Cargo inspection obligations ensure UNSC DPRK sanctions are enforced via customs screening and origin verification.
Customs must enforce UNSC resolutions by identifying and preventing use of front companies and opaque ownership structures to evade prohibitions, exercising due diligence over country-of-origin and destination declarations, and inspecting cargo originating in, destined for, brokered by or transported on DPRK flagged conveyances, while minimising disruption to legitimate humanitarian shipments.

Project import registration: electronic project numbers and mandatory PI bond use required for filing project import declarations.
A Project Import Module in ICES requires digital project registration in the LIC role with scheme code PI, mandatory PI bond registration, entry of all import items with CIF in foreign currency and bond details, and issuance of a system project number upon APR approval. PI bonds are national provisional bonds usable at any port and will be debited item wise; import declarations must quote the project number and PI scheme code and will reflect corresponding ledger debits. Finalization and bond re crediting will use existing FAO and FDC role processes, and registration is compulsory for live and future projects.

SEZ approvals and extensions: co developer authorisations, conditional name/shareholding changes, and appeal decisions ensuring regulatory compliance.
The Board of Approval considered extensions of approvals and LoAs, authorised multiple co developer arrangements for construction and operation of SEZ infrastructure subject to co developer agreements and standard SEZ Act and Rules conditions with lease periods capped at thirty years, and approved changes of name or shareholding subject to continuity of SEZ obligations, eligibility and tax and statutory compliance including furnishing financial and PAN details to revenue authorities. The Board adjudicated appeals-allowing one withdrawal of exit permission but rejecting others where mis declaration, non compliance or negative NFE were found-and directed administrative follow up including show cause notices and committee reviews.

Revocation of cancellation of registration: filing allowed with required returns and thirty day compliance for retrospective cancellations.
Clarification sets procedural conditions for filing applications for revocation of cancellation of registration: applicants must furnish all returns due up to the date of cancellation and pay any amounts due before applying; returns covering the period from cancellation to revocation must be filed within thirty days of the revocation order; and where cancellations are retrospective and the portal prevents filing, a proviso permits revocation applications provided returns for the retrospective period are furnished within thirty days of revocation.

RMS facilitated bills of entry: procedural recalls approved at ADC/JC level; revenue-impacting recalls need higher approval.
Procedural recalls of RMS facilitated bills of entry that do not affect duty shall be approved at ADC/JC group level to expedite assessment, while recalls involving substantive changes with potential revenue implication (quantity, weight, value, preferential tariff benefits) require prior approval of the Joint/Additional Commissioner; officers must always record specific reasons in ICES and maintain a fortnightly countersigned register of recalled B/Es.

Project registration requirement: bills of entry for project imports must quote project registration and bond numbers or will be disallowed.
The ICES Project Imports module requires electronic registration of Projects and Project Import Bonds; field formations must register existing and new projects. From the module's second-phase rollout, Bills of Entry for project imports under CTH 9801 will not be accepted unless the corresponding Project Registration Number and Bond Number are quoted in the declaration; implementation issues must be reported to the Additional/Joint Commissioner and the notice's measures constitute a standing order.

Sea Cargo Manifest Regulation introduces advanced manifest obligations and reallocates stakeholder responsibilities for sea cargo reporting.
The Sea Cargo Manifest and Transhipment Regulations, 2018 impose new advance manifest and transhipment obligations effective 01.08.2019 that reshape manifest procedures and assign enhanced responsibilities to shipping lines, agents, freight forwarders, custodians, and terminal operators. ICES modifications are underway to implement the electronic filing and processing requirements, and stakeholders are requested to nominate representatives to attend an introductory training programme on 19.06.2019 to ensure readiness and compliance with the new regime.

IGST refund verification tightened with suspension of refunds until GST field formations confirm legitimacy of input tax credit claims.
IGST refunds linked to potentially fraudulent or ineligible ITC claims will be suspended pending verification by GST field formations. DG (Systems) and RMCC will identify risky exporters and insert alerts requiring 100% examination; Chief Commissioners of Central Tax must obtain GST verification within thirty days and forward findings to RMCC and port customs. Customs will process refunds only where GST verification confirms ITC legitimacy and will withhold refunds where GST reports fraud or ineligibility.

Delegation of power to intercept conveyances and inspect documents, devices and goods clarifies which tax officers may exercise inspection authority.
The order amends a prior Schedule to designate Deputy Commissioner, Assistant Commissioner, State Tax Officer and State Tax Inspector as proper officers empowered to intercept any conveyance and to inspect documents, devices and goods, thereby specifying which ranks within the State GST administration may exercise the statutory inspection and interception functions.

Tariff Rate Quota allocation ensures concessional maize imports only for actual poultry users under strict compliance conditions.
Allocation under the TRQ for feed grade maize for 2019-20 assigns equal shares of the available quota to two State Trading Enterprises, subject to the conditions of the earlier Trade Notice; imports under the concessional customs duty must be for poultry firms on an actual user basis and customs and administrative authorities are directed to ensure compliance with the actual user condition.

Simplified auto-registration for IEC holders enables ICEGATE access without digital signature, facilitating PGA eSANCHIT communications and enquiries.
Simplified auto-registration allows IEC holders to register on ICEGATE using GST-provided email addresses without a Digital Signature for information-only access; digital signatures remain required for filing declarations. The measure supports PGA integration with eSANCHIT whereby PGAs will upload LPCOs and beneficiaries will receive IRNs by their registered email. Registered users gain access to consignment enquiries, PDF declarations, status notifications, and an in login facility to reply to Customs queries, reducing physical submissions.

eSANCHIT enables PGAs to upload digitally signed LPCOs for paperless import/export clearance; beneficiaries barred from uploading LPCOs from July 1.
Implementation of PGS eSANCHIT enables PGAs to upload digitally signed Licenses, Permits, Certificates and Other Authorizations (LPCOs) onto the eSANCHIT platform at all ICES locations; IRNs for these LPCOs will be communicated to beneficiaries via ICEGATE-registered email. From 01.07.2019 beneficiaries will be barred from uploading previously issued LPCOs themselves; PGAs must upload LPCOs issued in the 15 days before the cut-off and may upload older LPCOs to permit beneficiary use.

Project imports module: mandatory project registration and PI bond now required to file import declarations under the new ICES process.
The Project Imports module in ICES at JNCH replaces manual project imports procedures by providing system workflows for project registration (LIC role), mandatory PI bond registration (REB/ACB roles), filing of provisional Bills of Entry with scheme code PI and project number, item wise debits to a project ledger, and finalization with bond re crediting via FAO/FDC roles; registration and PI bond use are compulsory and advance document submission and reporting of implementation difficulties are required.

Auto-registration for IEC holders enables ICEGATE access via GST email for eSANCHIT notifications, removing digital signature for information-only logins.
Simplified auto-registration permits IEC holders to be auto-registered on ICEGATE using GST-provided email IDs, enabling access to eSANCHIT notifications and consignment enquiries without a Digital Signature Certificate for information-only logins. IRNs for LPCOs uploaded by PGAs will be sent to beneficiaries' registered ICEGATE emails. A Digital Signature remains required where the IEC holder intends to file declarations or other electronic submissions via ICEGATE.

Post registration customs clearance: automated CCV and system based grant of clearance upon duty payment, reducing trader interface.
Turant Customs enables importers to self register goods on ICEGATE after arrival and upload supporting documents with digital signatures. A new Customs Compliance Verification process allows statutory checks to be completed post registration and, once CCV is recorded as complete, the automated system will grant clearance upon payment of duty, subject to Risk Management interdictions and agency alerts. ICES 1.5 also creates an automated clearance queue and auto routing of Bills of Entry to mapped officers for system based grant of clearance.

Implementation of UNSC resolutions requires strict customs enforcement of DPRK import and export prohibitions to ensure compliance.
Implementation of UN Security Council resolutions on DPRK requires Indian authorities to give full effect to binding Chapter VII obligations, implemented by the Ministry of External Affairs in consultation with relevant agencies. The resolutions impose prohibitions on import and export and are mandatory; improper implementation may harm India's international standing. Customs officers and stakeholders must exercise due diligence in declaring country of origin and destination; sensitisation and awareness programmes are directed and necessary legal action should be taken to ensure implementation consistent with prior instructions.

Compounding of tax offences: guidelines set eligibility, exclusions, procedural steps and a detailed fee framework.
Guidelines establish a discretionary compounding regime under the Income-tax Act: offences are classified into Category 'A' and 'B' with certain sections non-compoundable; applicants must file a prescribed affidavit, pay outstanding tax, interest and penalties before filing (with verification cure provisions), undertake to pay compounding charges and withdraw related appeals; time limits and restricted relaxations apply; a competent authority/Committee framework and detailed procedural steps control consideration, order-making and payment; compounding charges combine fee, prosecution establishment and litigation expenses with specific fee formulas for different offences.

Central GST jurisdiction and Form-D issuance clarified through prior circular-based procedure for migrated firms.
Guidance was issued on the request for clarification regarding issuance of Form-D to firms that were earlier covered under the Commercial Tax regime but now fall within Central GST jurisdiction. The communication states that the detailed procedure on the subject had already been prescribed in a prior Head Office circular dated 15.03.2018 and was available on the departmental website, and that the matter had already been clarified at the departmental level.

Waiver of destruction certificate allows self-declaration, CA certificate and indemnity bond in lieu of excise/custom certificate.
Waiver permits that where unutilised duty free imported material remains after a shortfall in export obligation, the Authorisation holder may submit a self declaration with a Chartered Accountant's certificate of destruction plus an affidavit cum indemnity bond indemnifying the Government against diversion, or alternatively proof of re export to the same supplier under para 4.43A, in place of a destruction certificate from Central Excise/Customs.

ICEGATE auto-registration simplifies IEC holder access, waives digital signature for information-only users and enables PGA document uploads.
Simplified auto-registration on ICEGATE allows IEC holders to register using GST email ids without a Digital Signature Certificate for information-only access to eSANCHIT; PGAs will upload LPCOs and communicate IRNs to beneficiaries by email. DSCs remain required for IEC holders who intend to file customs declarations. Registered users receive consignment enquiries, status intimations, PDF declarations, and can respond to Customs queries electronically to avoid physical submission.