Pre-audit by independent audit officers preserves sanctioning authority's quasi-judicial role while ensuring uniformity in refund processing.
Pre-audit of refund and rebate claims shall be conducted by the Assistant/Deputy Commissioner (Audit) at the Commissionerate Headquarters; thereafter the Divisional Assistant/Deputy Commissioner will pass the order-in-original disposing of the claim. Pre-audit by the Commissioner is discontinued, but Commissioners may review orders-in-original passed by divisional authorities, amending the prior circular to preserve uniformity and monitoring while respecting the sanctioning authority's quasi-judicial role.

Transhipment procedure enables full-aircraft import cargo movement to AFS subject to bonds, seals, IGM and timing rules.
Transhipment from Chennai Airport/ACC to CWC AFS-Virugambakkam is governed by Chapter VIII of the Customs Act and the Transhipment Regulations; only full-aircraft loads may be transhipped except specified exceptions. Airlines retain responsibility for cargo until formal handover, must file complete IGM declaring transhipment, execute bonds and bank guarantees, and meet strict timing and sealing requirements. Customs will inspect, seal bonded trucks, endorse movement applications, supervise unloading/segregation at AFS, oversee Bill of Entry processing and grant out-of-customs-charge before release; custodians must maintain registers and manage disposal of uncleared goods via statutory e-auction procedures.

Centralized Forms Cell issuance: Forms for dealers in Zones V-X to be issued with set hours and same-day processing.
Issuance of statutory dealer Forms is centralized at the Centralized Forms Cell (CFC) for dealers in Zone V to Zone X; Forms will be dispensed on working days during prescribed hours with applications accepted only up to the counter cutoff time, and the Forms Issuing Authority will process requests the same day after verifying system information and records.

Extension of filing date for paper income and fringe benefit returns under section 119 due to work disruption.
Central Board of Direct Taxes, exercising section 119, permits assessees required to file returns in paper format to file returns of income or fringe benefits by the extended date specified by the Board; the extension excludes assessees mandated to file electronically and responds to dislocation of work.

Extension of filing date for e-returns, allowing specified audit, income and fringe benefits returns to be filed later.
An administrative direction under section 119 permits companies and firms required to furnish e-returns for assessment year 2007-08 to file specified documents after the normal deadline due to technical difficulties. The relief covers the report of audit under section 44AB and the return of income under section 139(1), together with the return of fringe benefits under section 115WD.

Custom House Agent licensing: single-notice process and mandatory issuance to applicants who pass the CHALR examination.
Clarifies that CHA licensing is a single continuous process requiring one comprehensive public notice detailing examination and eligibility, and directs Commissioners to issue licenses to applicants who have passed the CHALR examination and meet regulatory conditions, clear backlogs within one month, and report compliance to the Board.

Line of Credit facilitates India-sourced exports for an IT training project, subject to FEMA compliance and export formalities.
A Line of Credit is extended by Export-Import Bank to the Government of the Republic of Senegal for an IT training project, allowing exports of eligible goods and services under the Foreign Trade Policy provided at least 85 per cent of contract value is supplied from India. The Credit Agreement is effective from September 19, 2007, with prescribed deadlines for opening Letters of Credit. Shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may use own funds or EEFC balances for commission after realisation, subject to prevailing rules; AD Category I banks must notify exporters and facilitate compliant remittances. The circular is issued under FEMA.

Tax audit due date extension granted for assessees in Bihar, postponing obligation to obtain the tax audit report.
The due date for obtaining the tax audit report under the tax audit provisions is extended for income-tax assessees in the State of Bihar, postponing the previously notified filing deadline for the audit report. The extension is issued by the Central Board of Direct Taxes under its administrative powers in continuation of an earlier order and is communicated through an office instruction signed by the Director (ITA-II).

DEPB rate additions take immediate effect under Foreign Trade Policy powers, adding engineering and chemical products.
Additions to the Schedule of DEPB rates are made effective immediately under Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures (Vol. I), adding DEPB entries for Engineering Products (Product Code 61) - Brass Cages for Ball and Roller Bearings (rate 4), Pressed Ball Bearing Cages (rate 2), Pressed Taper Roller Bearing Cages (rate 5) - and for Chemicals (Product Code 62) - Cefeclor (rate 4).

Handbook amendment adds a recognised chamber listing under the Foreign Trade Policy, updating authorised trade facilitation contacts.
Amendment to the Handbook of Procedures under the Foreign Trade Policy inserts the Greater Rajkot Chamber of Commerce and Industries with contact details into Appendix-4-C (Gujarat) of Handbook of Procedures Vol. I, the Director General of Foreign Trade making the addition under powers conferred by paragraph 2.4 and issuing the public notice as an administrative update to inform exporters and relevant officials.

Shut-out/back to town permission requires customs examination and shipping bill amendment before cargo removal is authorized.
Applications for shut-out/back to town are to be presented to the Assistant Commissioner (Docks) with the shipping bill and checklist; the Assistant Commissioner shall examine cargo against declarations, although re-examination may be dispensed with for entire consignments previously examined. Partial shut-outs require examination and permission is granted only where goods tally with declarations. Entire consignments require cancellation of the shipping bill before permission; goods with LEO require EDI amendment/cancellation with prior higher-level approval. Export incentives on shut-out goods must be refunded before permission is granted.

Destruction of unregistered imported raw material permitted after payment of customs duty and interest in presence of excise authority.
Unregistered raw material under the Advance Authorisation remains prohibited from domestic consumption, but the holder may use inputs to produce other export goods, re-export the same imported material to any foreign buyer, or destroy inputs/finished products in the presence of the jurisdictional excise authority upon payment of applicable customs duty with interest; documentary evidence must be filed and where the export obligation period has expired, a composition fee is payable to extend the obligation.

Intellectual property border enforcement: registration with Customs and bond-based suspension of release secures action against infringing imports.
Notification No. 49/2007 and the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 establish a registration-based border enforcement procedure for copyrights, trademarks, patents, designs and geographical indications. Right holders file notices and obtain registration subject to a General Bond and indemnity; upon interdiction they must execute consignment-specific bonds and furnish security. Electronic centralized filing will issue a UTRN on submission and a UPRN after verification; temporary registration confers no protection. Commissioners verify applications, may cross-check parent registries, and may cancel registrations for false information.

Import licence exemption for specified continuous-length trim cutting waste enables licence-free clearance for chindi rug manufacturing inputs.
Trim cutting waste or fabric trims of continuous length with a maximum width restriction of two inches, classifiable under heading 6310, shall not be subjected to ITC (HS) restrictions and shall be cleared without an import licence; this relief applies notwithstanding no amendment to heading 6310 and requires instructions to field formations to implement licence-free clearance for such specified trims.

Forward contracts liberalisation permits self declaration hedging for residents and SME access with bank suitability checks.
RBI permits AD Category I banks to allow SMEs to book, cancel, rebook and roll over forward contracts without underlying documents subject to SME eligibility, alignment with credit facilities, bank due diligence on appropriateness and suitability, and declaration of other forwards; resident individuals may book forward contracts on self declaration through their bank within a prescribed aggregate notional ceiling and tenor limits, subject to deliverability, cancellability for cash flow mismatches, AML/KYC compliance, suitability checks and quarterly reporting to the Reserve Bank.

Parking of funds in short-term bank deposits: term deposits used as derivatives margin limited to a maximum of 182 days.
The circular clarifies that term deposits placed as margin for derivatives trading by mutual funds shall not exceed 182 days, specifying the permissible tenure for short-term bank deposits used as margin and reiterating earlier guidance on parking of funds pending deployment.

Metallic scrap import conditions: pre shipment inspection and designated-port clearance required to permit unshredded consignments only.
Shredded consignments of specified metallic waste and scrap are permitted through all ports; consignments from certain foreign locations must be shredded. Import of unshredded, compressed or loose scrap requires a pre shipment inspection certificate from approved agencies and a contract clause certifying absence of arms, explosives or radioactive contamination and classification as metallic scrap, and such imports must clear only through a prescribed list of designated ports.

Advance authorization restrictions bar use of generic export entries for cotton bed made ups and renumber related notes.
The DGFT adds a General Note forbidding advance authorization for export of Cotton Bed Linen, Bed Covers, Bed Sets, Pillow Covers and Cushion Covers under generic made ups export entries where those exports correspond to specified SION serials within Textiles (Product Code: J), and renumbers earlier General Notes 16 and 17 to become General Notes 18 and 19.

Vishesh Krishi Upaj Yojana benefits restored for specified spice and oilseed exports; applications to be reopened and reconsidered.
Vishesh Krishi Upaj Yojana benefits are made available retroactively for exports of Cashew, Pepper, Chilly, Cardamom and Sesamum Seeds exported between 1 April 2004 and 31 August 2004, with specified ITC HS codes provided; Regional Authorities are directed to reopen and reconsider rejected applications and to accept filings until the prescribed final cut off date.

New official PIN code allocated for DGFT correspondence; use it to ensure prioritized mail delivery.
An individual postal PIN code has been allocated exclusively for the Directorate General of Foreign Trade's New Delhi headquarters; all regional licensing authorities, exporters and importers are required to use this new PIN in correspondence with DGFT HQ with immediate effect so mails can be segregated and delivered on priority.