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Proof of Identity (POI) and Proof of Address (POA) for opening a Beneficiary Owner (BO) Account for non-body corporates
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Proof of Identity requirements updated: MAPIN card no longer accepted; depositories must amend rules and notify participants.
Depositories must stop accepting the MAPIN card as Proof of Identity for opening Beneficial Owner accounts for non-body corporates, amend their bye-laws and regulations accordingly, notify and monitor Depository Participants about the change, publish the notice on depository websites, and communicate implementation status to SEBI under powers of Section 11(1) of the SEBI Act and Section 19 of the Depositories Act.
Exemption of Cess @ 0.05% on all Textiles and Textiles Machinery - regarding
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Textile cess exemption declared; import collections must cease and Customs EDI duty rates updated to reflect nil levy.
Textile cess previously levied on textiles and textile machinery has been exempted effective 1 June 2007, and no such cess is leviable henceforth; pending provisional assessments should be finalised to reflect nil cess. Customs is directed to update EDI duty rate directories and systems promptly to reflect the exemption, with jurisdictional Commissioners and Systems Managers ensuring periodic updates and consulting the Directorate of Systems if difficulties occur.
Instruction for units manufacturing Pan Masala, Gutkha and Chewing Tobacco
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Packing Machine Intimation requirement mandates registration and controls on packing machines and records; noncompliance attracts penalties.
Manufacturers must file a detailed intimation of packing machines (make/model, number, output) with the Range Superintendent and copy to the Assistant/Deputy Commissioner; new units and additions must notify promptly and machines are subject to verification. Non working machines must be removed or sealed with prior intimation for reinstatement; officers will record removals, seals and reintroductions. Assessees must notify shift details and maintain on site records of receipt, consumption and stock of main inputs. Noncompliance attracts penal action.
Amendments in Appendix-3 of Hand Book of Procedure (Vol.I)
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Appendix-3 amendment adds an authorised bank branch to the foreign trade procedure directory, updating official banking listings.
The Public Notice amends Appendix-3 of the Handbook of Procedures (Vol. I) to add the Central Bank of India, Imphal Branch, under Manipur, updating the list of authorised banking branches for foreign trade transactions; the amendment is effected under Paragraph 2.4 of the Foreign Trade Policy 2004-2009 and issued as Public Notice No. 46/2007 by the Director General of Foreign Trade.
Amendments/additions/deletions/deletions/corrections in Hand Book of Procedure (Vol.2), 2004-2009
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Standard Input-Output Norms revised to update permissible input commodities and quantities for specified chemical and pharmaceutical exports.
Public Notice No.45/2007 amends the Handbook of Procedures (Vol.2) by revising and adding Standard Input-Output Norms (SION) entries. The Annexure specifies, for each listed chemical or pharmaceutical export product, the unit export quantity and the allowed import inputs with precise quantities or specified alternative inputs per unit of export, establishing the authorised input norms to be applied under the Handbook of Procedures.
Clearance of Livestock and livestock products by diplomatic personnel / missions - regarding.
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Livestock import controls: require import licences and mandatory quarantine referral before customs clearance to protect animal and human health.
Customs are directed to require import licences and veterinary endorsements for livestock and livestock products brought by diplomatic missions, using the prescribed application form and recommendations from veterinary or state authorities, and to refer all consignments to Animal Quarantine Officers before Customs clearance to ensure conformity with the Livestock Importation Act, 1898 and to prevent disease ingress.
Delay in granting Registration Certificate — Instructions
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Service tax registration: require only ST-1 information and grant promptly; verification may follow ex post.
Grant of service tax registration must be based only on the information prescribed in the ST-1 form; no additional documents may be demanded. Any verification of the applicant's bona fides should be performed on an ex-post-facto basis without delaying issuance, and officers causing delays should face appropriate action.
Amendment in appendix-5 of Hand Book of Procedure (Vol.I)
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Amendment to foreign trade policy adds Inspectorate International Ltd to Appendix, officially updating its address and contact details.
Under Paragraph 2.4 of the Foreign Trade Policy, 2004-09 the Director General of Foreign Trade amends Appendix 5 (Handbook of Procedure, Vol. I) by replacing Sl. 10 to list Inspectorate International Ltd, Witham, Essex, England, and supplying its telephone, fax and email contact details; issued as a public notice in the public interest.
Addition in Appendix-4C of Hand Book of Procedure (Vol.I)
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Addition to Appendix-4C updates Kerala Chamber contact listing under Foreign Trade Policy powers, notifying new address and contacts.
An administrative Public Notice under Paragraph 2.4 of the Foreign Trade Policy adds a Kerala Chamber of Commerce entry to Appendix 4C of the Handbook of Procedure, specifying the Chamber's name, Thiruvananthapuram address and telephone, fax and email contact details as an update to the state trade directory.
Applicable date for calculating the interest on excess imports under para 4.28 of the Handbook of Procedures, Vol. I
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Interest on excess imports accrues from clearance date of last unutilised import unless specific import-export correlation is shown.
Interest on duty for excess imports accrues only once an excess import occurs; where imports occurred on multiple dates, the date for calculating interest is the date of clearance of the last unutilised imports constituting the excess, unless a specific correlation between particular imports and exports is demonstrated.
Amendments in Hand Book of Procedure (Vol.I)
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Amendment to Foreign Trade Procedure adds FIEO to Appendix and deletes Delhi entry in trade handbook.
The Director General of Foreign Trade, exercising powers under the Foreign Trade Policy, amends the Handbook of Procedures (Vol. I) by adding the Federation of Indian Export Organisations and its branches to the All India Organisations list in Appendix 4 C with specified contact details, and by deleting the existing Delhi entry numbered four in Appendix 4 C, effected through a public notice issued in the public interest.
Amendments in Hand Book of Procedure (Vol.I)
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High Tech Products Export Promotion Scheme notifies product list, removes prior entries, and signals forthcoming application form.
The Handbook of Procedures amendments notify a new appendix listing products eligible under the High Tech Products Export Promotion Scheme, specifying electronic product categories with HTP EPS product codes and HS codes and indicating their admissibility from the export commencement date; they also delete a prior entry and table in the earlier appendix and state that the application form for scheme benefits will be notified shortly.
Councils authorised to issue Registration-cum-Membership Certificate (RCMC) Certificate
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RCMC issuance policy: exporters must obtain certificate from product council; status holders or uncategorised products may use national federation.
An exporter must declare the main line of business and obtain the Registration-cum-Membership Certificate from the Export Promotion Council or Commodity Board concerned with that product; a recognised status holder may instead opt to obtain the RCMC from the national export federation; and if a product is not covered by any council or board, the RCMC for that product must be obtained from the national export federation, pursuant to Handbook of Procedures Para 2.67.
Guidelines regarding revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts - Appointment of Counsels
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Counsel fee revision updates appointment, qualification, payment and reimbursement rules for government standing counsels.
Revised fees and engagement terms set out category-specific rates, retainerships, allowances, reimbursement rules, documentation and staged payment procedures for Senior Standing Counsel, Standing Counsel and Junior Standing Counsel; define fee entitlement conditions including effective appearance, treatment of uncontested and connected cases, deductions for late submission, and payment apportionment on change of counsel; and prescribe qualification criteria, appointment, three-year terms, renewal by performance review, allocation of cases, reporting proformas and conflict-of-interest restrictions on private practice.
Retention of Seized Materials
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Retention of seized materials: require physical handover at transfers and personal liability for any loss be fixed.
Where approval is sought under section 132(8) for retention of seized or impounded books of account and documents, the Competent Authority must ensure physical handover of such materials by the officer in charge at the time of transfer, mark a copy of the handover note to the Competent Authority, and fix personal responsibility and report to the Board if seized materials are lost or untraceable.
Amendments in Hand Book of Procedure (Vol.I)
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Status certificate validity and a limited grace period preserve recognition while applications for renewal are pending.
The amendment to para 3.2.2 provides that Status Certificates are valid from the first April of the relevant year and that certificates remaining valid beyond the policy cutoff remain in force if later policy provisions recognize the status. It further grants a six-month grace period to applicants who applied for recognition before expiry, during which they continue to be treated as recognized status holders until the grace period end unless their applications are finally rejected or recognition is granted.
Procedure to be followed for deciding eligibility and level of cut in entitlement on applications filed beyond the due date subsequent to Public Notice No. 16 dated 10.7.2007
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Late-application entitlement cuts apply with graded reductions and require fee submission before revised grants.
Amended Para 9.3 of the Handbook of Procedures directs that late applications may be processed subject to specified 2% or 5% late cuts; time-barred or pending applications filed more than six months but within twelve months after the last submission date attract a 5% late cut, while pending cases filed within six months that had previously been assessed with a 10% cut should be issued entitlement with a 2% cut. Enhancement requests for entitlements issued after the cut-off will be considered with the applicable late cut only after prescribed fees for revised entitlement are submitted.
Corrigendum to circular No. 93/4/2007-ST dated 10.5.07 – reg
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Corrigendum correcting circular reference requires updating the cited circular number and informing trade and field formations.
Corrigendum corrects a typographical error in the earlier circular's Table: the entry against Sl. No. 15 should read F. No. B.43/1/97-TRU dated 06.06.1997 instead of the incorrect F. No. B.43/7/97-TRU; trade and field formations are to be informed and a Hindi version will follow.
Issues concerning import & export through courier mode-regarding
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CENVAT credit on imports permitted via normal Bill of Entry; authorised couriers may file entries and use single registration.
Where a consignee intends to take CENVAT credit on imported goods, the consignee must file a normal Bill of Entry under the Bill of Entry (Forms) Regulations, 1976 for claiming credit under the CENVAT Credit Rules, 2004; customs will not issue separate certificates. Authorised Couriers may file regular Bills of Entry or Shipping Bills with the consignee's or consignor's authorisation. Single registration for authorised couriers permits operation at all customs stations subject to intimation in the prescribed form and furnishing bond and security for each station; no separate registration is required.
CESTAT, Larger Bench's decision in the case of Commissioner of Central Excise, Delhi IV v. ILPEA Paramount Pvt. Ltd. [2007 (213) E.L.T. 500 (Tri.-LB)]
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Equal penalty mandatory when mens rea and extended limitation ingredients are established, permitting reduction only where law expressly allows.
When the factual elements warranting invocation of the extended limitation period are established, those same findings necessitate imposition of an equal penalty; the statutory wording does not allow a reduced penalty except where a specific proviso provides, and the penalty operates as a deterrent standard rather than a mere maximum ceiling subject to adjudicatory discretion.

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