Single Window routing requires documented manual referrals to PGAs and weekly reporting to the Single Window Commissioner.
For consignments referred manually to PGAs, the Superintendent/Appraiser must record the reason and forward the Bill of Entry only with Assistant Commissioner/Deputy Commissioner approval and endorsement; the AC/DC must email weekly details and reasons for all such Bills of Entry to the Commissioner (Single Window). Recorded cases will be reviewed by the Working Group and implemented in the Single Window system to improve automated routing.

Refund certification requirement enables provisional payment to exporters after statutory auditor certificate under CENVAT rules.
Scheme supplements existing notifications to expedite refunds for exporters of services whose claims under CENVAT rules remained undisposed by the prior cutoff; remanded claims are excluded. Provisional payment is administratively available upon prescribed certificate submission: statutory auditors sign for companies, chartered accountants for non companies, in the specified annexure format. Professional disclaimers required by audit guidance do not invalidate the certificate if the core annexure averments are present.

Import/export permissions through ICD Tumb restricted and subject to specified prohibited goods, testing, officer assessment and filing conditions.
Permission is granted to permit import and export of permissible goods through ICD Tumb under EPCG, Advance Authorisation and Duty Free Import Authorization schemes, excluding specified textile items and non-ferrous metals. Movement via ICD Tumb is subject to assessment of Bills of Entry and Shipping Bills by an officer not below Assistant/Deputy Commissioner, selective chemical analysis of synthetic textile exports by designated laboratories, selective test weight checks, advance submission of Shipping Bills/Bills of Entry, and production of Release Advice where required.

Drawback sanction authority clarified: Specified Officers and authorised Commissioners may sanction and disburse claims on DTA to SEZ supplies.
Clarifies that the Specified Officer posted in the SEZ is the primary authority to grant drawback on supplies from DTA units to SEZ units or Developers, though claims may also be made by DTA suppliers on the basis of disclaimers. Commissioners of Central Excise or Customs and Central Excise may delegate authorization to Dy./Asstt. Commissioners of Central Excise for disbursement against disclaimers, and PAO-issued cheque books of the relevant Commissionerate may be used for disbursement and accounting. Disclaimers must be supported by a certificate from the Specified Officer confirming no prior drawback claim to prevent double recovery.

Warehouse recordkeeping now requires digital records with audit trails, monthly Form A/Form B returns, acknowledgements, and authorised signatories.
Licensees must maintain digital records of receipt, handling, storage and removal of warehoused goods in prescribed Form A with an audit trail, update records immediately upon transactions, and make them available for verification. Monthly paper returns in Form A are to be filed with the Bond Officer within ten days after month end; where section 61 warehousing periods expire, information must be filed by the 10th day of the preceding month in Form B. Acknowledgements on receipt, appointment of authorised signatories with specimen signatures, and basic IT/office facilities at the warehouse are mandated.

Public warehousing license: prescribed application form, expedited processing timeframe, annual insurance compliance, deemed validity until surrender.
Prescribes a standard application form for licences under the 2016 warehousing regulations to ensure uniform information and aid site security assessment; existing licensees under transitional provisions need not file the new form. Licensing authorities must examine applications, conduct site visits and decide within the Board's prescribed timeframe; on proposed grant applicants must complete documentary requirements before final licence issuance. Licences remain valid until surrender or cancellation, eliminating annual renewal, while annual submission of insurance evidence and continued solvency compliance remain required.

Single Window clearance: reduced ADC referrals for non pharmaceutical and dual use items declared without API or medicinal end use.
Simplification measures under SWIFT permit importers to avoid ADC referrals by declaring items listed in the PGA Exemption Category or, for dual use/excipients, by declaring non pharmaceutical grade status, absence of API, and non medicinal intended end use; sampling will be risk based with ADC officers drawing samples only as needed and repeat sampling of the same tested batch avoided. Digitally signed declarations and guarantees within the Integrated Declaration will replace hardcopy submissions, and ADC regulatory clearance will be performed at notified ports or by the nearest ADC for transshipments with IT upgrades to enable data access.

Levy on branded textile goods: excise applies to branded items meeting the retail-price threshold, with targeted retailer exceptions.
Excise duty is levied only on readymade garments and made up textile articles that bear or are sold under a brand name and meet the retail price threshold. Activities such as affixing a brand, labeling, relabeling, repacking from bulk to retail packs, or other treatments that make the product marketable amount to manufacture. Retailers who only stick a retail price on goods purchased from the open market without branding or such treatments are not liable. Specified exemptions apply based on retail price and aggregate clearances, and field visits to retail outlets are restricted absent specific inputs of evasion.

Warehouse licence applications must use the prescribed form; decisions issued within 30 days with centralized verification.
Board-prescribed application Form for licences under the Public/Private/Special Warehousing Licensing Regulations, 2016 standardises required information and declarations for new bonded warehouse applicants, functions as a premises and security checklist, and must be published on Commissionerate websites. The Bond Officer must examine and report within 15 days and the Principal Commissioner/Commissioner must decide within the next 15 days (target 30 days). Centralized post-verification via DRI (HQ) and DGCEI (HQ) is to be used without delaying grant; licences remain valid until surrender or cancellation, with annual insurance and solvency submissions required.

India-Mauritius DTAA review group to examine consequences of recent amendments and recommend administrative and regulatory responses.
A Joint Secretary led Working Group has been constituted to examine consequential issues from amendments to the India-Mauritius Double Taxation Avoidance Convention, comprising departmental officers and representatives of securities market stakeholders, tasked with analysing operational and regulatory implications and submitting recommendations to the tax administration within a short-term reporting period.

Indirect Tax Dispute Resolution Scheme allows declaration and discharge upon payment with immunity from prosecution.
Indirect tax disputes pending in appeal before the Commissioner (Appeals) as of 1 March 2016 are eligible for the Indirect Tax Dispute Resolution Scheme, 2016 covering Central Excise, Customs and Service Tax. A declarant submits a declaration to the designated authority, pays tax with interest and a 25% penalty within fifteen days of acknowledgement, and notifies the authority within seven days; on proof of payment the authority shall issue a discharge of dues within fifteen days, close proceedings and grant immunity from prosecution.

Krishi Kalyan Cess accounting codes assigned to segregate tax collections, interest, refunds and penalties under service tax framework.
Accounting and reporting arrangements were prescribed for the Krishi Kalyan Cess, effective from the commencement of Chapter VI of the Finance Act, 2016, and a new Minor Head "507 Krishi Kalyan Cess" with sub heads for tax collection, interest receipts, deducting refunds, and penalties was allocated by the Controller General of Accounts for use in government accounting.

Electronic records for warehoused goods required; monthly returns and acknowledgements ensure customs compliance and auditability.
Licensees must maintain detailed records of receipt, handling, storage and removal of warehoused goods in the prescribed Form A and store the prescribed data electronically with immediate entry upon deposit or removal; software must provide an audit trail and records must be available for verification by the Bond Officer. Licensees shall file a monthly return in Form A within ten days after month end and, where warehousing is expiring, furnish required information in Form B before the preceding 10th; returns are submitted as paper copies. Acknowledgements on receipt and appointment of authorised signatories and basic facilities are required.

Indirect Tax Dispute Resolution Scheme enables settlement of pending appeals by declaration and payment, securing closure and prosecution immunity.
The notice sets out the operational mechanics of the Indirect Tax Dispute Resolution Scheme, enabling declarants with appeals pending before the Commissioner (Appeals) to settle disputes by making a declaration and paying tax dues with interest and a portion of the penalty; prescribed forms govern declaration, acknowledgement (which suspends appeal proceedings for a limited period), deposit reporting, and issuance of a discharge order, after which appeals are removed from pendency without creating precedent.

Tax compliance rewards recognise VAT dealers; selection based on net tax paid and growth, subject to eligibility conditions.
Scheme awards ex-gratia recognition to VAT dealers for 2015-16 across turnover bands for highest tax paid or highest growth. Eligibility depends on net tax paid (admitted VAT/CST after deducting refunds and carried-forward tax credits); deposits of past-period dues in the award year are excluded. Dealers with declining tax, adverse records, outstanding unstayed demands, return defaulting, or departmental penalties in the preceding two years will be ineligible. A Reward Evaluation Committee of senior officials will determine entitlement, quantum, and mode of payment, with its decision final and binding.

ODI compliance: identify and verify beneficial owners above 25%/15%, maintain KYC, and report transfers and suspicious activity.
ODI issuers must identify and verify beneficial owners exceeding 25% (companies) or 15% (partnerships/trusts/unincorporated bodies) and, if no such owner is identified, verify the natural person(s) controlling operations; KYC documents per Annexure must be maintained and produced on demand.

Duty-free import procedure for nominated agencies requires bonds and bank guarantees; exporters must furnish proof of export.
Nominated agencies supplying duty free gold, silver and platinum must clear exempted imports on a bill of entry for home consumption and not under warehousing; transitional storage in existing licensed vaults is allowed. Agencies must execute bonds to maintain accounts and to cover duty liability if exporters fail to meet export obligations, and must furnish a bank guarantee with limited exemptions for designated banks and certain public sector undertakings. Exporters/EOUs must register or self declare, supply proof of export within the Foreign Trade Policy period, and nominated agencies must file monthly exporter wise accounts and deposit duty where export proof is not produced.

Execution of BG/LUT: manufacturer exporters must prove status to obtain reduced bank guarantee; others face full bond-backed security.
The Trade Notice directs that holders of Advance Authorization and EPCG Authorization claiming status as manufacturer exporter must independently prove that status to obtain the reduced security regime; demonstrable manufacturers qualify for a bond backed by reduced bank guarantee or cash security, whereas exporters unable to substantiate manufacturing must provide a bond backed by a bank guarantee covering the full excise-duty-savings exposure under the applicable customs instructions.

Indirect Tax Dispute Resolution Scheme enables declarants to settle pending appeals via prescribed forms and deposit timelines.
The Indirect Tax Dispute Resolution Scheme, 2016 allows appellants before Commissioner (Appeals) on 1 March 2016 to file a declaration with a designated authority under Rules that prescribe Form 1 for declaration, Form 2 for acknowledgement, Form 3 for deposit reporting (deposit within a fortnight of acknowledgement and report within seven days), and Form 4 for issuance of a discharge order; a named Assistant Commissioner is authorized as designated authority with secretarial support provided by the Superintendent, Tax Arrear Recovery.

Appointment of Standing Counsels: fresh panel designated to represent indirect tax litigation across High Courts under specified engagement terms.
A fresh nationwide panel of Senior and Junior Standing Counsels is appointed to handle Central Board of Excise & Customs indirect tax litigation for a three year term, superseding the earlier notification. Appointments are subject to the engagement terms in the Board's instructions of 5.12.2007 and supplemental instructions of 14.09.2012. The order lists counsel allocations by High Court, includes zonal and DRI allocations, allows field formations to avail DRI listed counsels and vice versa, and records concurrence of the Ministry of Law & Justice and the Integrated Finance Unit.