Correct TR-6 assessee code format required; banks will verify challans to ensure accurate excise and service tax payments.
Use of the prescribed TR-6 Challan format is mandated for payment of Central Excise duty and Service Tax, and assessees must enter their correct 15-digit assessee code on the Challan; authorized banks will be provided a complete list of assessee codes to verify entries when accepting TR-6 Challans.

Disposal of unclaimed cargo: custodians may auction goods after valuation, customs scrutiny, and duty assessment.
Procedure for disposal under Section 48 applies to goods landed at least one year earlier; custodians must submit detailed lists, issue 15 day notices to consignees and display notices. Customs has 15 days to mark consignments for retention or dispute; otherwise the custodian may sell. Custodians fix reserve prices via Government approved valuers; customs samples 10% of consignments for inventory. Disposal is by public auction/e auction/tender (publicized), with up to four auctions and the last auction selling to the highest bidder. Bidding is on a cum duty basis, duty is back calculated, consolidated Bills of Entry are filed buyer wise, and proceeds are shared under Section 150.

Handbook amendment: addition of Hodaideh Kuwait to Annexure II, Appendix V under Foreign Trade Policy.
The Handbook of Procedures (Vol. I) is amended to add Hodaideh, Kuwait to Annexure II to Appendix V under paragraph 2.4 of the Foreign Trade Policy, 2004-09, by Public Notice No. 71/2005.

Entitlement calculation for rough marble imports requires turnover under chapter classification and revised CA certificates; eligibility requires prior establishment.
Clarifies that entitlement for import of rough marble blocks/slabs is to be calculated solely from turnover of marble imports under the relevant import classification; importers may include complete turnover for the preceding year and must file revised Chartered Accountant certificates evidencing that turnover. Also clarifies that manufacturing/processing units must have been established when marble was under the SIL list or earlier, and applicants must produce documentary proof of establishment for eligibility.

Movement of Export Containers: Prestage documentation and seal verification required, entry time limit and conditional dock admission.
Procedure centralizes customs documentation for FCL export containers at a designated prestage area: exporters present required documents and checklist for verification, after which the authorised officer may grant a Let Export Order (LEO) in the EDI system subject to seal verification at prestage and docks gates. Containers selected by EDI will be examined at the prestage ramp; opened or unsealed containers will receive a Customs One Time Seal and endorsement. Exit and entry require seal integrity checks and timely transit, with diversion for tampered seals and conditional admission for delays.

Tax deduction from salaries: employers must compute and deduct TDS on estimated salary income and comply with reporting requirements.
Employers must estimate each employee's salary income (including taxable perquisites) for 2005-2006, compute tax at prescribed rates according to age and gender, and deduct tax on average at each payment under Section 192; employers may elect to pay tax on non monetary perquisites using the average tax rate. Mandatory disclosures, verification and forms (including Form 12BA, Form 16/Form 16AA and Form 10E where applicable), PAN/TAN quoting, electronic filing of quarterly statements and annual TDS returns, prescribed valuation rules for perquisites, and prescribed deductions under Section 16 and Chapter VI A govern the calculation, deposit and reporting of TDS, with specified penalties for noncompliance.

Standard Input Output Norms updated to amend import-export input requirements and add new sectoral product entries.
This public notice amends the Handbook of Procedures, Vol.2 (2004-2009) by revising the Statement of Standard Input Output Norms: it adds new sectoral entries for chemicals, engineering, plastics and textiles; corrects and amends product descriptions and allowed import quantities; deletes a specified engineering norm; and inserts fuel (HSD) usage footnotes for certain leather sector norms. Annexures A-E set out the detailed textual and quantitative changes to the norms.

Authorized bank branch added to permit collection of foreign trade application payments for the Jaipur office.
Pursuant to paragraph 2.4 of the Foreign Trade Policy, the Director General amends the Handbook of Procedures (Vol. I) by adding the Bhilwara Branch of Central Bank of India to Appendix-3, authorising that branch to receive payments towards application fees and related sums payable to the Office of the Joint Director General of Foreign Trade, Jaipur.

Bank guarantee norms under EPCG scheme broadened to include port custodians, easing security requirements for importing capital goods.
Service providers in the port handling sector appointed as custodians by jurisdictional Customs/Central Excise authorities are eligible for a 25% Bank Guarantee when importing capital goods under the EPCG scheme, modifying Circular No.58/2004-Cus; Trade Notice and Standing Order to be issued for guidance and implementation issues reported to the Board.

Import of perishable fish items now permitted through a designated land port when destined for human consumption, excluding breeding seed.
Import regulation amended to permit entry of perishable fish items destined exclusively for human consumption via the designated land port at Petrapole, provided consignments exclude seed material for breeding or rearing, and prior Board Circular No.43/2001-Cus. and related instructions are to be read as amended.

Non-acceptance of pre-shipment inspection certificates suspended for specified agencies; metal scrap cleared only after full inspection and mis-declaration review.
Certificates issued by eight specified inspection agencies are not to be accepted by Customs pending DGFT investigation and any delisting decision. Consignments of metallic scrap with Bills of Lading dated on or before 1 December 2005 and carrying certificates from those agencies may be cleared only after 100% examination; adjudication or penal action is to follow solely where goods are mis-declared or contravene the Customs Act or the Foreign Trade Policy.

LCL cargo movement between CFSs permitted; jurisdictional commissioners may allow transfers by standing order while safeguarding revenue.
Jurisdictional Commissioners shall issue standing orders permitting movement of containers/trucks loaded with LCL cargo from one CFS to another within their jurisdiction to optimize container/truck space while ensuring the facility is not misused and revenue is safeguarded.

Conversion of foreign going vessels to coastal status: customs must expedite conversion and duty assessment without imposing a three day notice.
Conversion of foreign going vessels to coastal status requires prompt customs handling without any requirement of advance three day notice; duty on ship stores may be paid on entire bonded stores or on the estimated quantity to be consumed during the coastal run with refund for unutilized stores, and assessments must be completed within prescribed time. In exigencies when vessels are anchored outside port limits, Customs should cooperate and, if necessary, deploy staff to the vessel to expedite conversion while safeguarding revenue.

Inspection requirement for metallic scrap: Customs to apply 100% inspection where bill of lading is on or before December first and certificates issued.
Consignments of Metallic Scrap with a Bill of Lading dated on or before 1 December 2005 and for which certificates have been issued by the specified agencies shall be cleared by Customs subject to 100% inspection, in accordance with the procedures set out in the applicable customs inspection circular. The instruction amends the closing provision of the earlier policy circular and is issued with DGFT approval.

Simplified bond module enables single multi utilisation bonds for custodianship and transhipment with electronic re crediting on proof of transfer.
Adopt a single electronic bond module to eliminate multiplicity and permit multi utilisation of bonds for custodianship and transhipment; utilize existing mother bond practice and amend guarantees to cover transhipment. Once inter port message exchange is operational, the EDI bond module will automatically re credit bond value on receipt of electronic proof of safe landing or certificate of transfer at the destination, in conformity with the Goods Imported (Condition of Transhipment) Regulation, with the Directorate of Systems and Data Management implementing the electronic mechanism.

Automation of transshipment permits treats IGM entries as transshipment requests, streamlining electronic port to ICD cargo movement.
The SMTP portion of the IGM will be treated as the transshipment request, eliminating separate carrier applications; carriers must record the transporter code in a new IGM field. ICES will exchange transshipment permit data among carrier, transporter, gateway custodian and destination ICD/CFS. Transporters must electronically submit a Container Arrival Report to the destination ICES, which will be matched to generate a Landing Certificate transmitted to the gateway for closure of IGM lines. Transmitted permits will be converted into IGMs at the recipient port without fresh filing by shipping lines; bond debit/credit rules are being revised separately.

Waiver of bank guarantee for carriers handling high-volume import containers to speed transhipment across modes and terminals.
The Board waives the bank guarantee requirement for transhipment of containerized import cargo by carriers handling more than 1000 TEUs in a financial year, across all modes and including shipping lines, ICDs and CFSs. Commissioners of Customs may grant discretionary waivers for lower-volume carriers with satisfactory track records. Circulars 78/2001-Cus and 52/2004-Cus are modified accordingly and trade is to be notified by Public Notice.

Import manifest amendment under section 30(3): proper officer may allow non fraudulent corrections, limiting adjudication for operational exceptions.
Amendments to the Import General Manifest (IGM) shall be considered under the authority of section 30(3): the proper officer may permit correction or supplementation where the manifest or report is incorrect or incomplete and there was no fraudulent intention. Adjudication and penalties are required only where amendments involve fraudulent intent or substantial revenue implications. Exceptional operational situations causing post filing quantity changes should be accommodated and Circular No. 13/2005 is amended accordingly; the trade is to be notified by public notice.

Risk Management System in imports enables selective screening and shifts routine assessment to post clearance audit.
A centralized Risk Management System will process electronically filed Bills of Entry and IGMs via ICES to determine appraisal, examination or direct release; its directives are binding on field formations unless overridden with written authorization from a jurisdictional Commissioner (not below Addl./Joint Commissioner). Routine concurrent assessment is replaced by selective quality assessment and Post Clearance Compliance Verification, with RMS selecting cleared BEs for audit and auditors issuing consultative letters before formal adjudication.

Accredited Clients Programme enables risk-based self-assessment clearance with assured facilitation subject to compliance and audit.
The RMS with the Accredited Clients Programme permits risk-based clearance of bills of entry through self-assessment without examination for registered Accredited Clients, with Post Clearance Audit replacing Concurrent Audit. Accredited Clients receive assured facilitation across EDI/RMS-enabled ports except for limited random or intelligence-driven selections; they must use digital signatures, ICEGATE filing, designated bank accounts for duty payment, meet eligibility and compliance criteria including certified accounting systems, and face possible deregistration for persistent non-compliance.