Exchange of Information requests must use the revised Form A and be routed to the appropriate competent authority for processing.
Requests for exchange of information must be submitted in the revised Form A and routed to the designated Competent Authority (FT&TR I or FT&TR II) by jurisdiction; Part I records taxpayer and requesting officers for internal use and Part II, modelled on the OECD template, is sent to foreign authorities and must set out legal basis, background, specific information requests, grounds for believing the information is held abroad, urgency, confidentiality undertakings and any request to refrain from notifying the taxpayer. Requests must demonstrate foreseeable relevance, exhaustion of domestic means or disproportionate difficulty, and comply with row wise instructions or risk return as defective.

Appeal withdrawal guidelines: review and withdraw pending appeals below new monetary threshold or covered by Supreme Court precedent.
Directs review and withdrawal of departmental appeals pending before High Courts and the CESTAT that are below the newly prescribed monetary threshold or are covered by an earlier Supreme Court precedent, and mandates monthly returns in a prescribed format listing reviewed cases and withdrawn appeals, with compliance reports to be sent to the Board promptly by return fax.

Enhanced monetary threshold prompts withdrawal of departmental appeals and requires monthly reporting and immediate action on lower-value cases.
The Board directed Principal Chief Commissioners/Chief Commissioners to review pending High Court and CESTAT appeals against the enhanced monetary threshold and earlier Supreme Court decisions, withdraw appeals meeting those conditions, furnish a monthly report in the prescribed format enumerating reviewed cases and withdrawals, take immediate action on cases below the new threshold limits subject to conditions, and send the compliance report to the Board by return fax.

Mandatory documentation rule: export import limited to three core documents, additional papers allowed only for regulatory compliance.
Requirement to limit mandatory export and import paperwork to three documents for routine shipments is affirmed: exports require Bill of Lading/Airway Bill, Commercial Invoice cum Packing List, and Shipping Bill/Bill of Export; imports require Bill of Lading/Airway Bill, Commercial Invoice cum Packing List, and Bill of Entry. Relevant regulatory authorities may notify or request additional documents where statutory restrictions, policy conditions, product specific compliances, or NOCs make them necessary, and deviations should be reported to the DGFT through trade bodies.

Voluntary payment of duty prompts reassessment and administrative review when the importer applies within the prescribed filing period.
Voluntary payment under Section 28(1)(b) requires the importer to apply to the AC/DC within the Section 28(1)(a) filing period; AC/DC, via the ADC, will request EDI cancellation of the earlier out-of-charge and the assessing group will recall and reassess the bill of entry within three working days. If reassessment reveals a shortfall, Section 28(3) is to be invoked. Post-reassessment the ADC must examine facts within fifteen days to confirm bonafide reasons and either close the file and inform the importer or initiate action to protect revenue if doubts exist.

CVD Flag in ICES enables selecting customs or excise notification, allowing electronic filing of affected Bills of Entry.
Addition of a CVD Flag in ICES permits selection of "C" for Customs Notification or "E" for Excise Notification to claim or override CVD treatment; this corrects the prior ICES default that only accepted excise notifications and removes the prior need for manual Bills of Entry for affected consignments. Appraisers may use the CVD Flag option until a formal Bill of Entry format change is implemented. Bills of Entry for Indonesian coal may now be filed and cleared in ICES; the prior Office Note permitting manual filing is modified accordingly. Report difficulties to the Deputy Commissioner (EDI), Custom House, Kandla.

Prohibition on imports with fake or duplicate IMEI requires validated IMEI certificates and customs ICDR verification for clearance.
Prohibition on importing mobile handsets with non genuine, all zeros, duplicate or fake IMEI/ESN/MEID is to be implemented by requiring Type Allocation Holders to register with the GSMA IMEI database and obtain IMEI certificates via the GSMA/MSAI ICDR system; Customs will require consignment wise IMEI certificates and validate them through ICDR to confirm genuineness, allocation, make/model and prior entry status, with green/red channel algorithmic markings guiding random checks or treatment as improper imports attracting penal provisions.

Valuation of construction service: builders must value flats given to landowners by comparable sale prices, following Board guidance.
In tri partite development arrangements where a landowner transfers land or development rights to a builder in return for flats, the value of construction service to the landowner is to be determined by reference to the price of similar flats charged by the builder to other purchasers, using comparable sales nearest the date when land or rights are made available; service tax on such construction is payable when possession or rights in the flats are transferred by conveyance, allotment letter or similar instrument.

Prohibition on import of handsets with duplicate or fake IMEI; IMEI certificates required for customs clearance.
The notification prohibits import of mobile handsets with duplicate, fake, non-genuine or all-zero IMEI (and analogous ESN/MEID defects) and requires Type Allocation Holders to obtain TAC/IMEI via GSMA registration and an IMEI certificate from the GSMA/MSAI ICDR system; customs will validate IMEI certificates through ICDR to ensure genuineness, correct allocation, model and form factor conformity, and prior non-entry, with electronic 100% verification and targeted physical sampling, while red-channel markings may attract prohibition, confiscation and penalties.

E-payment of refunds via RTGS/NEFT: refunds to be routed through authorized banks with UTR-based reconciliation.
Electronic payment is required for customs refund/rebate disbursals through RTGS/NEFT via authorized banks; claimants must furnish a one-time bank-certified authorization, and refund authorities must forward consolidated signed statements, a consolidated cheque, and electronic copies to the bank. Banks will credit beneficiary accounts after permitted deductions and supply Unique Transaction References for each transfer. Periodic bank scrolls and UTR reports are to be sent to the PAO for reconciliation of cheques and payments, with field formations implementing the system and addressing discrepancies through verification and compliance reporting.

Registration requirement for manifest filers: agents must be authorised and use digital signatures to file manifests electronically.
Registration is required for persons delivering import manifests for aircraft, including those filing master and House Airway Bill details, who must be authorised by the jurisdictional Commissioner to file IGM/EGM/CGM on behalf of airlines or console agents. Use of digital signature is mandatory for filing through ICEGATE, and the new ICEGATE registration module requires prior Commissioner authorisation and submission of a bond with auto-renewal, a bank guarantee with auto-renewal, an authenticated MOU with the principal, and certified bank details. Annexure A particulars must be submitted for EDI capture and verification.

Trade office paperless procedure requires email first submissions and restricted physical access to ensure transparent DGFT operations.
DGFT requires a paperless and personal contact free regime: outside persons should not enter offices except in limited cases; all queries/submissions must be made by e mail to the concerned officer, replied to within 48 hours and copied to the Head of Office for weekly review. Physical submissions, if unavoidable, should be dispatched by post with e mail references or deposited at a Receipt Desk with computerized acknowledgement. In person meetings are limited to Heads or officers not below Joint DGFT and Regional Authorities must publish and review online pending application lists.

Mandatory pre-deposit requirement: certified TR-6 payments and Review Cell monitoring mandated for appeals procedure.
The Public Notice mandates payment of a prescribed pre-deposit percentage of disputed duty or penalty for filing appeals under the amended Section 129E, and directs the Import Commissionerate, Air Cargo Complex, Mumbai to operate a Review Cell that certifies TR-6 challans for such pre-deposits, maintains monthly registers of deposits and appeal details, monitors appellate orders and pendency, and processes refunds in accordance with Board instructions.

Classification of biodiesel affirmed as an oleochemical based on its derivation from vegetable oils or animal fats.
Clarifies that 100% biodiesel (B100) is classified as an oleochemical because it is derived from vegetable oils or animal fats; the notice refers stakeholders to the Board instruction endorsing that classification for trade and excise treatment.

Amendment to Import General Manifest: streamlined documentary requirements and airlines bear sole responsibility for filing and penalties.
The procedure streamlines amendments to the Import General Manifest by categorising amendments as Major or Minor and prescribing uniform documentary requirements to be filed at Import Noting, including application and explanatory letters from the airline/consol agent, previous and revised MAWB/HAWB (original or attested), consignee requests, invoices and packing lists where required, supplier/load-port messages and manifest correctors, and IEC or declaration. Airlines retain sole responsibility for filing and for any adjudicated fines; customs brokers and importers' requests for amendment will not be entertained.

Prosecution case reporting: reminder to submit Central Excise prosecution lists to specified official contacts as top priority.
Request for submission of the list of prosecution cases in Central Excise, noting a prior request remains unanswered and directing Principal Chief Commissioners and Chief Commissioners to forward the requisite report immediately to the designated official email addresses and by fax, with the matter to be accorded top priority.

Government procurement from registered local dealers required; departments must verify supplier registration and obtain approvals for exceptions.
Departments and bodies under the Government of NCT of Delhi must procure goods from dealers registered in Delhi; purchases from unregistered or out-of-Delhi dealers require prior Finance Department approval. Supplier Registration Numbers/TINs must be verified via the Department of Trade & Taxes website or SMS, and departments are instructed to ensure strict compliance with this procurement directive.

Enhanced position limits for bank stock brokers authorised by RBI permit larger gross open positions in USD INR currency derivatives.
Revised regulatory limits allow authorised bank stock brokers to maintain larger gross open positions in USD INR currency derivatives than other brokers: non authorised participants are subject to a percentage cap of total open interest or a baseline dollar threshold, while RBI authorised bank stock brokers may operate under an enhanced baseline threshold; RBI will notify SEBI and exchanges of eligible bank stock brokers; other prior conditions remain unchanged and exchanges must update rules, systems, notifications and report implementation to SEBI.

Daily Price Limits reduced for agricultural derivatives to curb speculation, with near month limits tightened and forward trades suspended.
Daily Price Limits for agricultural commodity derivatives are restructured into Initial and Enhanced slabs with a uniform total DPL of 4% (specified commodities: 2% initial + 2% enhanced; others: 3% initial + 1% enhanced), trading remaining within the initial slab for 15 minutes before enhancement; norms apply on all trading days from February 1, 2016. Near month position limits are reduced from 50% to 25% for contracts expiring March 2016 onwards. Entry into fresh forward contracts is suspended while existing forward contracts may be settled. Exchanges must amend rules, notify members, publish the changes, and report implementation.

Reconciliation return filing: extension granted for Form 9; interstate sales against statutory forms require submission.
Extension is granted for filing the reconciliation return in Form 9 under Rule 49A of the Delhi VAT Rules and section 9(2) of the Central Sales Tax Act to permit online filing for dealers who made interstate sales against statutory forms or claimed deductions via E I/E II or I/J forms; dealers without such transactions need not file.