Health Certificate requirement deferred, postponing its implementation for imported food consignments pending further orders while stakeholders await guidance.
The implementation of the FSSAI order requiring imported food consignments to be accompanied by a Health Certificate is deferred until further order, in light of representations from various countries and stakeholders. Customs officers are to be sensitized to this extension and any implementation difficulties must be reported to the Board, maintaining existing import processing procedures until further notice.

Warehouse recordkeeping amended to require ex-bond Bill of Entry/Shipping Bill details and date for removals for home consumption or export.
A new column, Column No. 25A, has been inserted into Form A to record the "Ex-Bond Bill of Entry No and date/Shipping Bill No. and Date". Warehouse licensees must use the amended form to capture these document numbers and dates when goods are removed from the warehouse for home consumption, export or similar purposes, linking removal records to the corresponding ex-bond Bill of Entry or Shipping Bill for customs recordkeeping and compliance.

Cancellation of registration for non-genuine taxpayers enables denial of input tax credit and repository sharing.
The SOP prescribes identification of non-genuine taxpayers using defined risk parameters and intelligence inputs, initiation of suo motu cancellation proceedings by the Proper Officer with opportunity for hearing, and, where justified, cancellation of registration ab initio; it mandates detailed evidence collection (photographs, documents, bank and electronic data, depositions, affidavits), preparation of indexed evidence folders, transmission to zonal officers, and electronic submission to the Business Intelligence Unit which will act as the repository and share non-genuine taxpayer information with other tax authorities.

Tariff Rate Quota discontinuation for crude sunflower seed oil: imports under TRQ end and no allocations in next financial year.
Discontinuation of Tariff Rate Quota (TRQ) for crude sunflower seed oil effective 01.04.2023: no TRQ allocations for Financial Year 2023 24; validity of TRQs for FY 2022 23 revised so imports under TRQ must have Bill of Lading dated on or before 31.03.2023 and such shipments may be cleared until 30.06.2023; duty exemption under existing TRQs continues as per the Ministry of Finance notification; deletion of the provision requiring deduction of un utilised quantities from future allocations.

Electronic export declaration: booking post offices authorised to e file Postal Bill of Export under new regulations for postal exports.
Designation of specified Booking Post Offices and their mapped Foreign Post Offices as authorised points for electronic filing of the Postal Bill of Export under the Postal Export (Electronic Declaration and Processing) Regulations, 2022; other high volume offices may be proposed for authorisation in consultation with Customs.

E-sanchit upload requirement: All supporting documents and attested Chartered Engineer certificates must be uploaded before assessment.
Importers, customs brokers, and examination officers must upload all supporting documents, including attested Chartered Engineer certificates, to the CBIC e sanchit system with an image reference number before preparing the examination report and forwarding the bill of entry to the FAG for assessment; this requirement is issued as a standing order to improve transparency, reduce dwell time, and avoid delays from missing attested CE certificates, with trade associations instructed to publicize the notice and implementation issues to be reported to the Additional Commissioner.

Launch of Indian Customs EDI system expands electronic processing of import and export documentation at ICD Morbi, with support channels provided.
Computerized processing under the Indian Customs EDI (ICES) system will commence at ICD Morbi from 01.03.2023. The ICD at M/s Navkar Corporation Ltd., Village Vadharva, Taluka Malya, District Morbi has been notified as an Inland Container Depot, declared a customs area and appointed custodian for containerized import and export cargo; a location code has been allocated and pre-production EDI trials completed. State Bank of India is authorized for duty collection and drawback payment under EDI, and specified helpdesk contacts and customs officers are provided for operational support.

Offence case reporting: centralised DIGIT entry requires staged, timely recording of customs detection, seizure, adjudication and prosecution.
These instructions mandate entry of qualifying customs offence cases into the national repository DIGIT, limited to categories such as smuggling, import/export violations and NDPS offences, and defined by investigative actions like recording of information, seizure, arrest, search, summons or related detections. Entries must be made at prescribed stages-detection, arrest, seizure, investigation conclusion (including upload of SCNs or complaint/closure records), adjudication (upload of Orders-in-Original), and prosecution (including sanction and complaint details)-and within specified timelines. Commissionerates and DRI Zonal Units must appoint DIGIT Nodal Officers to manage user access, ensure accuracy and reconcile DIGIT data with Monthly Performance Reports; modifications require sanctioned requests to the national nodal officer.

Composition fee for Advance Authorization: prescribed slabs apply when extending export obligation period or regularising exports.
Amendment to Para 4.42 adds sub para (j) prescribing a Composition Fee regime for implementation of all PRC decisions that permit extension of the Export Obligation Period and/or regularisation of exports under the Advance Authorization Scheme, with tiered fees by CIF value of licences and a no refund rule for earlier paid fees, applied uniformly to past and future decisions to promote transparency and reduce transaction costs.

Agreeing to obligation to refrain from an act: service taxable where a specific agreement exists with consideration.
Leviability of service tax under clause (e) of section 66E depends on a contractual agreement where one party agrees to refrain from, tolerate, or do an act and the other party provides consideration; the arrangement must be independent and there must be a necessary and sufficient nexus between the agreed obligation and the consideration for the service to be taxable.

Add OPS Employee requirement: Customs brokers must record Other Policy Section staff in CBLMS rather than submit Form C.
After Parent Policy Section validation of the CB Profile on CBLMS, customs brokers already operating under Form C must add employee details for other policy sections via the Add OPS Employee tab in their existing CB Profile and refrain from filing an Intimation under Form-C application, which is reserved for new notifications to operate in a different policy section; SOPs are available on the portal and adding OPS employee details is required before making other CBLMS applications.

One-time relaxation for additional fee under EPCG scheme permits fee submission with EODC application to regularize excess duty.
A one-time procedural relaxation allows Regional Authorities to accept an additional fee to cover excess duty utilization under the EPCG Scheme at the time of application for the EODC, limited to cases where excess duty utilized does not exceed ten percent of the duty saved value; the measure is extended to EPCG authorizations issued under Foreign Trade Policy 2009-14.

Manifest delivery obligation: incorrect EGMs must be corrected to prevent delays in access to post export incentives.
Section 41 requires delivery of the manifest (EGM) to the proper officer before departure; incorrect or omitted EGMs recorded in the EDI system have delayed export incentives. A monthly Public Notice lists specific EGM errors and directs exporters, customs brokers and custodians to coordinate with the concerned airlines to remove listed EGM errors so exporters may avail post export benefits, with implementation difficulties to be reported to Customs, Export, ACC, Mumbai.

Cybersecurity best practices advisory requires regulated entities to strengthen incident response, patching, MFA and third party risk controls.
Advisory requires SEBI regulated entities to adopt comprehensive cybersecurity measures, define senior information-security roles, maintain incident response plans, integrate compliance reporting with SEBI audit mechanisms, and implement operational controls including phishing detection and takedown, routine patch management and VAPT with timely remediation, robust log retention, encryption of sensitive and PII data, data leakage prevention, strong authentication with multi-factor authentication, least-privilege/zero-trust privilege management, network and endpoint protections, cloud security safeguards, prompt implementation of CERT-In/CSIRT-Fin advisories, mitigation of third-party concentration risk, and consideration of external audits and ISO certification.

Customs broker licensing moved online via CBLMS - brokers must validate profiles and use portal for license and pass applications.
Launch of new CBLMS e-applications requires customs brokers to use the portal for licensing processes including issuance, renewal, pass management, surrender, reconstitution, authorized person replacement and partner/director changes; these functions are available only for brokers whose departmental profiles are validated, and brokers must ensure complete profile validation and promptly reply to any deficiencies or queries raised by policy sections to activate the e-applications.

Physical filing permitted for prospectus, allotment and buy back forms during portal migration, subject to later electronic filing.
Companies may physically file Forms GNL-2, MGT-14, PAS-3, SH-8, SH-9 and SH-11 during the portal migration window for time bound filings, provided the physical submissions are duly signed, accompanied by an electronic copy, submitted to the concerned Registrar and acknowledged on the prescribed annexure without payment of fee at that time. Physical filings must be accompanied by an undertaking that the same Form will be later filed electronically on the MCA-21 Portal with payment of fees as per the Companies (Registration Offices and Fees) Rules, 2014.

Antecedent verification must be timebound to ensure prompt completion and strict compliance with warehousing licensing requirements.
The amendment requires that antecedent verification for licence applicants under the Public, Private and Special Warehousing Licensing Regulations be completed within 45 days of receipt of the application to prevent unreasonable delays. The Board, citing CAG Report No. 19 of 2022, requires that officers ensure strict compliance with prescribed application details, annual renewal of solvency certificates and risk insurance policies, and corrective action on irregular storage, with each specific CAG-identified case to be addressed on priority.

Ex-bond documentation requirement: Form A amended to record ex-bond bill or shipping bill details on removal.
The amendment inserts a new Column No. 25A in Form A titled "Ex. Bond Bill of Entry No. and date/ Shipping Bill No. and date" to require warehouse licensees to record the ex-bond bill of entry or shipping bill identifying number and date when goods are removed from the warehouse for home consumption or export, enhancing documentary traceability linked to customs removal instruments.

Extension of filing deadlines allows specified company e-forms and PAS-03 to be filed without additional fees until end of March.
Specified 45 company e Forms, SPICe+ Part A and Form PAS 03 that were due during the MCA 21 Version 3.0 transition period may be filed without payment of additional fees until 31.03.2023; name reservation under section 4(5) is extended by 20 days and the resubmission period under rule 9 (Incorporation Rules) is extended by 15 days to accommodate system migration and stabilization.

Provisional assessment finalization: priority administrative drive requires submission at Customs Facilitation Centre with acknowledgement and status updates.
A time-limited administrative drive instructs importers and customs brokers to submit pending provisional assessment finalization requests at the Customs Facilitation Centre with required documents; submissions receive an acknowledgement and will be prioritised for disposal, with request statuses uploaded weekly on the JNCH website and designated nodal officers available for assistance; the notice is a standing order and implementation difficulties must be reported to the Additional Commissioner by email.