalization bars exemption; affidavit and random verification required before granting exemption.
Bank guarantee exemption for Advance Authorization, DFIA and EPCG holders requires the licensee not to have been penalized in the previous three financial years for specified substantive violations (including mis-declaration, clandestine removal, fraudulent availing of credits or incentives, failure to deposit collected duties, non-registration to evade tax, or comparable foreign exchange/foreign trade bookings). Licensees may be asked to furnish an affidavit and Commissioners must randomly cross-check affidavits with field formations; other para 3.2 conditions remain unchanged.

Customs and indirect tax reforms tighten procedural controls and enforcement, raising thresholds and modernising filing and recovery powers.
Amendments overhaul Customs, Central Excise and Service Tax procedures and thresholds: introducing electronic manifest filings; shortening duty payment windows; limiting warehouse storage with possible extensions; permitting export of warehoused goods on prescribed documentation; renaming and expanding duties of customs brokers; creating provisional attachment and third-party recovery powers; raising non-bailable and enforcement thresholds and tribunal monetary jurisdiction; and revising tariff classifications, duty rates, tariff exemptions and retrospective relief under provisional collection authority.

Customs and excise duty revisions take immediate effect and expand advance ruling and non bailable offence thresholds.
Immediate tariff and procedural amendments for Customs and Central Excise take effect from midnight of 28 February/1 March 2013, with certain measures provisionally effective under the Provisional Collection of Taxes Act, 1931. Annexes summarise chapter wise rate changes, reclassifications, exemptions and technical rectifications across Customs and Central Excise schedules, and the Finance Bill, 2013 proposes legislative amendments expanding the scope and eligibility of advance ruling, raising thresholds for non bailable and cognizable offences, capping Tribunal stay of recoveries, and introducing multiple procedural reforms including electronic manifest filing, reduced interest free periods, and provisional attachment and recovery powers.

Show Cause Notice requirement: failure to issue within stipulated time leads to unconditional restoration of seized goods unless extension granted.
Issue the Show Cause Notice to the owner of seized goods within the prescribed seizure inquiry period or within any lawfully extended period; the Commissioner may extend time only if satisfied that sufficient cause exists and the total period remains within statutory limits, with the burden of proof on the Customs officer. Provisional release does not obviate the need to issue the notice, and failure to do so entitles restoration. Investigating officers must expedite investigations, submit draft notices, report pendency, and ensure compliance to protect revenue.

Brand Rate documentation: exporters must submit sanction letters or attested application and declaration or risk disposal of claims.
A large number of Brand Rate Drawback shipping bills are pending for want of Brand Rate sanction/fixation orders; lists are published on the Commissionerate website. Exporters/CHAs must submit either the Brand Rate sanction/fixation letters issued by jurisdictional Central Excise Commissionerates or, if not yet sanctioned, the application filed with Central Excise plus a self-declaration that the brand rate is not fixed, both attested by the jurisdictional DC/AC. Failure to submit the required documents by the deadline will result in the pending claims being disposed of as not pursued.

Procurement Certificate requirement will replace Block Transfer Certificates for EOU imports, standardising clearance and improving reconciliation.
Imports under the EOU scheme will be allowed only on production of Procurement Certificates and the system of Block Transfer Certificates shall be discontinued; no fresh Block Transfer Certificates will be registered, already registered bonds may be utilised in full, and Re warehousing Certificates must be submitted within the specified transition period to enable re crediting of entries.

Custom House Agent licensing: prior examination under earlier regulations suffices for eligibility without requiring additional new-subject exams.
Persons who passed the examination under the Customs House Agents Licensing Regulations, 1984 are not required to reappear under the 2004 Regulations; Board has deleted Paras 8.1 and 8.2 of the earlier circular, removing the requirement to qualify in specified new subjects, and such candidates, subject to other licensing requirements, are directly eligible for grant of a Custom House Agent license.

Single revolving bank guarantee renumbering ensures corrected circular reference and requires trade publicity and acknowledgment.
The corrigendum corrects the administrative serial number of the Circular concerning the Single Revolving Bank Guarantee for import of silver, gold or platinum by re designating the earlier misnumbered Circular to the proper register for the current year; it instructs issuance of Trade/Public Notice for wide publicity and requests acknowledgement of receipt.

Refund of Additional Duty: procedure for returning endorsed originals while retaining certified photocopies for processing and audit.
Refund of Additional Duty requires original evidence of payment-Importer's duplicate Bill of Entry and corresponding TR-6 Challan-submitted with photocopies at claim filing. On receipt, the processing officer shall stamp and sign originals and photocopies to record submission and verification; originals are returned while endorsed photocopies are retained for processing, audit and review. For postal claims, originals and photocopies must be sent and originals will be returned by post within two weeks; importers should follow up if originals are not received within four weeks.

Registration of Duty Credit Scrips: EDI entry after genuineness checks and random verification ensures documentary compliance.
Registration requires presentation of original scrips with annexures and BRCs to TA (License) for acknowledgment and forwarding to AO/Supdt; ACAO checks the Alert Register and Licence genuineness is confirmed via DGFT. On no alert and no discrepancy the AO/Supdt registers the scrip in the EDI system, endorses Job and Registration Numbers on originals and returns originals against acknowledgment. Random documentary verification and crosschecking of shipping bills, FOB values and BRCs with EGM/EDI records are conducted and any discrepancies are referred to DC/AC (Licence) for action.

Subscription access to customs import/export daily lists requires payment by demand draft and stipulates delivery and usage conditions.
Subscription facility for the Bangalore Customs Commissionerate Daily List of Imports and Daily List of Exports is extended on payment of prescribed charges payable only by Demand Draft/Pay Order to the Commissioner of Customs, Bangalore; payments are non refundable. Outstation subscribers may receive data by e mail, registered post or speed post; subscribers must state the mode of use. The Notice lists the specific import and export data fields to be supplied and notes that fields may change with updates to the ICES publication format.

Revolving bank guarantee permitted for import of precious metals where export obligations are met and proceeds realised.
Bank guarantees furnished for duty free import of gold, silver, platinum and related items may be reused for subsequent consignments where the importer has fulfilled export obligations and export proceeds for earlier consignments have been realized; the guarantee must be sufficient to cover the duty involved and remain valid for an adequate period with a self renewal provision, and field formations must ensure continued validity until proceeds are realised.

Customs pass issuance for self-clearance: eligibility and documentation required; two-year validity and renewal permitted, subject to IEC verification.
Issuance procedure for Customs passes in the "Self" category prescribes that passes are available to proprietors, partners, directors and full time regular permanent employees for regular visits to Air Customs import section; temporary or probationary employees are excluded. Applications must include entity proof with BIN/IEC indicated, attested identity and education documents, appointment and residential proof, attestation forms, past B/E or S/B copies if any, list of pass holders, a two year business volume statement, and for power of attorney holders a notarized bond and bank attested specimen signatures. Passes are valid for two years and renewable on employer request.

Custom House Agent licence eligibility requirements announced; applications invited with specified qualifications, financial viability, bonds, and procedural conditions.
Invitation for grant of Custom House Agent licence under Regulation 4 requires applications on Form A with firm/company particulars and identification of the person to carry out customs clearance. The nominated person must meet Regulation 8 qualifications (specified academic/professional credentials, experience, or examination passage or retired Group A service), demonstrate financial viability through acceptable bank or state authority evidence, and be an Indian citizen. Successful applicants must submit prescribed bonds, a security instrument in favour of the Commissioner, the licence fee, twenty year bio data, declarations regarding other CHA licences and any customs prosecutions, and may be required to attend written and oral examinations.

Risk Management System in imports enables self-assessment-based clearance with targeted examinations and post-clearance audits to expedite cargo release.
The RMS will electronically process filed Import General Manifests and Bills of Entry to permit self-assessment-based clearance without routine officer examination, generate duty calculations and challans, select certain entries for assessment and/or examination based on risk parameters or randomisation, and replace concurrent audit with Post-Clearance Audit. Accredited Clients receive predominant facilitation subject to occasional selection. The system imposes bond management changes, requires adherence to Compulsory Compliance Requirements from allied acts, strict document submission prior to Out of Charge, and emphasises data quality; mis-declaration attracts penalties.