Customs law reform: call for stakeholder suggestions on duty, exemptions, tariffs and import export procedures ahead of budget.
The notice invites stakeholders to submit suggestions for Customs-related tax proposals for the forthcoming Union Budget, covering amendments to the Customs Act, duty rates, duty exemptions, tariff descriptions, revenue augmentation measures and import-export procedures; submissions may be made directly, by email or fax and must be received by the deadline specified in the notice.

Air cargo transhipment procedures at NSCBI Airport require CTM and TP filings, Customs supervision, and bond debits.
Procedures require filing a Cargo Transfer Manifest (CTM) and obtaining Customs approval before transhipment; cargo must be segregated and escorted by Customs Preventive Officers, released without routine physical examination except on intelligence, and the carrier's Transhipment Bond debited at the gateway and re credited upon destination acknowledgement through EDI (ICES 1.5) Gate In processing.

Priority Out of Charge facility cancelled; automated Turant Customs queuing now governs Bills of Entry clearance and AEO priority.
Cancellation of the Priority Out of Charge facility is effected because OOC of Bills of Entry will be processed through the automated online registration and queuing mechanism in ICES under Turant Customs, which already provides for AEO consignment priority; Public Notice No. 133/2018 is rescinded with immediate effect.

Transhipment at NSCBI Airport: new SOP provides detailed processing guidelines for all types of cargo.
The notice implements SOP No. 01/19 establishing detailed procedural guidelines for processing all types of transhipment cargo at the Air Cargo Complex, NSCBI Airport, Kolkata, and directs stakeholders to follow the specified workflows; it provides the Deputy/Assistant Commissioner of Customs (Transhipment) as the operational contact for queries.

Mandatory eSANCHIT uploads required; digitally signed export supporting documents must be filed electronically, hard copies disallowed.
Exporters, authorized persons and customs brokers must upload digitally signed supporting documents on eSANCHIT via ICEGATE at the time of filing the Electronic Integrated Declaration (shipping bill); hard-copy supporting documents are not permitted. The procedure follows the import eSANCHIT process, allowing digital-signature uploads on ICEGATE or use of service centres, and applies to all exports under ICES. Difficulties in implementation should be reported to the Joint Commissioner of Customs (Docks - Administration).

Mandatory eSANCHIT uploads required: digitally signed export supporting documents must be uploaded; hard copies prohibited.
Exporters, customs brokers and other stakeholders must upload digitally signed supporting documents on eSANCHIT at the time of filing shipping bills; hard copy supporting documents will no longer be accepted. This mandatory requirement supersedes earlier regulations and converts the prior voluntary facility into a compulsory paperless processing requirement across EDI locations.

Additional-place account maintenance may be centralised at the principal business location upon written intimation, while input credit remains conditional.
Principals and auctioneers must declare warehouses used to store tea, coffee, rubber and similar auction goods as additional places of business. Books for each place are ordinarily maintained there, but may be kept at the principal place of business where difficulties arise, after written intimation to the jurisdictional proper officer. Input tax credit remains subject to other applicable conditions and applies where the auctioneer claims credit on supplies from the principal and the goods are supplied only through auction.

Proper officer powers under GST: Intelligence wing to conduct inspections and handle all follow-up adjudication and appeals.
The circular authorises officers of the Intelligence wing, already notified as proper officers, to exercise proper officer powers in respect of inspections they conduct and directs that the Intelligence wing shall undertake all follow-up actions arising from those inspections, including assessment, re-assessment, adjudication, appeal and review, with senior Intelligence officers issuing instructions to subordinates to ensure continuity of case processing within the wing.

Intelligence-based tax enforcement: centralized approval, risk-based inspections, and calibrated penalty protocols to reduce harassment.
The Enforcement wing is renamed Intelligence Wing and must conduct intelligence-led, risk-based investigations: investigation files prepared by Investigation, Data, Technical and Survey cells require scrutiny by Joint Commissioner (Intelligence) and approval by the Commissioner before inspections under sections 67/68 may be authorized in FORM GST INS-01; inspections must be prudent, team composition and timing controlled, and actions subject to Commissioner-imposed conditions under section 5(1) of the TNGST Act.

Power to arrest under the CGST Act requires attention to Supreme Court directions in ongoing High Court challenges.
Power to arrest under Section 69 of the CGST Act, 2017 was the subject of divergent views among High Courts, prompting the Supreme Court to indicate that the legal position required clarification. Field formations were directed to bring these Supreme Court directions to the notice of the High Court in all matters where the validity or application of Section 69 is challenged.

Custodianship extension granted for CFS subject to cost recovery payments and compliance with cargo handling regulations.
Extension of custodianship to M/S Sravan Shipping Services Pvt. Ltd., CFS II is granted for ten years until 26.05.2029, expressly subject to payment of cost recovery charges and compliance with the Handling of Cargo in Customs Area Regulations, 2009 (as amended) and instructions or guidelines issued by the Board/Custom House.

Scrutiny of self-assessed GST returns: notice, response periods and assessment steps for unresolved discrepancies under SGST rules.
Proper Officers must scrutinize 2017-18 self-assessed GST returns for escaped or under-assessed outward supplies, incorrect rates, ineligible exemptions or input tax credits, issue Form GST ASMT-10 quantifying tax, interest and other amounts and allow up to thirty days for response; if unrectified, proceed to determine tax and dues or, for fraud, initiate penal assessment. Pending online processes, manual DRC-01/DRC-02 notices shall follow and unresolved cases culminate in DRC-07 adjudication with tax, interest and prescribed penalty; GSTR-9 rectification will be accepted where it corrects defects.

Project Imports registration: electronic project and PI bond registration required for filing import declarations across ports, project number mandatory.
The new Project Imports module requires electronic Project Registration (license-style with PI scheme code and mandatory PI bond), registration of a national provisional bond coded PI usable at any port, and filing of Bills of Entry that quote the generated project number and item serials so that item-wise debits post to the project ledger; finalization of BEs and re-crediting of bonds will use existing FAO/FDC workflows. Migration of all live and future projects to the system is compulsory.

e-SANCHIT requirement: exporters must upload digitally signed supporting documents at time of shipping bill filing, hard copies not accepted
The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 require exporters and customs brokers to upload digitally signed supporting documents on e-SANCHIT at the time of filing Shipping Bills; hard copies of supporting documents will not be accepted and the directive is to be treated as a Standing Order for officers and staff.

eSANCHIT mandatory uploads: digitally signed export supporting documents must accompany shipping bill filings.
Mandatory use of eSANCHIT requires exporters and customs brokers to upload digitally signed supporting documents at the time of filing shipping bills; hard copies are no longer permitted. The measure supersedes prior voluntary arrangements and the earlier regulation, directs trade bodies to publicise the change, and invites reporting of any difficulties to the issuing office.

GST arrest caveat filing directed for Supreme Court cases challenging arrest powers in fake invoice fraud matters.
Immediate filing of caveat(s) in the Hon'ble Supreme Court is directed in GST arrest cases where High Courts have not granted relief to petitioners challenging the power to arrest, especially in fake invoice and input tax credit fraud matters. The instruction refers to objections concerning arrest under section 69 of the CGST Act, 2017, notice under section 73(1), the authority of GST officers to arrest, and whether such officers are police officers, and requires prompt reporting of action taken.

Central Intelligence Cell established: empowered to inspect business and transport premises on Joint Commissioner authorization.
A Central Intelligence Cell is added to the intelligence wing, authorized to inspect business premises, transporters, warehouses, and goods in transit upon authorization from the Joint Commissioner (Intelligence), and to perform other functions as directed. The Cell's composition is two State Tax Officers and six Deputy State Tax Officers; its functions are inspection based on Joint Commissioner authorization and carrying out additional orders from the Joint Commissioner.

Combating financing of terrorism: financial intermediaries must screen, report matches within 24 hours and freeze assets under Section 51A.
Regulators and regulated entities must maintain and circulate electronic designated lists, screen customer records continuously, and report any matches within 24 hours to the CTCR Nodal Officer and relevant State/UT Nodal Officers and FIU-IND. Upon confirmed matches, entities must prevent transactions and file Suspicious Transaction Reports. The CTCR Division will cause verification by police or central agencies within five working days; confirmed holdings by designated persons will be frozen by order issued without prior notice. An applicant inadvertently affected may seek unfreezing, with CTCR required to decide within 15 working days.

Bonded warehouse manufacturing requires integrated licensing, unified digital records, and GST/duty treatment on resultant supplies.
Applicants for manufacturing or other operations under section 65 must file a unified application integrating private bonded warehouse licensing under section 58 (Annexure A). Licensees shall maintain a single consolidated digital record format (Annexure B) combining MOOWR, 1966 and Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit monthly returns; execute a triple duty bond as per Annexure C. Exported resultant products require a shipping bill and GST invoice with no import duty on contained imported inputs; domestic clearance requires GST payment and ex-bond Bill of Entry with duty on imported inputs.

Forged Office Order: stakeholders warned not to rely on a counterfeit cancellation of the Beach Sand Minerals export notification.
A forged Office Order claiming to cancel Notification No. 26/2015-2020 (Export Policy for Beach Sand Minerals) is not genuine and was not issued by DGFT. DGFT has not revised or amended the original notification dated 21.08.2018. Stakeholders - including importers, exporters, custodians and customs brokers - are advised not to rely on or act upon the forged Office Order and to await any authorised communication for genuine amendments.