Importer genuineness checks required: first-time importers must submit verification documents before import, duties payable at port immediately.
Verification of the genuineness of any importer importing goods for the first time through the port is required. Importers must submit VAT/Sales Tax registration, a bank certificate confirming account details and signatures, proof of payment through the importer's account, the previous year's balance sheet, and the last income/VAT/Sales Tax return. Customs House Agents must assist; imports will be allowed on submission of these documents and payment of applicable duties. Request for relaxation may be made to the Additional Commissioner. This requirement takes effect immediately.

Customs EDI migration to new ICES requires pre cutover submission of pending documents to avoid re entry after centralisation.
Migration of Air Cargo Complex, Ahmedabad to centrally hosted ICES 1.5 requires completion of all pending Service Centre submissions prior to the cut over; local server operations will cease at end of the cut over day and any documents not submitted or cash desk items not cleared will not be migrated and must be re entered. The new system centralizes document numbering, mandates electronic duty payment messaging with the designated bank, requires PAN based registration for CHAs filing exports, and maintains ICEGATE tracking with specified helpdesk support.

Brand Rate Duty Drawback post-audit: field formations retain audit responsibility; Board will no longer conduct post-audit reviews.
Field formations are directed not to send brand rate letters, applications or related documents to the Board for post-audit; they may continue to obtain pre- or post-audit scrutiny as per existing para 3(ix) procedures and must retain all records of brand rate fixation for Internal Audit and subsequent external audit review, while acknowledging receipt and reporting implementation difficulties to the Board.

Certificate for lost or mutilated EDI Bill of Entry: procedure for verification, indemnity and issuance for specific purposes.
Procedure prescribes a uniform process for issuance of a certificate where an importer's EDI Bill of Entry is lost, mutilated, misplaced or destroyed. If a bank copy is unavailable, the importer applies to the Assistant/Deputy Commissioner (Statistics) with bank correspondence and acknowledgement, police complaint for loss (not for mutilation), a notarized indemnity bond, and the mutilated BE if applicable. The Statistics T.A./S.T.A. verifies documents and EDI particulars, drafts a certificate for approval and issuance stating the specific purpose, and records details in a maintained register.

Verification of reward scrips ensures export entitlement accuracy and triggers registration or escalation under customs procedure.
The procedure mandates multi-step verification of Chapter 3 FTP duty credit scrips: submission of original scrip, annexure and BRCs with TA (License) acknowledgement; Alert Register check; RLA confirmation of genuineness; crosschecking annexure against Customs EDI shipping bill/EGM data and BRCs to reconcile FOB values and admissible entitlements; registration in the EDI system with endorsement if no discrepancies; and escalation to DC/AC (License) where discrepancies arise, with an aim to register same day or by next working day upon RLA verification.

Brand Rate of Duty Drawback decentralization: references must be filed with the jurisdictional commissionerate with full documents.
The Board will no longer handle Brand Rate of Duty Drawback fixation cases; all references must be made to the jurisdictional Commissionerate of Central Excise with a complete set of documents, which will deal with applications on the basis of available records. Receipt must be acknowledged, Trade/Public Notices and Standing Orders issued to inform trade and guide field officers, and any implementation difficulties reported to the Board.

Assignment of Show Cause Notice: DRI-issued notice directed to Commissioner of Customs (Adjudication) for adjudication in Mumbai.
The Board, exercising delegated notification powers, assigns a Show Cause Notice issued by the enforcement agency to the Commissioner of Customs (Adjudication), Mumbai, transferring adjudicatory responsibility to that office and directing communication of the assignment to the receiving adjudicating office, the issuing enforcement office, and the Board's electronic portal for record and necessary action.

Carrier Agencies and CHAs must verify records and PAN details for centralised ICES 1.5 directory registration.
Designated officers at nineteen policy locations will verify and correct CHA and Carrier Agency records in ICES 1.0 against CBDT PAN data to create uniform central directories for ICES 1.5; incorrect entries will be closed, address/contact modifications permitted upon document verification, PAN and entity name confirmed from CBDT cannot be changed without fresh registration, unregistered airlines may be verified by IATA/prefix codes, and registration using PAN enables operation across mapped policy locations.

Appointment of common adjudicating authority assigns specified customs show-cause notices to a designated adjudicator for adjudication.
The Board, invoking powers under the customs notifications, assigns the Show Cause Notice issued by the DRI to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, directing that this designated adjudicator undertake adjudication of the matter and notifying relevant customs, investigative, and departmental offices for information and action.

Correct description of imported calcareous stones required; misdeclaration will be treated as a customs violation and addressed.
Importers must specify the accurate description and complete specifications of calcareous stones (Marble, Travertine, Ecaussine, Limestone, Onyx and named varieties) in the Bill of Entry. Despite shared tariff headings, different stone types and varieties have distinct commercial values; misdeclaration discovered on examination will be treated as a violation under the Customs Act, 1962 and trigger appropriate action, while correct declarations facilitate trade statistics and proper classification.

Automated allocation of duties expanded to cover consignments by ACP clients, manufacturer importers and Status holders under cargo clearance rules.
An automated, system-generated allocation mechanism governs assignment of duties within the Air Cargo Complex import/export shed and establishes regulated working hours; a corrigendum amends paragraph 3(h)(iii) to include consignments imported or exported by ACP clients, manufacturer importers and Status holders under that allocation and operational regime.

Customs duty discrepancy prompts recall for reassessment and importer must pay additional duty; no examination if none ordered.
When the system indicates a minor duty shortfall at Out of Charge, the Bill of Entry will be recalled and the importer must pay the additional duty; the shortfall results from TR6 rounding. If the BE was originally cleared under RMS without an order for examination, no examination will be ordered after reassessment and out of charge will be granted without examination once the differential duty is paid.

Adjudicating Authority appointment: Show Cause Notice assigned for formal adjudication under customs adjudication powers.
Assigns the Show Cause Notice issued by the investigating agency in the case of M/s Kay-Em Enterprises and others to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, empowering that Commissioner to adjudicate the matter under the Customs Act and related notifications, and circulates the order to concerned administrative and investigative offices for information and action.

Sample testing requirement: draw samples from the importer consignment and send to the designated plastics testing laboratory for analysis.
Corrigendum corrects the sampling instruction: samples must be drawn from the importer consignment and sent to the nearest laboratory or office of the Central Institute of Plastic Engineering & Technology for testing, refining the procedural obligation on importers and customs officers.

Custom House Agent licensing: clarified issuance, KYC verification, staff authorisation, and expedited suspension procedures.
Clarification that no numeric cap or turnover criterion shall restrict the number of Custom House Agents at a station, with proficiency examinations under Regulation 8 conducted annually. CHAs must obtain approval for employing staff after antecedent checks; only those who pass Regulation 19(3) examination may be authorised to sign customs declarations while others receive restricted cards subject to annual review. Commissioners may suspend licences locally or universally for CHAs operating on Form 'C' intimation and must notify licensing authorities of violations. Regulation 13 imposes KYC obligations with specified client identity documents, and prescribed time limits shorten regular and immediate suspension proceedings.

Assignment of Adjudicating Authority: show cause notice transferred for adjudication to Commissioner of Central Excise (Adjudication).
The Board assigns the Show Cause Notice issued by the Additional Director General, DRI (Hqs) in the matter of M/s Health Impex and others to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, designating that Commissioner as the adjudicating authority responsible for adjudication and notifying relevant departmental offices and web administration of the assignment.

Unjust enrichment review required before re-credit of DEPB scrip after appellate re-assessment; refund sanction must precede EDI re-credit.
Before electronic re-credit of DEPB scrips or grant of refunds consequent to appellate or court-ordered re-assessments, cases must be forwarded to the Centralised Refund Section for sanction. The AC/DC of the CRC Section shall pass a reasoned order after following principles of natural justice. Only after sanctioning the refund shall the file be sent to the Systems Manager to cancel Out of Charge for re-assessment to enable re-credit or record departmental comments.

Back-to-town permission for excess perishable cargo: exporters may apply post-LEO for amendment and removal after scanning.
Where perishable export packages exceed the capacity of the booked Unit Load Device after grant of LEO and security scanning, the exporter/CHA must amend the Air Waybill and apply to the AC/DC (Export Shed) for permission to take excess packages back-to-town and for amendment of the Shipping Bill; the AC/DC shall verify and grant permission, and during off-hours the Superintendent of the APEDA shed is authorized to cancel the LEO, approve amendments, and reprint the Shipping Bill subject to handing over files when AC/DC is available.

Mill Test Certificate requirement: absence may result in consignments treated as secondary or defective and assessed accordingly.
Importers and clearing agents must furnish invoice, packing list with size/weight/thickness, Manufacturer's Mill Test Certificate specifying heat number, finish, chemical composition and grade, original Country of Origin certificate, and bill of lading for consignments declared as Prime/Stock Lot/Ex-Stock/Prime Excess. Customs officers shall compare MTC details with markings; absence of a proper MTC may result in the consignments being treated and assessed as secondary/defective, and doubtful consignments may be referred for testing or further investigation.

Genuineness verification of merchant exporters now requires submission of documentary proof and bank certification before permitting export shipments.
To verify the genuineness of first-time merchant exporters, exporters or their clearing agents must submit at least three documents from a specified list (VAT/Sales Tax registration/exemption certificate; bank certificate of satisfactory account maintenance; other bank account details if applicable; past export details from other ports; prior year balance sheet; last Income Tax/VAT/Sales Tax return) to the Assessing Officer before export is permitted. Customs House Agents must assist in this preventive verification, and the requirement is effective immediately.