Write-off of tax arrears: committees empowered to recommend and exercise delegated write-offs with required reporting.
Three-member Committees of Chief Commissioners or Commissioners (or equivalent officers available in the zone) are to examine and recommend write-off proposals; Committees possess full powers to abandon irrecoverable fines and penalties under the Customs and Central Excise Acts and may write off irrecoverable duties up to prescribed monetary thresholds subject to reporting requirements to the Board or Chief Commissioner as specified. Interest on amounts written off is automatically extinguished, and the authority competent to act is determined by the duty/tax amount involved.

IGST refund on exports requires correct EGM and valid GST returns for electronic credit to the registered bank account.
Under Rule 96, a shipping bill is deemed an application for refund of integrated tax once a correct Export General Manifest and a valid GSTR-3 or GSTR-3B return are filed; Customs will match shipping bill data with Table 6A of GSTR-1 and electronically credit the refund to the bank account on record, subject to PFMS validation, while refunds are to be withheld for exports in violation of Customs law.

Corporate Debt Investment Limits redefined to exclude overseas rupee bonds and to create an infrastructure sub limit for long term FPIs.
Foreign investments in overseas rupee denominated bonds are excluded from the Combined Corporate Debt Limit, which is renamed Corporate Debt Investment Limits and restated in Rupee terms; amounts previously counted against the old limit are carved out and reallocated. A sub limit within the CDIL is established exclusively for Long Term FPIs to invest in infrastructure sector corporate debt (listed and unlisted), available on tap, while investments in unlisted corporate debt and securitised instruments remain subject to an existing aggregate cap and other extant FPI conditions continue to apply.

Reporting requirements for Category III AIFs updated to capture commodity derivatives exposure and impose single-commodity investment limit.
Category III Alternative Investment Funds must comply with a single-commodity investment limit and enhanced reporting obligations for commodity derivatives. Revised formats require non-leveraged AIFs to report scheme-wise cumulative net investments including a commodity derivatives line and maximum investment in any single commodity; leveraged AIFs must submit monthly scheme-wise exposure breakdowns across long/short futures and options, cash equivalents and gross totals, plus a table on maximum single-commodity investment. Reports in the revised formats are required for periods ending on or after September 30, 2017, and prior reporting requirements are modified accordingly.

Courier Shipping Bill CSB V permits exporters with IEC to export e commerce and low value commercial consignments via designated Air Cargo Complex.
Exporters with a valid Import Export Code may export e commerce goods listed under the Foreign Trade Policy appendix and other low value commercial consignments via the Ahmedabad Air Cargo Complex by filing the prescribed Courier Shipping Bill CSB V; authorised couriers must follow existing noting and clearance procedures applicable to CSB I and CSB II, and report any implementation difficulties to the department.

Drawback All Industry Rates change: exporters and importers must follow Board Circular guidance and report implementation issues.
Changes to the All Industry Rates (ARS) of Drawback 2017 are notified by reference to Board Circular No. 38/2017 Cus dated 22.09.2017; exporters, importers and customs brokers must follow the Circular's guidance in claiming duty drawback and report any implementation difficulties to the department.

Electronic sealing: RFID ISO compliant container seals required for self sealing with vendor certification and data integration obligations.
Requires exporters using the self sealing procedure to employ RFID Tamper Proof One Time Bolt container seals compliant with ISO 17712:2013; vendors must submit self attested ISO certificates and manufacturer link documentation to the Director (Customs), CBEC prior to sales, capture Tag Identification (TID) numbers and link exporter IEC codes at sale, incorporate prescribed data elements in web applications, and provide data feeds to customs in specified formats to enable integration with customs stations and the RMD.

GST implementation in customs: around the clock helpdesk established to assist trade with procedural and technical queries.
An around the clock helpdesk at the Air Cargo Complex is established to assist importers, exporters, customs brokers and trade members with GST roll out in Customs, covering Bill of Entry issues, shipping bill and GSTIN identification, export invoice/item queries, changes in drawback declarations, transitory provisions for bills of entry, levy and collection of IGST and other cesses, IGST rates, and miscellaneous procedural or technical matters; a team of named officials and ICEGATE channels are designated as 24x7 points of contact.

Parcels detained at Mumbai PAS since 2003 face adjudication and proposed confiscation; importers must show cause.
Proceedings initiated for ~5,122 parcels detained at PAS Mumbai (2003-31.03.2017); 4,975 parcels listed as prima facie liable for confiscation under section 111 Customs Act on grounds including obscene material, items requiring WPC licence, expired medicines (Form 12B), and arms/ammunition. Importers face penalty under section 112(a). Importers named in the annexure must show cause in writing or by personal appearance before the Assistant/Deputy Commissioner, PAS, Ballard Estate, Mumbai within 15 days; annexures are uploaded online and PAS contact details provided.

Extension of deadline for composition scheme stock intimation under section 10; submission in FORM GST CMP-03 required.
The period for intimation of details of stock held immediately before the date from which the option to pay tax under section 10 is exercised, to be furnished in FORM GST CMP-03, is extended until 31st October, 2017 under sub rule (4) of rule 3 read with section 168 of the Tamil Nadu GST Act on the Council's recommendation.

Intimation of stock details deadline extended for composition levy option; new final date set for FORM GST CMP-03 filings.
Extension of the time limit for furnishing particulars of stock held immediately before the date from which the option to pay tax under section 10 is exercised, when that option is communicated in FORM GST CMP-03, has been made by the Commissioner under the Maharashtra Goods and Services Tax Rules and Act to allow additional time for compliance with the intimation requirement for taxpayers opting for the composition levy.

Electronic conduct of time barring scrutiny assessments enables migration to e Proceeding with consent, opt out and procedural safeguards.
The Order under section 119 authorises migration and expanded use of the ITBA 'e Proceeding' facility for time barring scrutiny assessments, requiring electronic intimation or electronic consent for migration, permitting later opt out by the assessee, and preserving manual continuation for excluded categories. It prescribes electronic service of notices to the assessee's e Filing account, digital signing of departmental communications, restricted manual issuance only in exceptional circumstances, and defines closure and reopening rules for the e submission facility. Specific manual exceptions and record production protocols are identified.

Affidavit mechanism for brand-name rights requires voluntary relinquishment declarations, registration, acknowledgement, and compliance monitoring for concessional GST treatment.
Persons packing unit-container goods bearing a brand name must file an affidavit voluntarily forgoing any actionable claim or enforceable right in that brand name before the jurisdictional Joint Commissioner of State Tax. The affidavit must state the brand name, related commodity, and pending brand-registration applications. Authorities must accept and register affidavits, issue acknowledgements, verify compliance with applicable conditions, and communicate accepted affidavit details to the jurisdictional proper officer for compliance monitoring.

Extension of review periods: Board requires timely, complete proposals and stated deadlines to permit committee constitution or extension.
The Board directs that complete proposals for constitution or reconstitution of Review Committees and any requests for extension of the review period must be submitted at least 21 days before the review deadline, that the last date for review be prominently indicated, and that suggestions for the committee composition be provided, to ensure timely issuance of Board orders and procedural compliance.

Compliance deadline shift for energy efficient induction motors, with export specification exemption and seizure and penalty provisions.
Amendment defers the Order's commencement to 1st January, 2018; confirms that the Order does not apply to exports conforming to buyer required specifications; authorises entry, search and seizure of finished stock suspected of non conformity; and inserts a penalty provision deeming contraventions as violations of section 14 of the Bureau of Indian Standards Act, 1986, punishable under that Act.

Tax treatment of branded goods now makes branded unit-container items taxable unless brand rights are voluntarily foregone and conditions met.
The corrigendum clarifies that goods put up in unit containers bearing a registered brand name or a brand name on which an actionable claim or enforceable right exists are taxable at 5%. It further provides that where any actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, the goods shall be exempted subject to the conditions specified in Annexure I.

CXL concession sugar quota allocation permits exports under specified conditions, requiring Certificate of Origin and customs endorsement.
Allocation of a CXL concession preferential quota of 10,000 tons of white sugar for export to the EU for October 2017-September 2018. Exports are 'Free' subject to notified conditions and applicable export duty. Certificate of Origin must be issued by the Additional Director General of Foreign Trade, Mumbai, and the EUR form endorsed by Customs; reporting obligations under the relevant Notification must be followed.

Reconciliation return Form 9: filing deadline extended for dealers with interstate concessional sales or specified form deductions.
Extension of filing deadline for the reconciliation return in Form 9: dealers who made interstate sales at concessional rates against statutory Form C, stock transfers against Form F, sales against Form H to dealers outside Delhi, or claimed deductions based on E-I/E-II or I/J forms must file Form 9 online; dealers who did not make such transactions need not file the reconciliation return.

Extension of time for intimation of stock details for composition levy enabling late filing of FORM GST CMP-03.
Extension granted of the statutory period for notifying inventory details by taxpayers opting for the composition levy under the GST framework. Taxpayers who choose to pay tax under the composition levy must intimate details of stock held on the day before the composition option takes effect by filing FORM GST CMP-03; the time limit for this intimation has been extended by the revenue authority on the Council's recommendation.

Composition levy option: extension granted for filing stock-intimation in FORM GST CMP-03 until end of October.
Extension granted for submission of the intimation of details of stock held on the day before the date from which a taxpayer opts for the composition levy, to be filed in FORM GST CMP-03, with the deadline extended to 31 October 2017 under statutory authority on the Council's recommendation.