Appellate tribunal non constitution: appeals to tribunal may be filed from the President's assumption of office; dispose pending appeals.
Appeals against adjudicating authorities proceed to the prescribed Appellate Authority under Section 107 and rule 109A; appeals from those Appellate Authorities lie to the Appellate Tribunal under Section 112. Pending non constitution of the Tribunal, the Ninth Removal of Difficulties Order provides that limitation for filing appeals to the Tribunal runs from the date the President or State President assumes office. Appellate authorities should dispose pending appeals and may note in the preamble that tribunal appeals can be filed from the President's or State President's assumption of office.

Speedy clearance of consignments to prevent port congestion by using movement relaxations and nodal officer assistance.
The notice directs importers, customs brokers and stakeholders to expedite clearance and evacuation of imported consignments at Mumbai Port and ICD Mulund to avoid congestion, using movement relaxations for critical staff and drivers and the substitution of an undertaking for a notarized bond; designated Nodal Officers and ADC/JC contact points are provided to assist with passes, filing Bills of Entry, registrations and payment of assessed duties, and a list of overdue or pending clearance cases will be published to prompt remedial action.

Facilitation for Bill of Entry printouts and e-document upload reduces in-person contact; requests via email or WhatsApp.
Importers and customs brokers must request XEAM Service Centre staff by ICEGATE email or WhatsApp to print final Bill of Entry (providing BE number and BE date after OOC) and to upload documents in E Sanchit (providing IRN, DRN, BE number, BE date, IEC code, CHA User ID). XEAM will process printouts on a First In First Out basis for later collection; trade associations must publicize the process and officers are to treat the notice as a Standing Order, with difficulties escalated to the Addl/Joint Commissioner (EDI).

Essential service duty pass: trade members may obtain access to air cargo complex during lockdown via emailed request.
Issuance of an Essential service duty pass is authorized for Members of Trade to access Air Cargo Complex, Sahar during lockdown; members must email [email protected] with member details, mobile number, government issued ID and a scanned photo to obtain the pass in the prescribed format. Departmental officers are to treat this as a Standing Order and stakeholders should report implementation difficulties to the Addl Commissioner/Joint Commissioner of Customs (PRO), ACC (Import), Mumbai.

Relaxation of bond requirements allows undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary relaxation under Section 143AA allows acceptance of an undertaking in lieu of prescribed customs bonds until 30.04.2020, requiring the undertaking to replicate bond content, be signed by the IEC holder and sent from the registered IEC email, and to commit to furnishing the proper notarized bond by 07.05.2020; mandated security is not waived and must be provided as directed. Eligibility is limited to government/PSUs, manufacturers/actual users, Authorized Economic Operators, status holders and warehouse users, with case-by-case consideration for others and recordkeeping by the bond section to ensure replacement by the deadline.

Customs bond relaxation: temporary acceptance of undertakings in lieu of bonds to expedite clearance while preserving security safeguards.
Temporary relaxation under the Customs Act allows acceptance of an undertaking in lieu of a bond from eligible importers and exporters to expedite customs clearance; the undertaking must mirror the prescribed bond, be signed by the IEC holder and submitted from the registered IEC email, and must be replaced by a proper bond within the stipulated replacement period, with no substitution for required security and customs officers retaining discretion to require additional safeguards.

Clubbing refund claims across financial years allowed; refunds must follow original cash and credit payment proportions.
Restriction on clubbing tax periods across financial years for refund claims is removed, permitting applicants to club successive tax periods even across financial years. Refund of accumulated ITC due to a rate reduction on the same goods is not admissible under the provision for inverted duty structure when input and output are identical. Refunds for supplies other than zero rated supplies must be paid proportionately in the original modes of payment-cash refunds and re crediting to the electronic credit ledger-and are limited to invoices reflected in the recipient's GSTR 2A; Annexure B must include HSN/SAC details.

GST registration during insolvency: registration retained, new registrations required and special ITC and refund procedures apply.
Pre-CIRP GST dues are to be treated as operational debt and claimed before the insolvency tribunal; coercive actions are prohibited during the IBC moratorium. GST registration during CIRP should not be cancelled (may be suspended) and the IRP/RP need not file pre-CIRP returns but must obtain new registrations and comply with GST obligations for the post-appointment period. A special procedure allows the IRP/RP to claim input tax credit in the first return for invoices bearing the erstwhile GSTIN subject to specified conditions and permits refund of cash ledger deposits made by the IRP/RP.

Apportionment of input tax credit: asset-value ratio determines transferable ITC, applied to ledger balance on filing.
Apportionment of unutilized input tax credit on demerger or partial business transfer must use the asset-value ratio specified in the scheme, with "value of assets" meaning entire business assets. For multi-State registrations, apportionment is computed at the State (distinct person) level. The asset ratio is taken as on the appointed date of the scheme and applied to the transferor's electronic credit ledger balance on the date of filing FORM GST ITC-02. The ratio applies to total unutilized ITC; the transferor may distribute the transferable amount among tax heads within available balances.

Relaxation of bond requirements allows undertakings in lieu of prescribed bonds to expedite customs clearance during lockdown.
Temporary facilitation permits submission of undertakings instead of prescribed bonds under section 143AA of the Customs Act, 1962 to expedite customs clearance during the lockdown. Relief is available for specified categories (Government/PSUs, Manufacturer/Actual User, AEOs, Status holders, warehouse users) subject to conditions: the undertaking must mirror the bond, be signed by the IEC holder and sent from the registered IEC email or authorised broker, and must be replaced by a proper notarised bond by the stipulated deadline; security obligations and revenue safeguards remain applicable.

Customs facilitation: request printouts and e document uploads remotely to reduce physical contact during COVID lockdown.
Importers and customs brokers shall request XEAM Service Centre staff by ICEGATE email or WhatsApp for printing out out of charged Bills of Entry and for uploading/linking documents in E Sanchit; XEAM contacts and required details are provided, printouts will be processed on a First In First Out basis, and documents may be collected from the Service Centre at trade convenience.

Relaxation of bond requirements permits undertakings in lieu of bonds to expedite customs clearance during pandemic disruptions.
Temporary relaxation allows specified importers/exporters to furnish a signed undertaking in lieu of prescribed bonds to expedite Customs clearance during the COVID disruption. The undertaking must replicate bond content, be submitted by the IEC holder via registered email, and include a commitment to submit the formal bond by the stipulated deadline. The measure does not waive required security; Customs may demand security in suitable form. Eligible categories include Government/PSUs, manufacturer/actual user importers, Authorized Economic Operators, status holders, and warehouse users. Movement of warehoused goods or change of ownership after warehousing is limited to these categories, and field formations must record all relaxations.

Relaxation of customs bond requirements allows undertakings in lieu of bonds, subject to conditions and later formal bond submission.
Temporary relaxation permits importers/exporters to submit an undertaking in lieu of prescribed customs bonds to expedite clearance, available to specified categories and on case-by-case basis for others; the undertaking must mirror bond content, be signed by the IEC holder and submitted from the registered email, commit to later submission of the proper bond, will not replace mandated security, and customs must record all relaxations granted.

Nodal Officer appointment to facilitate customs clearance and resolve import export and ICD/CFS queries swiftly.
Appointment of a Nodal Officer to facilitate Customs clearance and trade queries during the Covid-19 crisis: Ms. Meenu Kumar, Additional Commissioner, is designated as the zonal contact with telephone and email details for assisting importers, exporters and other stakeholders. Queries must include specific documentary references-BE or Shipping Bill numbers and dates, ICD/CFS identifiers, IEC code or full CFS/ICD/custodian details-and the precise issue to enable prompt assistance and monitoring.

Temporary bond relaxation under the Customs Act permits undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary relaxation under section 143AA permits Customs to accept an undertaking in lieu of prescribed bonds to expedite clearance during the lockdown. The relief covers Government/PSUs, Manufacturer/Actual User importers, Authorised Economic Operators, Status holders and warehouse users; undertakings must mirror bond content, be signed on business letterhead, submitted from the registered IEC email, and include a commitment to furnish the proper notarised bond by the stipulated replacement date. Security requirements and revenue safeguards remain enforceable, and Customs must record all relaxations.

Relaxation of bond requirement allows undertakings in lieu of bonds for eligible traders, subject to conditions and replacement by formal bonds.
Temporary measure permits specified importers and exporters to submit an undertaking in lieu of a prescribed bond to expedite customs clearance during the lockdown, subject to conditions: the undertaking must mirror the bond's content, be signed on the IEC holder's letterhead and submitted from the IEC holder's registered email or authorised broker, commit to submitting the formal notarised bond by the replacement deadline, and does not replace any mandated security; customs formations must record all relaxations and may allow movements or changes of ownership in warehoused goods only to manufacturers/actual users, Authorized Economic Operators, or status holders.

Late fee waiver for delayed Bills of Entry enables penalty-free import clearance during coronavirus disruption.
Waiver of late fee charges for delayed filing of Bills of Entry for IGM-related import consignments affected by coronavirus-related disruptions; such late filings will not attract late fee charges until further orders. The waiver addresses difficulties in obtaining documents or accessing ICEGATE and is to be treated as a standing order for customs officers, with specific issues to be reported to designated Appraising (Import) officers.

Demurrage concession on delayed import air cargo encourages prompt clearance; partial waiver subject to timely removal under lockdown measures.
One-time concession: airport and cargo terminal operators shall waive fifty percent of demurrage on import air cargo that landed on or after 20-03-2020, with Bills of Entry filed and lying in custodian warehouses with or without Customs Out-of-Charge, where delay in clearance is attributable to COVID-19 lockdown measures up to 14 April 2020, provided the cargo is cleared and removed by 23:59 hours on 16 April 2020; otherwise normal demurrage applies. No alternative or additional charges shall be imposed during this period.

Extension of Form 15G and 15H validity permits non deduction of TDS where prior forms were filed; payers must report in TDS statement.
Taxpayers who submitted valid Forms 15G and 15H for FY2019-20 are deemed to have validly furnished those forms up to 30.06.2020 for FY2020-21 due to COVID 19 disruptions; payers who do not deduct tax relying on these forms must report the payments/credits in the TDS statement for the quarter ending 30.06.2020 as per TDS reporting rules.

Lower rate TDS/TCS certificates: pending TRACES applications may receive certificates covering unpaid credited or debited amounts after application.
Order requires applicants who timely filed for lower or nil TDS/TCS on the TRACES Portal to e mail the Assessing Officer evidencing pendency; the Assessing Officer must dispose of pending applications and e mail issuance or rejection. A issued certificate for lower or nil deduction/collection applies to amounts credited or debited in the financial year after the application date that remained unpaid or not received until issuance, and the applicant must share the certificate with the deductor/collector.