Pre-shipment inspection certificate acceptance continues pending judicial decision, with consignments subject to full physical examination.
Acceptance of Pre-Shipment Inspection Certificates issued by M/s. NQAQSR-North America for import of metallic waste and scrap is ordered pending judicial determination; field formations must accept such certificates while the Government defends the agency's writ petition, but consignments with those certificates are to be cleared only after full physical examination.

Line of credit for export financing supports Indian supply and project contracts subject to utilisation limits, declaration and FEMA compliance.
A Line of Credit from Exim Bank to the Government of Cote d'Ivoire finances Indian exports for urban transport and agricultural projects; shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may remit commission from personal resources or EEFC balances after realisation of contract value and subject to prevailing rules. Authorised Dealer banks must notify exporters of the circular. Directions are issued under FEMA and do not affect other statutory permissions.

Customs area declaration enables supervised examination, stuffing and sealing of import FCL and export containers at the designated CFS.
The premises of M/s. Ennore Cargo Container Terminal Private Limited are declared a Customs Area to permit examination and clearance of import FCL containers (excluding LCL and passengers' unaccompanied baggage), and to permit examination, stuffing/loading of export cargo into containers under Customs supervision and sealing with Customs Seals; site description, boundaries and applicable procedural rules are specified and operations must follow the referenced public notices.

Extension of time limit for monthly dealers to adjust returns after retrospective tax reduction until the month-end filing.
Extension of the statutory time limit permits dealers with a monthly tax period to make adjustments in returns under rule 7B and rule 30A consequent to a retrospective reduction of tax liability, the adjustment period being extended up to the filing of the month-end return for December, 2005.

Advance licence compliance: documentary alternatives and indemnity required to discharge export obligations when DEEC books are unavailable.
Guidelines set documentary and procedural alternatives for discharge of export obligation on advance licences issued before 31.03.2002 when logged DEEC books are unavailable. For Quantity and Value Based Advance Licences RLAs must obtain endorsed shipping bill copies, bank realization proof, an affidavit cum indemnity, and MODVAT/CENVAT non availment evidence (or specified alternatives); additional value licence steps include shortfall regularisation and price data reliance where customs valuation comment is absent. Customs must verify exports before bond redemption and RLAs must forward E.O. discharge letters and monthly reports to customs. Exclusions apply for fraud, marble licences permitting rough marble imports, and cases with prior adjudication.

Line of Credit for export financing to Mali enables specified project and supply exports subject to foreign exchange compliance.
Exim Bank has extended a Line of Credit to the Government of the Republic of Mali to finance exports from India for rural electrification and an agro machinery and tractor assembly plant; shipments must be declared on GR/SDF forms, no agency commission is payable under the LOC (exporters may use own resources or EEFC balances for commission subject to realisation and remittance rules), and the LOC specifies terminal utilisation periods and compliance with FEMA based directions without prejudice to other statutory permissions.

IEPF deposit compliance precludes prosecution for delayed deposits under the Companies Act when remedial deposit was actually made.
Companies that actually deposited the requisite unpaid dividends and related amounts into the Investor Education and Protection Fund within the prescribed remedial period satisfy the objective of earlier circulars and should not be prosecuted for delay; regulatory authorities should proceed with prosecutions only where no such compliance was effected and withdraw prosecutions already filed against companies and their directors that met the deposit requirement within that period.

Tamper-proof one time bottle sealing mandated to secure containerized exports and reduce routine resealing and examinations.
Adoption of tamper proof one time bottle sealing is mandated as the primary sealing method for containerized export cargo, bonded closed trucks and LCL containers sealed in officers' presence to prevent tampering and avoid resealing and routine port examination except on specific intelligence. Department-provided seals' cost may be recovered from exporters but exporters must not be compelled to buy exclusively from the department; cargo not capable of bottle sealing remains subject to normal examination norms at the gateway port.

Selection for scrutiny governed by mandatory categories, supervisory approval, and a computer assisted case selection system.
Selection of non corporate returns for scrutiny mandates compulsory categories including search and seizure, surveys, large Chapter VIA deductions, substantial refund claims, appellate additions, international transactions and transfer pricing adjustments, certain financial institutions and exempt entities with large receipts, stockbrokers, professionals, contractors, builders, and cases with substantial fresh capital or new loans. Exclusions apply for repeatedly low addition cases except where a substantial question of law arises. CCIT/DGIT approval may authorize additional selections subject to overall selection limits and timeliness. Networked selections are effected through the Computer Assisted Scrutiny System; assessing officers must report monthly lists to supervisors.

Scrutiny selection criteria for corporate taxpayers require mandatory examination of specified categories and automated selection.
Compulsory scrutiny applies to specified corporate returns including those from search and seizure, surveys, large Chapter VIA deductions or refund claims, repeat appellate additions on identical issues, banks, PSUs, listed large companies, book profit taxpayers, large non governmental institutions, significant international transactions or prior transfer pricing adjustments, NBFCs and investment companies above capital thresholds, certain stockbroker anomalies, amalgamation set offs, export linked deductions, large contractors and builders, cases with substantial fresh capital or loans, and first time claims of enumerated exemptions; selection may be automated via CASS and is subject to managerial caps and exclusion where prior scrutiny showed minimal sustained additions.