Disposal of unclaimed cargo: Revised procedure mandates notice, NOC, valuation and e auction with post sale Customs clearance.
Custodians must list unclaimed/un-cleared cargo older than 30 days and update importer details; Customs will segregate shipments needing retention or regulatory clearances and sample-check 10%. Custodians issue 10 day notices to importers, prepare inventories within 20 days, and obtain Customs NOC before auction. Where required, custodians fund sample testing for regulatory agencies; consignments unfit for use must be destroyed at custodian expense. Valuation by approved valuers sets a reserve price and approved lots are sold by e auction under multi-stage bidding rules. Post-sale, a consolidated bill of entry is filed, Customs assesses duty within 15 days, and goods are released on payment.

GSTR-3B filing required electronically via common portal by the specified deadline for September returns notification.
The Chief Commissioner amends a prior notification to insert a proviso requiring that the return in FORM GSTR-3B for September 2018 be furnished electronically through the common portal on or before the specified deadline, thereby prescribing the procedural mechanism and final date for electronic submission.

IGST export refunds: extension of officer interface rectification and single use Revised Refund Request for differential IGST and compensation cess disbursal.
Extension of officer interface rectification permits exporters to submit a Revised Refund Request (RRR) to obtain differential IGST refunds, including cases involving omitted or non transmitted Compensation Cess, for shipping bills already scrolled. Designated AC/DCs will verify and sanction the revised amount in ICES via officer interface to generate a fresh scroll for the differential amount; the facility is available only once per eligible shipping bill and exporters and officers must exercise due diligence.

Drawback election prevents later IGST refund when exporter declared and claimed a higher composite drawback rate on the shipping bill.
Where exporters claimed composite or higher All Industry Rates of drawback and made the requisite shipping bill declarations (including DBK declarations and drawback serial suffixes), they thereby relinquished any claim to IGST refund; the shipping bill is treated as the claim for drawback under the Drawback Rules, and authorities will not permit subsequent IGST refunds after such an election.

GST trader insurance scheme sets eligibility, claim procedure, spouse priority, and delayed payment interest rules.
Insurance scheme for GST-registered sole proprietorships, partnership firms and Hindu Undivided Families in the State provides accidental death cover of Rs. 5,00,000 for one year, with proposals invited only from IRDA-registered insurers having a branch in Uttarakhand. The scheme covers traders registered on the commencement date and those registering during the scheme period, excludes companies and government bodies, and ceases automatically on cancellation of registration. Claims are payable to the surviving spouse or, failing that, under nomination or succession certificate, with application to be made through the jurisdictional tax within 90 days and settlement within three months, failing which penal interest applies.

Permission and procedures for manufacturing in bonded warehouses, with integrated licensing, digital records and GST/customs treatment.
Prescribes a consolidated procedure and forms for permission to carry out manufacturing or other operations in bonded warehouses under section 65, integrating the private bonded warehouse licence under section 58 and digital record keeping obligations; mandates maintenance and monthly digital submission of combined accounts (Annexure B), execution of a general triple duty bond (Annexure C), and specifies GST and customs treatment for resultant products, waste/refuse, exports, domestic clearances and importations, together with premises verification, security, and reporting requirements.

Customs Area Specification designates Surat Airport terminal and apron as authorized place for international baggage handling under customs control.
Specification designates the Terminal Building at Surat Airport, including the adjacent apron, as the customs area authorized for loading and unloading international passenger baggage under the Principal Commissioner's delegated powers, subject to the Customs Act and government instructions. The schedule identifies the ground floor (arrival side), the first floor (departure side) and a first-floor warehouse area with their respective areas and boundary descriptions as constituting the specified customs area.

Registered valuer requirement ensures insolvency valuations are undertaken only by valuers registered under the Companies valuation rules.
The Circular directs that valuations required under the Insolvency and Bankruptcy Code and its regulations must be performed by valuers registered with the IBBI under the Companies (Registered Valuers and Valuation) Rules, 2017; insolvency professionals shall not appoint any person other than a registered valuer to conduct such valuations. It notes IBBI's role in examinations, recognition of Registered Valuer Organisations, registration of valuers, and references a transitional arrangement for pre existing valuers to complete ongoing assignments.

TDS under GST: government deductors must register, remit deductions via GST portal and file monthly GSTR 7 returns.
Section 51 requires government deductors to withhold GST TDS, register on the GSTN and remit deducted amounts via CPIN on the GST portal. DDOs must remit deductions into a separate SBI current account by ECS (NACH), select payment modes (NEFT/RTGS, OTC, online), obtain CIN credit in the Electronic Cash Ledger, maintain Annexure A records, file FORM GSTR 7 by the tenth of the following month (or as specified under bill wise deposit), and issue FORM GSTR 7A TDS certificates after filing.

Uniform sampling procedure for exchange warehouses mandates sealed multi sample collection with depositor presence to reduce quality disputes.
Exchanges and clearing corporations must collect and seal adequate samples of goods deposited at accredited warehouses in the presence of the depositor or authorized representative; the circular advises retention of four samples-one for analysis, one with the warehouse service provider for comparison, one given to the depositor, and one kept for record/lab reference-and directs exchanges to amend bye laws, notify brokers, publish the procedure, and report implementation within the prescribed timeframe.

Designation of Additional and Deputy/Assistant Commissioners as CPIOs and First Appellate Authorities under RTI procedure.
Specified Additional and Deputy/Assistant Commissioners are designated as the Central Public Information Officer and First Appellate Authority for the Commissionerate of Customs (Airport & Administration), Kolkata, under section 5(1) of the Right to Information Act, 2005, with officers, charges and jurisdictions listed in an annexure; appeals from CPIO decisions may be filed with the First Appellate Authority within the Commissionerate.

Drawback election bars IGST refund where exporter declared higher drawback and thereby relinquished any IGST refund claim.
Where exporters elected composite or higher drawback rates and made the prescribed electronic or manual declarations on the shipping bill, they relinquished any IGST refund claim; shipping bills are treated as the statutory drawback claim and required EDI/manual declarations must be made when suffixing drawback serial numbers to claim composite rates.

GST TDS accounting clarified: a dedicated PAO suspense sub head enables DDOs to account bunched TDS and report implementation issues.
The circular amends the accounting treatment for GST TDS by opening a dedicated sub head "08 GST TDS" under Major Head 8658.00.101 - PAO Suspense, with reduced accounting code 86580344 and SCCD code 367, enabling DDOs to account for bunched TDS under Option II; implementation difficulties are to be reported to the Taxation Department, Mizoram.

SION amendment expands allowable import input to include Lauryl Myristyl Alcohol alongside Lauryl Alcohol for export input norms.
Amendment to SION A-1486 alters import item 1 description from Lauryl Alcohol to Lauryl Alcohol/Lauryl Myristyl Alcohol for Sodium Lauryl Sulphate 90%; allowed input quantities against 1 kg export are: Lauryl Alcohol/Lauryl Myristyl Alcohol 0.780 Kg, Chloro Sulphonic Acid 0.441 Kg, Sodium Hydroxide 0.175 Kg, and E.D.T.A Tech 0.0005 Kg.

Handling of seized valuables: adopt barcoding, biometric key controls, weighing, X ray and GPS tracking to prevent theft.
Guidelines require upgraded custodial controls for seized valuables to prevent theft and substitution by mandating bar coding/QR tagging for inventory, restricted access to strong rooms with biometric key management linked to CCTV, recording and periodic verification of the gross weight of sealed containers, installation of electronic weighing machines and X-ray scanning for stock-taking, GPS tagging of packages and vehicles during transit, and adoption of an e-malkhana-type electronic inventory system alongside issued SOPs.

Corrigendum under Section 154 updates a public notice: regulatory citation corrected and professional qualifications amended.
Corrigendum issued under Section 154 of the Customs Act corrects two textual errors in a prior public notice: it updates the regulatory citation to CBLR, 2018 and expands the listed professional qualifications to include Company Secretary and postgraduate legal qualifications, serving as an administrative correction to the notice's references and qualification enumeration without changing substantive policy.

Registration requirement for authorised carriers to register under amended cargo manifest regulations and submit prescribed documents.
Authorised carriers filing Arrival and Departure manifests must register with the Commissioner of Customs by applying in Form I and submitting the Annexure II checklist of supporting documents, including identity and address proofs, incorporation/partnership documents, power of attorney or board resolution, police clearance for authorised persons, GST registration evidence, steamer agency agreement where applicable, and copy of previous licence.

IGST refund on exports: shipping bill treated as refund claim once EGM and valid GST returns filed, payment via PFMS.
Refund of IGST on exported goods is triggered when the shipping bill is deemed an application after filing a valid export general manifest and a valid return in Form GSTR 3 or GSTR 3B; the Customs system processes the claim and credits IGST electronically to the exporter's bank account registered with Customs, with payments routed through PFMS. Exporters must ensure matching of Table 6A details in GSTR 1 with customs records, validate bank account details in ICES/PFMS, and note that refunds may be withheld on request of the jurisdictional tax authority or if exports violate customs law.

E-way bill discrepancies: minor document errors should attract penalty but not detention in specified cases.
The Commissioner clarifies that where consignments are accompanied by an invoice or other specified document and a valid e-way bill, detention and seizure proceedings should not be initiated for limited inadvertent discrepancies-such as minor name spelling errors with correct GSTIN; PIN code mistakes not affecting e-way bill validity; minor address locality errors; one or two digit errors in document or vehicle numbers; and limited HSN digit inaccuracies where the first two digits and tax rate are correct-and that such consignments should attract the statutory penalty recorded in the prescribed adjudication form, with weekly reporting of non detention cases.

E-way bill requirement for goods stored in transporter godown: declaration ends movement, new e-way needed for onward transfer.
E-way bill obligation applies to goods temporarily stored in a transporter's godown; if the consignee declares that godown as its additional place of business with the transporter's concurrence, arrival at the godown concludes the transportation under the e-way bill and extension is not required. Subsequent movement from that godown to other recipient premises requires a fresh valid e-way bill. Transporters offering warehousing must register and maintain accounts as warehouse keepers, while recipients must maintain required records and may keep books relating to stored goods at their principal place of business.