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Circulars
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Issue of Export Certificate to International Passengers - Reg.
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Export certificate for personal jewellery enables temporary export and duty free re importation subject to valuation and customs verification.
Passengers carrying personal jewellery abroad may obtain an export certificate after submitting a detailed packing list, ownership proof or affidavit, and photographs; documents must be verified and endorsed in advance by an empanelled Gold Valuer at the passenger's cost. At departure the Air Customs Officer matches jewellery to the endorsed list and photographs and issues a serialised export certificate in duplicate; on arrival the passenger declares the jewellery, presents the original certificate at the red channel, and customs verifies identity, defaces the certificate and records arrival, permitting clearance if items match. Certificates are for bona fide personal jewellery only and may be denied or referred to Air Intelligence if doubts arise.
Launch of functionalities/features on Customs Brokers Licensing Management System (CBLMS).
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Customs Broker Licensing System launches continuation after death, offence management and profile modification features for online administration.
CBLMS has been upgraded with a two part electronic continuation application for legal heirs to assume a deceased proprietor's customs broker account; a comprehensive Offence Module to manage offence reports, notices, hearings, submissions, orders and online penalty payments; profile modification applications for non mandatory data, correspondence address changes and addition of Other Policy Section details and employees; and system enhancements including My Profile, digital NOC, Issue Document, public Search CB, QR code status, notifications and account lock out security. User manuals will be available in the Knowledge Centre.
Disbursal of Drawback amounts into the exporters accounts through PFMS
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Drawback disbursal to exporters via PFMS from 5 June 2024, replacing printed scrolls and consolidated cheques.
Duty drawback disbursal will be effected through the Public Finance Management System (PFMS) from 5 June 2024, replacing printed drawback scroll transmission and issuance of consolidated cheques. Authorized officers will process drawback scroll queues in CAS, which will automatically send scrolls to the Central Nodal eDDO; the central nodal eDDO will forward consolidated All India scrolls to the nodal ePAO for approval, after which amounts will be credited to exporters' bank accounts linked with PFMS.
Disbursal of Drawback amounts into the exporters' accounts through PFMS - Reg.
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PFMS-based disbursal of drawback payments streamlines crediting to exporters' bank accounts after central nodal approval.
Disbursal of duty drawback payments will transition to PFMS, effective 5th June 2024. Authorised customs officers will process Duty Drawback scroll queues in CAS; CAS will automatically consolidate and transmit scrolls to the Central Nodal eDDO, which will forward the All India consolidated scroll to the nodal ePAO. After nodal ePAO approval, drawback amounts will be credited to exporters' bank accounts linked with PFMS. This Public Notice is a Standing Order for departmental officers and staff.
Customs duty on Display Assembly of a cellular mobile phone
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Display Assembly classification clarified: integrated display components qualify for concessional customs duty; specific exclusions stated.
Clarification on customs classification: Display Assembly for cellular mobile phones comprises specified parts-touch panel, cover glass, brightness enhancement film, LED backlight, polarizers, mounted OLED/LCD driver IC, FPCs/FPCAs, LCM/OLED module, and integral sensors. Assemblies imported with attached auxiliary items such as support frames, receiver mesh, protective films, SIM socket/tray, antenna pin, or side keys remain Display Assembly and attract concessional BCD. Assemblies containing disqualifying components like PCBA (except display driver IC and display FPCs), camera modules, batteries, chargers, speakers, microphone/receiver, and other listed items lose the concessional treatment and are classed as general mobile phone parts.
Procedure regarding Duty Free Shops at Visakhapatnam International Airport – M/s. India Tourism Development Corporation Limited
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Duty Free Shops and Special Warehouse at Visakhapatnam Airport must use computerized SKU records, bonded escort, and prescribed monthly returns.
Regulations require ITDC Special Warehouse (section 58A) to store goods destined for DFS or airline use, with transfers from public bonded warehouses (section 57) permitted only via prescribed removal procedures; DFS in customs area is a point of sale, not a locked warehouse. Licensee must maintain SKU-based computerized records with mandatory Form A data elements and audit trail, integrate sales records (Form C) every 24 hours with scanned passport and boarding pass linked to invoices retained five years, and file monthly returns (Form A) and expiry notices (Form B) with the Bond Officer. Bond Officers escort goods to DFS; customs presence at point of sale and signature on individual vouchers is not required.
Coastal Goods – Procedures and statutory obligations outlined in various circulars issued by the Central Board of Indirect Taxes and Customs in respect of movement of coastal goods across the ports – Reg.
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Coastal goods compliance: stakeholders must follow prescribed circulars and manifest regulations, plus E-way bill and licence requirements.
The notice consolidates CBIC/CBEC circulars prescribing stakeholder obligations for carriage of coastal cargo, duty collection on ship stores, and use of imported or local containers, and directs strict compliance with those circulars. It also requires persons filing arrival or departure manifests to follow the Sea Cargo Manifest and Transhipment Regulations, 2018, and to comply with E-way bill and other registration or licence requirements under applicable laws.
Adjudication of SCNs issued for recovery of Drawback
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Drawback recovery adjudication permits personal or virtual hearings, while non-response allows ex parte determination on available evidence.
Adjudication of show cause notices for recovery of drawback is initiated for the exporters listed in Annexure A. Exporters may attend personal hearings personally, through authorised representatives, or by video conferencing after advance submission of email details and valid identity proof. An exporter not requiring a hearing may communicate that position by post or email. In the absence of a reply or representation by the scheduled hearing date, adjudication may proceed ex parte on available records and evidence.
Disbursal of Drawback amounts into the exporters' accounts through PFMS
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Public Finance Management System disbursal of duty drawback to exporters' PFMS-linked bank accounts replaces bank cheque mechanism.
Disbursal of duty drawback payments will migrate from bank-mediated cheque payments to direct credit through the Public Finance Management System (PFMS). The Customs Automated System will automatically transmit processed drawback scrolls to a central nodal eDDO, which will forward a consolidated All-India scroll to the nodal ePAO; following nodal ePAO approval, amounts will be credited to exporters' PFMS-linked bank accounts. Legacy scrolls must be processed and communicated to PAO and banks prior to the transition.
Disbursal of Drawback amounts Into the exporters' accounts through PFMS
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Drawback disbursal through PFMS directs credit of eligible amounts into exporters' accounts under standing customs implementation guidance.
Drawback disbursal into exporters' accounts through the Public Financial Management System (PFMS) is to be implemented under the applicable Customs instruction. The PFMS-based mechanism concerns crediting drawback amounts to exporters' accounts and applies to relevant stakeholders, including importers, exporters and customs brokers. The instruction operates as standing guidance for officers in the concerned customs jurisdiction, with implementation difficulties referable to the responsible Export Appraising Deputy Commissioner or Assistant Commissioner.
Seeking exporters to submit e-BRC'S with respect to exports made under RoDTEP/ RoSCTL Schemes
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Exporters must submit e-BRCs or repay RoDTEP/RoSCTL with interest by 15 July 2024 to avoid recovery proceedings.
Exporters who claimed RoDTEP or RoSCTL incentives must submit e-BRCs or proof of realised export proceeds, or repay the incentive amounts with applicable interest and file proof of payment to the BRC cell by 15.07.2024; noncompliance will result in recovery proceedings for unrealised incentives and interest under the statutory recovery framework.
Renewal of Custodianship under Regulation 13 of Handling of Cargo in Customs Areas Regulations, 2009 in respect of container Terminal M/s Adani Ennore Container Terminal Pvt Ltd., Kamarajar Port, Ennore -Regrading.
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Custodianship renewal under Handling of Cargo regulations extended with compliance and possible cost recovery charges.
Custodianship for M/s Adani Ennore Container Terminal Pvt. Ltd. is extended for five years to 29.05.2029 pursuant to the Handling of Cargo in Customs Areas regulatory framework, conditioned on compliance with the regulations and on payment of any cost recovery charges arising from failure to meet eligibility benchmarks for waiver.
Appointment of Panel of Approved Valuers/Assayers for valuing Gold, Silver, Jewellery, Precious Stones and Valuable Articles etc. - reg.
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Appointment of approved valuers for precious metals and stones establishes panel, duties, availability and capped service fees.
Appointment of a Panel of Approved Valuers/Assayers for valuation of gold, silver, jewellery, precious and synthetic stones and other valuable articles at Chennai I (Airport) Commissionerate from 01.06.2024 for two years with interim review at one year. Appointees must be available when required, submit an Annual Performance Report by 30 April each year detailing assignments, and issue advisory valuation certificates. A capped service fee schedule with graduated rates and minimum charge applies, with GST chargeable; fees for departmental valuations of seized goods are borne by the Department.
New Utility to make uniformity in Voyage Call Number (VCN) format for NLP and Non-NLP ports-Reg.
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Voyage Call Number standardization ensures uniform rotation number generation across NLP and non NLP ports via ICEGATE utility.
A new ICEGATE utility standardises the Voyage Call Number (VCN) format for uniform rotation number generation under SCMTR: VCN must be 14 characters comprising last four of port code, four digit year, two digit month, and last four of the running serial number; non NLP ports must supply only the last four digits of long serials or prefix zeroes if shorter. NLP transmission remains primary but the utility may be used when NLP data is not received; the system issues a single rotation number and displays it if already generated.
Disbursal of Drawback amounts into the exporters accounts through PFMS
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Drawback payment migration to PFMS: electronic credit into exporters' linked bank accounts replacing cheque-based disbursal.
Disbursal of Duty Drawback will shift from cheque-based bank payments to electronic credit via the Public Finance Management System (PFMS). Customs officers will process Drawback scrolls in the Customs Automated System (CAS), which will automatically forward scrolls to a central nodal eDDO; the eDDO will consolidate and send All-India scrolls to the nodal ePAO for approval, after which amounts will be credited to exporters' PFMS-linked bank accounts. Transitional actions include processing prior scrolls, issuing outstanding cheques, notifying PAO and bank of the last cheque number, and handling cheque books as specified.
Transshipment Permission to M/s Airlift Services Private Limited, Kolkata to operate Export/Import Bonded Trucking Services for Air Export/Import cargo between Air Cargo Complex, Kolkata and all other Customs notified Indian Airports, ACCs, CFS and ICDs
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Bonded air cargo transshipment permits road movement under ECTS seal, with bond accountability and liability for transit shortages.
Permission is renewed for bonded road trucking of air export and import cargo from Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, Container Freight Stations and Inland Container Depots. Cargo must move in closed-body trucks under ECTS seal. The operator's transshipment bonds are debited on taking custody and recredited on delivery to Customs at destination. The operator is responsible for shortages or pilferage and associated statutory payments. Permission remains subject to applicable transit, transshipment, cargo-handling and foreign trade requirements and may be renewed or withdrawn based on compliance.
Mid-year Special Drive (MSD) to be conducted at Mumbai Customs Zone-II-Reg.
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Mid-year Special Drive targets customs clearance delays, with daily monitoring, PGA coordination and ICES/ADVAIT tool use.
A three-week Mid-year Special Drive at JNCH will target assessment, examination and release delays to improve port logistics. Export monitoring will focus on Let Export Order issuance via daily reports and PGA liaison; import monitoring requires Appraising Group coordination, flags for Bills of Entry unattended for 24 hours (11 AM cutoff), RMS FC oversight of facilitated entries and AEO/non-AEO status updates, dock monitoring of examinations and Out Of Charge grants, and CRCL oversight of sample testing and ICES uploads. The MSD will institutionalize faceless assessment monitoring and request MIS enhancements for ICES/ADVAIT. The notice is a Standing Order for officers.
Launch of functionalities/features on Customs Brokers Licensing Management System (CBLMS).
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Customs Broker Licensing digital features expand: continuation after proprietor death, offence processing and profile modifications enabled online.
CBLMS has been enhanced to allow a two part Application for Continuation of License after Death of Proprietor under Reg.12 (Part I for eligibility verification and account access; Part II to submit remaining continuation details), a comprehensive Offence Module to manage offence reports, hearings, submissions, notifications and online penalty payment, and applications to modify CB profile data, addresses and add OPS and employee details; ancillary features include Issue Document, public Search CB, QR code status updates, in portal notifications, account lockout protection and user manuals.
Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles Systems (UAV)/Remotely Piloted Aircraft Systems(RPAS)/ Drones
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Nodal officer change communication for drone disposal must be sent to Customs, with updated Annexure contacts maintained.
The circular requires the MoD and MHA to notify the Commissioner (Investigation Customs) immediately of any change of Nodal Officers or authorised representatives at the specified CBIC email; the Nodal Officer should preferably be at Director/Deputy Secretary level. It substitutes Annexure C with an updated list of organisational nodal contacts, specifying names, ranks/designations and contact details for agencies involved in UAS/UAV/RPAS disposal, thereby formalising interagency contact points for Customs coordination.
E-Waste (Management) Rules, 2022 — Regarding release of imported consignments of producers 106 EEEs items (ITEW 1 to ITEW 27, CEEW 1 to CEEW 19, LSEEW 1 to LSEEW 34, EETW 1 to EETW 8, TLSEW 1 to TLSEW 6, MDW 1 to MDW 10 and LIW 1 to LIW 2) as listed in the E-Waste (Management) Rules 2022
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Extended producer responsibility compliance allowed for imported EEE consignments pending portal restoration, conditioned on undertaking and EPR submission.
Customs Instruction No.14 (17-05-2024) relays CPCB approval to permit release of imported consignments of producers of 106 specified EEE items pending restoration of the CPCB EPR portal, until 30 06 2024, provided the importer/producer gives an undertaking and submits proof of that undertaking to [email protected] and undertakes to furnish the online EPR registration certificate to Customs on or before 30 06 2024, failing which actions under the E Waste (Management) Rules, 2022 may follow.

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