Factory stuffed container routing now requires passage through designated CFS, and buffer yard operations are discontinued.
Factory stuffed export containers, including self-sealed consignments except exempted categories, must be routed through the designated CFS under the procedure established by Public Notice No. 52/2009; the previously created Buffer Yard Zone under CFS Punjab Conware is rescinded and no import/export operations shall take place in that area.

Metallic scrap import controls require pre shipment inspection and documentation; unshredded scrap limited to designated ports.
Imports of specified metallic waste and scrap are permitted subject to documentation and inspection: shredded scrap may enter through all ports if accompanied by a pre shipment inspection certificate showing radiation levels within natural background and a contract declaring no radioactive contamination; unshredded compressed or loose scrap requires a certificate confirming absence of arms, ammunition or explosive material and verification that the goods meet internationally accepted scrap classification standards, and may be imported only through a listed set of designated ports. Agencies issuing certificates must be listed under Appendix 5 after application and vetting.

Banned items notices: airports and seaports must inform passengers about prohibited consumer goods to avoid legal risk.
A departmental directive requires customs and port authorities to install prominent display boards at airports and seaports listing commonly carried items banned in Middle Eastern countries, specifically naming Khas Khas (poppy seeds) and Indian Pan and derivative, noting that poppy seeds are tariff classified and subject to regulatory controls including Narcotics Commissioner registration and plant quarantine, and that several Middle Eastern jurisdictions prohibit their import.

Registration document requirements: ST-1 applications must include attested identity and address proofs or be deemed not received.
Receipt of ST 1 registration or amendment applications on ACES is conditioned on submission of attested photocopies and a hard copy of the online form by the authorized signatory; the application will be deemed not received unless the applicant furnishes attested copies of PAN card, proof of address, constitution of applicant at the time of application, and a power of attorney for the authorized person(s).

RCMC option: status holders may choose an alternative authorized issuer for registration, expanding issuing authority options.
Amendment to paragraph 2.63(ii) of the Handbook of Procedure, Vol. I permits a status holder the option to obtain the Registration cum Membership Certificate (RCMC) from the Federation of Indian Exporters' Organisation as an authorized Registering Authority, under powers of paragraph 2.4 of the Foreign Trade Policy, communicated by public notice dated 10 November 2009.

Market access through authorised persons permitted; brokers remain responsible and must ensure appointment, eligibility and oversight compliance.
Permits market access through authorised persons appointed by SEBI-registered stock brokers only after prior exchange approval; sets eligibility, infrastructure and certification requirements; imposes that brokers bear responsibility for all acts and liabilities of authorised persons, prohibits authorised persons from handling client funds or issuing documents in their own name, requires written agreements and inspections by brokers, and mandates exchanges to maintain databases, inspect branches, treat disputes as broker disputes and publicise disciplinary withdrawals.

Credit for lost statutory forms may be permitted upon receipt proof, duplicate parts and an indemnity bond.
Credit for statutory forms lost or not traceable may be allowed if the dealer produces the receipt of DVAT-51 submission for the relevant quarter, provides the duplicate parts of the statutory forms, and furnishes an indemnity bond affirming indemnification for any government revenue loss; assessing authorities may verify the forms with the issuing authority or via TINXSYS as appropriate.

VKGUY and FPS/FMS benefits allowed on self attested EP shipping bill copies when backed by affidavit, indemnity and bank confirmation.
Applicants seeking VKGUY and FPS/FMS benefits when the original EP cum Exchange Control copy of the Shipping Bill has been negotiated with a bank must submit an Affidavit and Indemnity Bond stating the handover, a confirming letter from the bank, and a self attested photocopy of the Shipping Bill; the Regional Authority will impose an entitlement reduction in accordance with applicable procedure.

Exemption for packaged software: customs relief applies to value attributable to right to use, preventing double taxation.
Packaged software attracts excise/CVD except for the portion of value attributable to transfer of the right to use for commercial exploitation, which is taxable under IT Software Service and therefore exempted from excise/CVD to avoid double taxation; the notification's inclusive list of rights is to be read disjunctively and declared splits between media value and right-to-use value are acceptable unless made to evade duty.

Right to use software: exemption from customs/excise applies where right to use value is properly segregated, split valuation allowed.
The Board clarified that the 2009 notifications exempt from CVD/excise that portion of packaged or shrink wrapped software value attributable to transfer of the right to use for commercial exploitation, and that the enumeration of rights in the proviso is inclusive such that any one of the listed rights (reproduce, distribute, sell or use components) suffices. Jurisdictions must accept bona fide split valuation separating media value and right to use value for claiming the exemption, and denial is justified only if the split appears contrived to evade duty.

Industrial licensing for cigarettes applies where a unit meets the statutory factory definition; smaller units may fall outside licensing.
Cigarettes and manufactured tobacco substitutes are listed as compulsory industrial licensable items and classified under manufacture of tobacco products; applicability of the licensing requirement depends on whether an industrial unit falls within the Section 3C statutory definition of factory. Units that meet that definition are subject to IDRA industrial licensing, while units outside that definition remain beyond the licensing ambit.

Extension of time for tax filing: reconciliation return and original central declaration forms permitted until the extended deadline.
The Commissioner extended the deadline for filing the reconciliation return in Form DVAT 51 to 31st December, 2009 for the first quarter of 2009-10, and likewise extended the time for furnishing the original portions of Central Declaration Forms (C, E I/E II, F, I, J and H) under the Central Sales Tax (Delhi) Rules and related turnover/registration rules to the same date for declarations relating to that quarter.

Risk Management System expanded to cover additional export promotion schemes, applying existing customs clearance procedures accordingly.
Nine export-related schemes are added to the scope of the Risk Management System, including Special Imprest Licence; materials for supply to UNO and aid-funded projects; Advance Customs Clearance Permit; Replenishment Licence for gems and jewellery; exemptions for cut and polished diamonds and gemstones under imprest or replenishment licences; Hi-tech Product Export Promotion Scheme; Agri-Infrastructure incentive scrip; Status Holders Incentive Scheme; and Zero Duty EPCG Scheme. The clearance procedure set out in the original Public Notice shall apply mutatis mutandis to these schemes.

Bench constitution allocates subject matter jurisdiction, temporary staffing, and referral powers for company law benches effective immediately.
The order prescribes constitution and subject matter allocation of Company Law Board benches, names temporary members for each bench and for pending matters, authorises benches to sit outside their geographic jurisdiction with party consent, permits referral of matters to the Principal Bench for joint consultation and disposal, and takes effect from 3rd November, 2009.

Mandatory certification for ductile iron pressure pipes and fittings requires conformity and licensed use of the Standard Mark before production.
The Central Government requires that Ductile Iron Pressure Pipes and Fittings conform to the specified Indian Standards and bear the Bureau of Indian Standards Standard Mark for manufacture, storage for sale, sale and distribution; exports are exempt if they meet buyer specifications not below the specified standard. Manufacturers must obtain a licence for the Standard Mark before regular production and notify appropriate authorities of licence expiry or cancellation. Appropriate authorities may demand information, inspect, sample, enter and seize premises and goods, and samples must be tested in Bureau-approved laboratories.

Summary disposal scheme extended; amended eligibility requires disputes under each Act to remain below prescribed monetary threshold.
The department extends the time limited summary scheme for expedited disposal of pending sales tax appeals to operate from 15 October to 15 December 2009 and amends eligibility so that an appeal qualifies only where the amount in dispute under each of the local and central sales tax enactments does not exceed the prescribed monetary threshold; implementation directions include website upload and notices to professional and trade bodies.

Inter-ministerial committee membership expanded to include Department of Financial Services representative, amending prior committee constitution.
Constitution of an Inter-Ministerial Committee to redress exporter issues is administratively modified to add a representative from the Department of Financial Services to the committee's membership, amending the earlier constitution provided by Circular No. 7 dated 16.09.09 and effectuated with the approval of the competent authority.

Asian Clearing Union membership expands to include new central bank, requiring banks to follow ACU transaction procedures.
The Maldives Monetary Authority has been admitted to the Asian Clearing Union and will commence ACU operations from January 1, 2010; standard ACU provisions apply unless exempted. Authorised Dealer Category I banks must channel transactions per the Memorandum of Procedure for Channelling Transactions through Asian Clearing Union (Memorandum ACM) and the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2000, as amended. Consequential amendments to FEMA regulations and the Memorandum ACM are being issued separately, and the circular is issued under the authority of the Foreign Exchange Management Act.

Export of service: tour operator services for Haj and Umrah treated as export and not chargeable to service tax if conditions met.
Tour operator services for Haj and Umrah undertaken in Saudi Arabia qualify as export of service under Rule 3(1)(ii) of the Export of Services Rules, 2005; services performed or partly performed outside India are treated as performed outside India, and such services are not chargeable to service tax provided the other export conditions in the Rules are fulfilled.

Service tax accounting codes for new taxable services established; specific heads for collection, interest/penalty and refunds assigned.
Service Tax accounting heads created for three newly taxable services - Cosmetic Surgery or Plastic Surgery, Transport of Coastal/National Waterway/Inland Water goods, and Legal Consultancy - each with Sub heads for Tax Collection, Other Receipt (interest/penalty) and Deduct Refunds; specified Major Head Serial and SCCD codes must replace any NSDL dummy codes. Primary Education Cess and Secondary and Higher Education Cess are to be booked under their designated heads; Deduct Refunds is reserved for departmental refund processing.