Advance Authorisation for SCOMET items may be issued before licence, subject to duty payment and closure if licence delayed.
Advance Authorisation for export of SCOMET items may be issued before grant of a SCOMET licence at applicant's request, provided the authorisation contains a condition that if the SCOMET licence is not granted within four months the exporter will pay customs duty and applicable interest on imported goods and close the Advance Authorisation, and that the exporter furnishes a Letter of Undertaking.

Procedural amendment: deletion of 'and discounts, if any' from specified Handbook of Procedures provisions and ANF headings.
Deletion of the phrase 'and discounts, if any' is mandated wherever it appears in Para 3.23.11 and in the headings and references to modifications in ANF3C, ANF3D and ANF3E inserted by the earlier public notice, effecting a textual correction across those Handbook of Procedures provisions.

Customs House Agent licensing: clarified licensing, employment checks, KYC and suspension timelines to strengthen regulatory compliance.
The Board clarified that no fixed numeric limit or turnover criterion will determine the number of Customs House Agents at a station; Commissioners will invite applications and conduct annual Regulation 8 examinations. Employment of CHA staff requires DC/AC approval excluding suspended or blacklisted individuals, with undertakings from CHAs. Only persons passing the Regulation 19 exam receive 'G' cards; others may hold 'H' cards subject to annual review. CHAs operating on Form 'C' must be reported for violations to licensing authorities. KYC obligations for client verification are mandated, and time limits for suspension proceedings are prescribed. Legacy holders of CHALR, 1984 examinations must qualify under CHALR, 2004 requirements.

FOB valuation rule: computation of export entitlement excludes discounts but includes foreign agency commission under reward schemes.
FOB value for computation of entitlement under Chapter 3 reward schemes shall exclude discounts offered to foreign buyers and shall be inclusive of foreign agency commission, replacing the earlier instruction that FOB include both commissions and discounts.

Access to OLTAS data: dedicated DGIT accounts permit jurisdictional queries with PDC/BCP login and replicated passwords.
Distinct centrally created user accounts permit DGIT(Inv.) and DGIT(Intelligence) to access OLTAS data for their jurisdictions. Users must login at the PDC URL, change the initial password at first login, and may use the same credentials at the BCP after overnight replication. The instruction prescribes query fields (CIN, PAN/TAN, date range, amount range), result navigation, and export to Excel with version limits. Password changes occur only at PDC; lost passwords are reset on written request signed by the DGIT to DIT(Systems)-II, and passwords must be kept confidential and changed frequently.

Exit load parity: mutual funds must not charge different exit loads based on subscription amount.
Mutual funds and AMCs must not impose different exit loads based on the amount of subscription; all unit holders must be treated equally for exit load charging, with required disclosure of quantitative discounts and a prohibition on changes that adversely affect existing unit holders, pursuant to SEBI's regulatory powers to protect investors.

Extension of time for reconciliation and central declaration form filing grants additional period for prior year quarter submissions.
Extension of time granted for furnishing the DVAT-51 reconciliation return and the original portion of Declaration Forms 'C', 'EI'/'E-II', 'F', 'I', 'J' and 'H' for the Ist, IInd, IIIrd and IVth quarters of 2008-09, under rule 49A of the Delhi VAT Rules and specified provisions of the Central Sales Tax Rules, up to 30th November, 2009.

SPCB registration requirement: hazardous waste imports permitted only with valid registration or interim clearance subject to HWR compliance.
Amendments to the Hazardous Wastes Rules add DGFT approved inspection agencies as an alternative certification route while maintaining the requirement for Form 9 and a valid PSIC. Importers and actual users must obtain SPCB registration and file quarterly returns with details of actual users and quantities. Interim clearances are allowed until the transitional cut off and expired registrations with renewal applications are provisionally accepted. Non compliance obliges the importer to re export wastes at their cost and allows storage in a public bonded warehouse pending re export or clearance.

Standard Input-Output Norms revised for stainless steel washers: updated raw-material input requirement for exports under trade policy.
Amendment to the Handbook of Procedures revises the Standard Input Output Norms SION entry C-888 to specify that the export item Stainless Steel Washers of different grade shall use stainless steel coils, plates, sheets, sheet cuttings and strips (prime and seconds) of relevant grade/thickness as the import input, and prescribes the corresponding input quantity ratio for use in export entitlement calculations.

Standard Input Output Norms updated for wire nails: higher wire rod input required to support export manufacturing.
Amendment to the Handbook of Procedures (Vol.2) revises the SION for Non Alloy Steel / Stainless Steel Wire Nails, specifying that the corresponding import input shall be relevant grade wire rod at an increased input output ratio to support the exported product.

Exemption for limited share acquisitions: controlling holders may acquire a small additional stake without public offer, subject to market conditions.
An acquirer who, together with persons acting in concert, holds a controlling majority but is below the takeover threshold may acquire a limited additional stake without a public announcement, provided such acquisition is through open market normal segment purchases or pursuant to a buyback, excludes bulk/block/negotiated/preferential deals, is aggregated across purchases without netting sales, may occur in one or more tranches without time restriction, and must not result in the acquirer's combined shareholding exceeding the regulatory upper shareholding cap.

Factory stuffed container entry now requires LEO before port terminal access, tightening customs verification and documentation safeguards.
Factory stuffed and self sealed export containers must enter designated CFSs or buffer yards where gate officers verify container and seal numbers and endorse stuffing examination reports; registration and granting of a Let Export Order (LEO) is completed at the CFS before the container moves to the port terminal, except for specified exempt categories permitted direct terminal entry.

Customs formalities requirement: factory stuffed containers must obtain LEO before port entry, subject to limited exemptions.
Customs requires completion of all export formalities, including the grant of a Let Export Order (LEO), before factory stuffed and self sealed export containers may enter port terminals, except for specified exemptions. Containers must first enter designated CFSs/buffer yards where gate officers verify invoice, stuffing examination report, checklist, container and seal numbers and condition; the shipping bill is registered, inspection recorded and LEO granted. After LEO the container moves to the terminal with the exporter's signed shipping bill copy and CFS gate pass, and terminal gate officers verify LEO status on EDI/Intranet.

ASBA commission parity: ASBA and non ASBA applications to be treated equally and commissions paid accordingly.
Clarification that commission parity applies to both ASBA and non ASBA applications: SCSBs accepting ASBA applications, uploading details and blocking/unblocking accounts shall receive the same commission as Syndicate Members; registered merchant bankers must ensure immediate compliance and the directive was issued under the Board's regulatory powers.

Bench allocation: miscellaneous and customs appeals to one division bench; other excise and service tax matters to another.
All miscellaneous matters and petitions in pending Excise appeals for the year 2006 and all Customs appeals are to be listed before the Division Bench of Member (Judicial) D.N. Panda and Member (Technical) Rakesh Kumar; miscellaneous matters relating to other Excise appeals and all Service Tax appeals are to be listed before the Division Bench of the President, Justice R.M.S. Khandeparkar, and Member (Technical) M. Veeraiyan, to be heard with regular appeals.

Customs EDI infrastructure: custodians must provide site preparation, power backup and specified IT equipment to ensure secure connectivity.
Custodians must provide civil and electrical site preparation including air-conditioned office space, DG set for power backup and EDI server link, and supply networking and communication equipment, an Uninterrupted Power Supply System, computers (including thin clients), servers, dump terminals, printers and other computer peripherals as specified by the systems authority.

Customs EDI infrastructure requirements: custodians must provide site preparation, power backup and specified IT equipment for secure connectivity.
Custodians must undertake site preparation and civil and electrical works, provide properly air-conditioned office space, DG set for power backup and link to the EDI server, and electrical fittings and air-conditioning. They must also provide networking and communication equipment, Uninterrupted Power Supply systems, computers (PCs and thin clients), dump terminals, servers, printers and other computer peripherals as specified by the Directorate General of Systems to enable secure connectivity with Customs automated systems and exchange of information among customs community partners.

EPCG export obligation reporting requirement: holders must file annual fulfillment reports by the extended deadline to trade authority.
Every EPCG authorization holder must submit an annual report on fulfillment of export obligations (both specific and average) as required by the Handbook of Procedure, Vol. I; following observed non submission by the prescribed annual date, the Zonal Joint Director General of Foreign Trade issued a Trade Notice directing all holders to submit the outstanding fulfillment reports by the further specified deadline and to comply with the reporting requirement.

Development norms for non-processing areas set sector-specific limits and require BOA case-by-case approval of infrastructure.
The instruction requires the Board of Approval to approve non-processing area infrastructure items case-by-case considering SEZ size, processing distribution, available FAR, employee projections, location and town planning norms, with category-wide ceilings set by the local development authority and revisable proportionately; construction may be phased linked to processing activity levels, developers must obtain local master plan approval, and sector-differentiated DDA-derived indicative norms specify maximum non-processing areas, assumed FAR, total floor space and detailed floor-space and land-use allocation percentages.

Due diligence for money changers: incorporated franchisees may submit incorporation documents instead of police conduct certificates.
ADs Category I/II and FFMCs may accept a certified copy of the Memorandum and Articles of Association and the Certificate of Incorporation in lieu of a local police conduct certificate for agents/franchisees that are incorporated entities; other requirements in paragraph (C)4 of Annex I remain unchanged, Item No. 6 of Form RMC F should be modified for corporate franchisees, and the directions are issued under Sections 10(4) and 11(1) of FEMA, 1999 with non compliance attracting Section 11(3) penalties.