First Appellate Authority under Right to Information designated for LLP matters, enabling internal appeals within the ministry.
Shri Santosh Kumar, Registrar, LLP, is designated as the First Appellate Authority for Limited Liability Partnership matters in the Ministry of Corporate Affairs with immediate effect and until further orders, allocating responsibility for hearing first appeals under the Right to Information Act and providing administrative contact details.

Customs EDI migration centralises document processing and revises submission, payment messaging and issuance procedures.
Migration of ICD, Whitefield operations to a centrally hosted Customs EDI platform will centralize document numbering and electronic duty-payment messaging, require mandatory temporary scroll generation before dbk scroll creation, shift issuance of certain officer-signed documents from service-centre operators to designated customs officers, and impose pre-migration submission and cash-queue clearance obligations to prevent data loss; helpdesk contacts are provided for operational support and manual clearances will cover the cutover interval.

Amendment to export promotion council listing updates head office address and contact details under foreign trade policy authority.
An amendment to the Appendix-2 listing in the Handbook of Procedures (Vol. I) 2009-2014 updates an Export Promotion Council's head office address and contact details; the change is made under powers granted by the Foreign Trade Policy and recorded by public notice issued and signed by the Director General as an administrative regulatory amendment.

Change of Regional Authority address updates territorial jurisdiction and contact details, amending the Handbook of Procedure.
The Regional Authority at Nagpur has a changed office address and updated telephone, fax and e mail contact details recorded as an amendment to the List of Regional Authorities in the Handbook of Procedure, enacted under powers granted by the Foreign Trade Policy; the notice also delineates the Authority's territorial jurisdiction by listing the specific Maharashtra and Madhya Pradesh districts under its administrative responsibility.

Pharmacopeia interchangeability: alternate pharmacopeial suffixes accepted to fulfil export authorization obligations for pharmaceutical exports under export control framework.
The circular permits acceptance of export documents bearing any recognised pharmacopeial suffix toward fulfilment of an Advance Authorization export obligation. Pharmacopeial suffixes USP, EP, BP, JP and IP are to be treated as interchangeable for documentary compliance, ensuring regional offices uniformly accept alternate pharmacopeia designations when verifying redemption of Advance Authorizations.

Transaction value: post warehousing sales do not qualify as transaction value for customs assessment under Section 14.
The Board clarifies that under Section 14 the transaction value is the price when goods are sold for export to India for delivery at importation, and a sale effected after warehousing in India is not a sale for export or in the course of international trade and therefore does not qualify as the transaction value; accordingly original value determined at filing of the into bond Bill of Entry need not be redetermined and pending assessments should be finalized in line with this view.

Tax rate structure and compliance reforms: revised rates, TDS rationalisation, LLP tax alignment and new dispute resolution measures.
The Act prescribes revised income tax and TDS/advance tax rates with surcharge and education cess treatments, aligns LLP taxation with partnership law, defines "manufacture", empowers scheduled banks to issue zero coupon bonds, and introduces a 100% capital expenditure investment linked deduction for specified infrastructure businesses with restricted set off and consequential asset valuation changes. It broadens anti abuse rules (e.g., property received without adequate consideration treated as income), rationalizes TDS (including mandatory PAN and computerized processing), clarifies transfer pricing methodology and introduces a Dispute Resolution Panel and procedural modernizations such as DIN and electronic service.

Administrative transfer of EOUs to Central Excise aligns jurisdiction while preserving current procedures; trade to seek clarifications.
Administrative control of 100% EOU/EHTP/STP units is transferred from Customs to the jurisdictional Central Excise Commissionerates effective 1 June 2010; this is an administrative realignment to aid uniform administration and GST transition. Existing procedures, documentation and processing for EOUs will continue unchanged pending written clarifications and designated proper officers will be notified by Trade Notice. Ports and specified cargo complexes remain under Customs. Trade is to submit specific queries within the stipulated period for departmental written clarifications and transitional instructions.

Common adjudicating authority appointed: show cause notice reassigned for adjudication to Commissioner of Central Excise (Adjudication)-I.
The Board, exercising powers under customs notifications and the Customs Act, assigns the show cause notice issued by the Additional Director General, DRI (Hqs), New Delhi in the matter of M/s Nehru Place Hotels Ltd. and others to the Commissioner of Central Excise (Adjudication)-I, New Customs House, New Delhi, directing that Commissioner to adjudicate the notice and take all adjudicatory steps necessary under the applicable adjudication procedure.

Terminology correction in trade procedure: 'Annexure 39 A' replaced by 'Appendix 39 A' under FTP authority, affecting certificate issuance.
The Director General of Foreign Trade, invoking Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures (Vol.1), corrects Public Notice No. 64/2009 14 by substituting the term 'Annexure 39 A' with 'Appendix 39 A' in the second paragraph of Paragraph 2 concerning the grant of the Free Sale and Commerce Certificate.

Dematerialisation requirement: majority of non promoter holdings must be dematerialised before shifting securities to rolling settlement.
Companies with connectivity to both depositories may be moved from Trade for Trade Settlement to Rolling Settlement only if a majority of non promoter holdings are dematerialised, evidenced by a certificate from the Registrar and Transfer Agent or, lacking a separate RTA, from a practicing Company Secretary or Chartered Accountant, and provided there exist no other reasons to continue TFTS; stock exchanges must report action taken in their Development Reports.

Mandatory electronic filing of central excise returns required for specified manufacturers and all registered dealers.
Mandatory electronic filing is prescribed for specified Central Excise and CENVAT returns effective 1 June 2010. Manufacturers meeting the duty threshold must file ER4, ER5 and ER6 electronically; EOU manufacturers meeting the threshold must file ER2 electronically. All registered dealers must file quarterly CENVAT returns electronically regardless of CENVAT amounts. Existing procedural instructions for electronic filing and acknowledgements apply mutatis mutandis, and field formations must assist and inform trade and officers to implement the new electronic procedures.

DEPB rate amendment for fish and aquatic products establishes a specified export incentive entry and value cap now effective.
Amendment adjusts the Schedule of DEPB rates for fish and fish products, covering fish, crustaceans, molluscs, aquatic invertebrates and other aquatic animal products in live, chilled or dried form, including ornamental fish. Issued under Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures (Vol. I), the notice specifies the DEPB rate entry for the product group and a value cap when in dried form, and takes immediate effect as a modification to the Schedule of DEPB Rates.

Stay order limitation: tribunals may extend stays for good cause; department may request payment after expiry while parties may seek extension.
Section 35C(2A) sets statutory time targets for tribunal disposal and provides that stays granted by the Tribunal lapse at the end of the prescribed period unless the Tribunal disposes the appeal; judicial rulings permit the Tribunal to extend stays for good cause where delay is not attributable to the assessee. Administratively, once a stay expires and the appeal remains undecided, the department may request payment by letter but should refrain from coercive action, allowing the party to apply for extension; the department may contest extension applications and may challenge indefinite stays before higher courts.

Extension of validity for existing certificates and scrips grants an additional period without need for regional endorsement.
Certificates and Scrips valid on the date of the Public Notice are granted an additional validity period measured from that date, and there is no requirement for endorsement of this extended validity by the concerned regional authority.

Prohibition on lottery remittances: banks must block and scrutinize transfers tied to fictitious fund schemes under foreign exchange law.
Prohibition on remittances for participation in lotteries, money circulation schemes and similar fictitious offers is reiterated; AD Category I banks must be vigilant when opening accounts or permitting transactions collecting fees for such schemes, and residents who collect or remit such payments abroad are liable for contravention of the Foreign Exchange Management Act and for breaches of KYC and AML regulations.

Company name strike-off option allows defunct companies to apply for removal from the register under an administrative scheme.
The Easy Exit Scheme, 2010 permits eligible defunct companies to apply electronically in Form EES, 2010 for striking off their names from the Register; applications must be certified by a practising accountant or company secretary, include director affidavits confirming inactivity, a notarised indemnity bond, and a recent audited statement of accounts. The Registrar will examine filings, issue thirty day notices on the portal and to the company, solicit objections from regulators and tax authorities where applicable, and, if satisfied, strike the name off the Register followed by publication in the Official Gazette.

Immunity from prosecution for defaulting companies filing belated documents under a settlement scheme subject to prescribed additional fee and conditions.
The Scheme permits defaulting companies to file belated documents with the Registrar and obtain immunity from prosecution on payment of statutory filing fees plus an additional fee equal to twenty five percent of the standard additional fee; companies must first raise paid up capital to statutory thresholds where applicable, withdraw appeals against prosecutions before applying, and submit an electronic application for an immunity certificate after Scheme closure but within six months; certain filings and companies subject to prior enforcement action are excluded.

Prohibition on dealing with designated persons: dealers must refuse transactions and immediately report under prescribed procedure.
Dealers in precious metals and precious stones must refuse transactions with any designated individual or entity and immediately inform the Principal Secretary (Home), who will follow the procedural framework in paragraphs 7-10 of the Ministry of Home Affairs order dated 27.08.2009. The list of designated persons is available from the Department's Policy Branch on written application to VATO (Policy), imposing a duty of non engagement and prompt reporting by dealers.

Special Public Prosecutor engagement revised: three year appointment, fee schedule, travel allowances, duties, reporting and payment conditions.
SPPs are appointed for three years, renewable once; either side may terminate with one month's notice. The order prescribes appearance fees (district: effective Rs.1,500, non effective Rs.500; High Court: effective Rs.3,000, non effective Rs.1,000), drafting fees (Rs.400/Rs.500), 10% clerkage, out of headquarters daily fee Rs.400, travel and hotel reimbursements (hotel max Rs.400/day, conveyance lump sum Rs.200), consolidated Rs.800 for criminal revision drafting, written opinion Rs.1,000, and a 25% deduction for late provision of certified acquittal judgments. No retainer; duties include record keeping, appearances, assistance to officers, forwarding judgments with comments, reporting, and billing within three months.