Search and seizure assessment procedures require prompt independent enquiries and timed issuance of questionnaires to ensure thorough investigations.
Procedural measures require Investigation Directorates to forward draft questionnaires which Assessing Officers, in consultation with Jt./Addl. CIT(C), must issue or modify within 15 days with reasons; AOs must conduct prompt enquiries from independent sources based on seized material, not await assessees' replies or returns, record actions in MIS reports, follow prescribed timeframes set by CCs/DGs, and produce speaking assessment orders that incorporate submissions and state reasons for non acceptance.

Automated duty allocation at air cargo sheds streamlines assignments and extends evening customs availability for exports.
Automated software will allocate duties to customs officers in import and export sheds with daily rotation and prominent display of the roster; office hours are restructured to provide extended evening availability for export processing and later assessment by designated senior officers. Import goods registration will be processed on the ICES EDI into the evening with same-day or next-day Out of Customs Charge depending on registration time, urgent clearances requiring prior senior-commissioner approval. Overtime clearance is limited to specified critical categories and requires advance written requests and nominated officers; manual releases need senior approval.

Obstruction of customs: negligent trailer-driver conduct now triggers joint liability and recovery of scanner repair costs.
Negligent driver conduct causing damage to the Container Monitoring System (CMS) that leads to scanner breakdowns will render the transport operator and the container freight station (CFS) jointly responsible; repair costs will be recovered from them. Such negligent acts, including queue-jumping and apparent intent to avoid scanning, will be treated as obstruction of a customs officer and pursued under applicable customs and criminal law, alongside administrative recovery and enforcement measures.

Joint liability for scanner damage: transport operators and CFSs liable for repairs and potential obstruction penalties.
Where negligent conduct by trailer drivers causes CMS scanner breakdowns, the transport operator and the CFS to which the container belongs will be jointly responsible and the cost of repair will be recovered from them; such neglect will be viewed as obstruction of an officer of Customs and dealt with under the Customs Act, the Penal Code and other relevant laws.

Suspense clearance limits revised to expand AO and DO authority, reducing backlog and permitting timely accounting of collections.
The Directorate centrally raises officer clearance thresholds to address backlog caused by very low decentralised limits: Assessing Officers will clear intermediate sized suspense challans, Designated Officers will clear larger claims, and smaller amounts will require no clearance; field centres must notify RCC/Computer Centre users to enable timely accounting of collections.

Designation of Central Public Information Officer reassigned under RTI Act, adjusting CPIO and CAPIO officer roles.
The Office modifies prior orders to reassign RTI functions: the Assistant Commissioner (P&V) Hqrs is designated as CPIO (P&V) in place of the Superintendent (Vigilance), and the incumbent Superintendent (Technical-II) is designated as CAPIO, updating the officials responsible for processing RTI matters under the RTI Act.

ASBA in rights issues: mandatory ASBA option and streamlined disclosure and allotment procedures enhancing investor demat credit and issuer obligations.
The amendments rationalise rights-issue disclosures, make ASBA applicable to rights issues for shareholders holding dematerialised shares and require explicit ASBA election in application forms; they expand and standardise letter-of-offer and abridged-letter-of-offer contents, tighten materiality and risk-disclosure rules, and mandate that rights-issue proceeds may be utilised only after the basis of allotment is finalised, with a shortened finalisation timeline and specified issuer undertakings and transitional applicability rules.

Exemption from pre-authentication for removal of liquid gases allowed if internal controls are adequate, subject to withdrawal.
An assessee desirous of exemption from the pre-authentication by the Central Excise Officer may submit a written request to the jurisdictional AC/DC of the Division, who may grant the exemption for a period of time after satisfying that the internal control system followed by the assessee is reasonable and adequate to ensure determination of correct quantity of liquid gases sold to customer, subject to the condition that the permission is liable to be withdrawn in case of misuse of the facility by the assessee.

Time-bound disposal of SEZ applications ensures prescribed processing timelines for approvals, permissions and registrations across procedural categories.
The Department of Commerce prescribes mandatory, category-specific processing timelines for SEZ applications, requiring time-bound disposal of approvals such as issuance and amendment of Letters of Approval, allotment of land and IEC numbers, various registrations and clearances, utility and building approvals, permissions for subcontracting, debonding, mergers, diversification, production enhancement and cancellation, and same-day handling for routine certifications and identity card matters.

Duty-free inputs for capital goods: in-house capital goods must be bonded and are liable to duty on debonding or external clearance.
Capital goods manufactured within an EOU from duty-free inputs must be accounted for and bonded under the usual into-bond procedure, with their value assessed by the computed value method under the Customs Valuation Rules reflecting captively consumed raw materials; such goods are liable to duty on clearance outside the unit, on debonding or on exit from the EOU scheme, and the excise exemption under the central notification does not apply.

Prohibition on compulsory land acquisition for SEZs preserves consent-based acquisition and limits Board approval for affected projects.
State governments must not undertake compulsory acquisition of land for SEZs; SEZs with compulsory acquisition after the cutoff will not be approved by the Board of Approval. Cases where all interest-holders have not objected or have withdrawn objections may be considered, but where statutory objections remain the acquisition should not proceed for SEZ purposes and such cases should not be presented to the Board. In areas with special land-ownership regimes, leases by designated developmental agencies under an approved master plan to SEZ developers may be treated as SEZ land in possession.

Relaxation of SEZ contiguity requires secured dedicated connectivity and approvals, with no tax benefits for such works.
Relaxation of contiguity for SEZs is conditional on establishing and maintaining contiguity via dedicated security gates, over-bridges, underpasses, culverts and fencing; locating the entire processing area on one side of the National Highway; restricting movement between separated areas until securitization is complete; obtaining and submitting formal approvals from relevant authorities before commencing work; and accepting that no tax benefits are available for measures to establish contiguity and no Letter of Approval will be issued until measures are completed.

TRA issuance: Customs at Port of Registration must issue TRA to Customs at Port of Import for non registration ports.
Paragraph 4.19.2 is deleted and Paragraph 4.19.3 is amended: for imports from an Airport, Sea Port, ICD or LCS other than the Port of Registration, the TRA issuance rule requires the Customs Authority at the Port of Registration to issue a TRA to the Customs Authority at the Port of Import.

Export credit facility enables Indian goods and services exports under Exim Bank credit; authorised dealers must follow FEMA directions.
Exim Bank's credit finances eligible Indian goods and consultancy services for an irrigation project in Lao PDR, requiring most of the contract value to be supplied from India or be of Indian origin while permitting limited procurement abroad. Letters of Credit and disbursements follow prescribed timelines; shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, but exporters may use their own resources or EEFC balances for commission payment subject to realisation and existing instructions. AD Category I banks must notify exporters and facilitate remittances in compliance with the circular. Directions are issued under FEMA without prejudice to other statutory permissions.

Exit load parity: equal exit load treatment across all unit-holder classes at the portfolio level, with changes applied prospectively.
Mutual funds must apply identical exit load treatment to all classes of unit holders at the portfolio level, and any imposition or enhancement of exit load must be applicable only to prospective investments, in accordance with the regulator's prior principle; funds and AMCs are required to implement these measures to protect investors and ensure regulatory compliance.

Advance income tax collection arrangements expanded to designated bank branches to ease taxpayer payments and reduce queues.
Permits deposit of advance income tax at the Reserve Bank and a distributed network of designated bank branches in Mumbai and Navi Mumbai; taxpayers are advised to use these authorised computerised branches of public and private banks to deposit tax dues in advance and avoid congestion at central counters.

Capital goods clearance into Domestic Tariff Area permitted, subject to prescribed procedural compliance and approvals.
Capital goods procured by a developer or co-developer for authorised operations in an SEZ may be cleared back into the Domestic Tariff Area only by following the prescribed procedure under rule 49(3); this clarification must be communicated to all units, developers and the Unit Approval Committee of each zone to ensure compliance prior to clearance.

Lease agreement requirement clarified: when developer/co developer and unit are the same legal entity, an allotment letter suffices.
Where the Developer or Co Developer and the unit are the same legal entity within an SEZ, no separate lease agreement is required; an allotment letter from the Developer or Co Developer to the unit is sufficient to satisfy the documentary requirement.

Import quota increase for rough marble blocks allows existing licence holders to apply for additional allocation under existing conditions.
Licence holders for rough marble blocks and slabs issued under Policy Circular No.13 (RE-08)/2004-2009 may apply to the concerned Regional Authority of DGFT to enhance their licence quantity by up to an additional 25 percent of the originally granted amount, and imports of the enhanced quantity remain subject to the same conditions applicable to the original licences.

Exemption from hazardous dye testing: imports for jobbing and re export exempted, subject to testing if retained domestically.
Imports of textile and textile articles imported for jobbing and re export under the customs re export facility are exempt from hazardous dye testing required by Para 11(i) of Chapter 1A of the ITC (HS) Classification. If such imported material is retained in the country after the export obligation, it becomes subject to hazardous dye testing by agencies notified under the relevant public notice and must comply with the testing regime.