Centralization of search cases requires formal proposals and transfer orders to consolidate assessments efficiently under law.
Centralization of search cases requires prompt endorsement of the search Fax Report to CCIT/CIT and DGIT(Inv.)/CCIT(C), custody of assessment records by the Assessing Officer, identification of the receiving CIT charge within seven days, and submission of a detailed centralization proposal within thirty days listing cases, PANs or addresses, current officers, classification as search or connected cases, and reasons for inclusion. Receiving CIT(C)/CIT must seek transfer orders and the originating CIT must pass transfer orders promptly or after hearing where change of station is involved. Dissenting CCITs must communicate reasons to DGIT(Inv.) for Board review.

Standard Input Output Norms amendments revise leather product descriptions and clarify finished leather and processing chemical requirements per pair.
Amendments to the Standard Input Output Norms revise SION G-45 to designate the export item as "Gents Leather Half Boot Lasted Upper with insole" and add a footnote specifying finished leather per pair for processing chemical computations (seven square feet without optional import item 1(a), four square feet if 1(a) is taken). A correction to SION G-3 revises Note 2(iv) to state finished leather input as 1.4 square feet per pair when items 1(a) and 1(b) are both required.

Reimbursement of central sales tax requires supplies to EOUs/EHTP/STP be used for production and verified as essential.
Amendments require that supplies from the Domestic Tariff Area to EOU/EHTP/STP units for which CST reimbursement is claimed must have CST actually paid and be utilized for production of goods or services (including raw materials, components, consumables, packing, capital goods, spares and material handling equipment). The Development Commissioner or designated officer must verify that purchases are essential for production, and claimants must undertake that goods will be used only within the factory and not diverted or disposed of without prior permission of the Development Commissioner.

Service tax on SEZ-provided services: units must register and remit tax for services consumed outside the SEZ.
SEZ units providing taxable services for consumption outside the SEZ must register with jurisdictional service tax authorities and discharge Service Tax where services are not exempt; a time bound survey will identify non compliance and report to DGST. Refunds for service tax on services used in export of goods under the relevant notification are to be processed by the jurisdictional service tax or central excise authorities, so SEZ units should register and file refund claims with those authorities.

Duplicate shipping bill and BRC acceptance requires indemnity bond and customs verification to prevent duplicate export benefits.
Certified duplicate or self attested copies of Shipping Bills and bank certified duplicate BRCs are accepted in place of originals; exporters must furnish an indemnity bond to indemnify the Government for any financial loss from duty free import entitlements availed against lost documents. Customs must verify genuineness and ensure no double benefit before allowing redemption of bank guarantees or letters of undertaking, clearance after "No BG/LUT" endorsement, or transferability, and the regional authority must record this condition on the EODC.

Amendment to Standard Input-Output Norms limits borax/boric acid in Formers under SION A-3016.
Amendment to the Standard Input Output Norms (SION) revises SION A-3016 in Handbook of Procedures (Vol.2) by deleting a prior footnote and adding a new footnote that restricts the quantity of Borax/Boric Acid permissible under the import item for Formers, the change taking effect from the date of the Public Notice and published in ANNEXURE "A" to Public Notice No. 79 (RE: 2008)/2004-2009.

Release of bank guarantee requires ward verification and Commissioner approval after no-dues certification and surety acceptance.
Release of bank guarantees on cancellation of a dealer's Registration Certificate, or where fresh surety is furnished, requires ward authorities to submit a prescribed note for Commissioner approval. The note must record registration and verification, four past returns, reconciliation of central form utilization with DVAT-51/Form-2B, certification of no dues, disclosure of surety status, and absence of pending appeals. For substitution by a surety bond, VATO-Ward must verify and accept the bond before recommending release, with endorsements by Record Keeper, VATO-Ward, Joint/Deputy Commissioner, and solicitation of Commissioner approval.

Direct Port Delivery facility extended to select importers, designating M/s Speedy Multimode Ltd as CFS for ACP clients and EOUs.
Direct Port Delivery is authorized for select importers catering to ACP clients and Export Oriented Units, permitting direct delivery from port terminals under the facility's conditions. The notice designates M/s Speedy Multimode Ltd as the approved Container Freight Station for implementing the Direct Port Delivery arrangement, and notifies importers, port terminals and CFSs under the commissioner's jurisdiction of the designation and applicability.

Composite GTA service: ancillary transport activities included in GTA receipts and eligible for abatement when invoiced by the GTA.
Service tax for road carriage is assessed as a single composite Goods Transport Agency (GTA) service; intermediary and ancillary activities performed in the course of transportation-such as loading, unloading, packing, transshipment and temporary warehousing-are part of the GTA service where the GTA issues the consignment note and invoices inclusive charges, and are therefore eligible for the abatement. The essential-character test governs classification; packing integral to transport by a GTA is GTA service, and time-sensitive road-only carriage with consignment note remains GTA service, not courier.

Mandatory e-payment requires centralised interim collection and accounting via authorised bank branches and existing reporting channels.
Mandatory e-payment by large taxpayers implements an interim accounting arrangement authorising IDBI Bank to accept e-payments across all Commissionerates while physical collections remain Commissionerate-specific; IDBI will centralise e-payment scrolling at designated branches (Chennai for Central Excise, Mumbai for Service Tax) and report and settle funds with the Reserve Bank of India on existing Commissionerate-wise and Major Head-wise procedures.

Admissibility of Cenvat credit: service tax on imported services available as input credit when used for taxable outputs
Service tax on services provided from outside India is levied as if the recipient had provided them, and the recipient must register and pay; such imported services are not treated as output services of the recipient, but service tax paid on them is admissible as input credit under the Cenvat Credit Rules when those services are used as input services by manufacturers, producers of final products, or providers of taxable output services.

Cenvat credit eligibility denied for CVD on imported aircraft; ineligible credit does not become eligible after service tax levy.
Credit of CVD on an imported aircraft is not allowable where the aircraft was used exclusively in providing exempted services at the time of import; under the Cenvat Credit Rules, credit on capital goods used only for exempted services is disallowed and such ab initio ineligible credit does not become eligible merely because the activity is later taxed.

Import authorizations for restricted items require designation and registration of a single port for all subsequent imports unless customs permits.
Paragraph 2.37A requires that import authorizations for restricted items, when so directed, be issued for import through a single sea port, air port, ICD or LCS as indicated by the applicant in writing; the authorization holder must register that port and all imports under the authorization must be made only through the registered port unless customs authority grants permission to import through another specified port.

Export allocation period extended for sandalwood chip exports by correction to public notice under the foreign trade policy.
The Director General of Foreign Trade, under Paragraph 2.4 of the Foreign Trade Policy, 2004-09, corrects earlier Public Notice wording to amend the export period stated in Paragraph 2 of Public Notice No.27 (RE-2005) so that the export period for the allocated quantity of sandalwood chip classes reads as within four years from the date of issue of the Public Notice; the correction is issued in the public interest.

Port of registration on import authorizations required; licences to be amended to reflect registrant's chosen port.
Licensing authorities must call back authorizations issued for import of rough marble blocks/slabs under the earlier policy circulars and indicate the port of registration on those licences as per the option exercised by the licence holder.

Jurisdiction allocation assigns appeal, revision and DVAT objection authority among deputy commissioners, clarifying administrative and recovery duties.
The order reallocates jurisdiction and duties among Deputy Commissioners: Sanjiv Pandey receives appeals and revisions under CST/erstwhile DST and DVAT objection hearings up to a stated pecuniary limit, plus recovery and collection; T. Phillip retains appeal and revision authority for Zone I up to the same limit; K.D. Dogra is assigned administration of Zone I in addition to existing charges. The allocation is effective immediately with Commissioner approval.

Interest waiver allowed when seized cash adjustment delays prevent the taxpayer from timely meeting advance tax obligations.
Waiver of interest is authorised where an assessee cannot pay advance tax installments because seized cash in a P.D. Account could not be adjusted in time through no fault of the assessee; authorised senior officers may relieve the assessee from interest when satisfied that the inability to utilize seized cash caused delay in meeting advance tax obligations.

Transferability of duty free inputs: endorsement on DFIA permits transfers to notified areas despite Actual User restriction.
Restriction on transfers of duty free inputs to notified areas applies only to DFIAs issued and operated under the Actual User condition; DFIAs bearing a transferability endorsement (including those without BG/LUT endorsement but with transferability permitted) are not subject to the Public Notice prohibition and may transfer imported or domestically procured inputs to units in the notified areas.

Advance remittance limits for import of services relaxed, bank guarantees required above higher threshold and beneficiary obligations enforced.
Advance remittances for import of services may be made without a bank guarantee up to a raised threshold, with AD Category I banks authorised to adopt Board approved guidelines for such cases; amounts exceeding that threshold require a guarantee from an internationally reputed overseas bank or an AD Category I bank in India backed by an overseas counter guarantee. AD Category I banks must ensure beneficiaries perform contractual obligations and repatriate funds if obligations are not met.

Non-Assessee registration codes now defined; challans with prohibited code suffix will be rejected from upload to EASIEST.
A new Non-Assessee registrant category has defined assessee code structures (PAN-based and non-PAN formats) transmitted via the NSDL Assessee Directory; banks must update their "Incremental Assessee Code Master" import and challan file formats so that challans bearing assessee codes with a prohibited three-character suffix are not uploaded to the EASIEST system, and branch staff must advise taxpayers without assessee codes to obtain them from the relevant Commissionerate.