Cenvat Credit rules clarified - refunds, reversals and export treatment affirmed with procedural guidance for implementation.
Clarifications address valuation, classification, exemptions and CENVAT credit application: depot clearances to industrial/institutional buyers are removals under Section 4 not Section 4A; retained sales tax under state subsidy schemes is includable in transaction value unless paid to the exchequer; Section 4A applies only to goods specifically notified; classification must follow tariff notes, HSN explanatory notes and precedent; SEZ supplies attract intermediate input exemption; Rule based CENVAT provisions (including Rule 5 refunds, Rule 6 reversals and Rule 3/4 time limits) are to be applied as written; and procedural simplifications and a new audit manual were endorsed.

Hub point designation for centralized consolidation of LCL export cargo enabling sealed transference and coordinated customs re-stuffing.
ICD-TNPM is declared a Hub Point for consolidation/re-working of LCL export cargo from other ICDs/CFSs. Custodians permit carriers and consolidators to accept, store, examine and consolidate LCL cargo, exporters may nominate shipping lines or defer to custodians, consignments must not be split, and packages opened for examination shall be sealed by Customs with identification marks. After customs clearance transference copies and documents accompany sealed packages; custodians consolidate irrespective of carrier, stuff and seal containers in Customs presence, maintain signed container-wise tally sheets, and one transference copy is retained by Customs while the other is returned to the origin ICD/CFS.

Customs valuation empanelment of chartered engineers - importer bears professional charges; empanelment subject to performance reporting.
A list of specified Chartered Engineers/Fellows is empanelled to provide customs valuation of second hand machinery and other goods within the Commissionerate; empanelment is effective immediately for one year. Empanelled valuers must submit half yearly self appraisal reports in a prescribed format for performance assessment. Professional charges for valuation are to be borne by the importer, calculated by a base fee or a percentage of assessed value, subject to a ceiling. Trade may engage the empanelled valuers for customs valuation services.

Restriction on sharing Preliminary Search Reports requires field units to cease routine PSR transmission and report compliance.
Field formations must immediately stop routine transmission of Preliminary Search Reports to designated intelligence units and strictly comply with the Board's instruction; where sharing persists, units must explain reasons and accept potential responsibility. Additionally, units that conducted searches and finalized appraisals after the earlier instruction must report the number of searches and appraisals, instances of sharing with designated intelligence units, and details of information shared, or explain why no information was shared, to enable the Board to enforce compliance.

Waiver of Cost Recovery charges: exemption applied prospectively where ICD Dhannad met prescribed operational benchmarks.
The Chief Commissioner authorized a prospective exemption from Cost Recovery Charges for M/S Pegasus Inland Container Depot (ICD Dhannad) after verification that the facility met prescribed two year operational benchmarks and document processing thresholds under CBEC circulars and delegated instructions permitting exemption for eligible ICDs/CFS.

Exit policy for commodity exchanges mandates exit after prolonged suspension and resumption only with prior regulatory approval.
Exchanges with prolonged suspension of trading or persistent failure to meet turnover or market share criteria shall be liable to exit; resumption requires restoration of adequate trading, clearing, surveillance and risk management systems and prior SEBI approval. On de recognition, assets cannot be alienated without SEBI approval, a SEBI appointed valuation will determine distributable assets after statutory dues, transfer of investor protection funds to SEBI, payment of regulatory and broker registration fees, recovery of broker dues from deposits or proceeds, and provision for pending claims and contingent liabilities.

Hub Point designation for LCL export consolidation enables centralized re-working, sealing and documentary transference before shipment.
ICD-TNPM of M/s. Container Corporation of India Ltd. is declared a Hub Point for consolidation/re-working of LCL export cargo from other ICDs/CFSs. Custodians must allot space for storage, examination and consolidation, allow exporter nomination of shipping lines or nominate destination-wise, and ensure consignments under one shipping bill are not split. Customs will inspect, seal and endorse transference copies of Shipping Bills and AR4, after which custodians and shipping lines will consolidate, stuff and seal containers in Customs' presence and maintain signed container-wise tally sheets recording old and new container numbers and shipping bill details. Drawback is payable at inland ICDs/CFSs upon inland clearance, and re-examination at ICD-TNPM is restricted absent tampering or intelligence.

Ornamental fish export health certification: designated local authorities must inspect, certify, and report consignments prior to EU export.
Ornamental fish exported to the EU must carry health certificates issued by designated Local Competent Authorities empanelled by MPEDA; LCAs must inspect consignments at least 24 hours before export, issue certificates per the enclosed EU veterinary format, submit copies to MPEDA regional offices, and report non-compliant consignments. MPEDA and the Export Inspection Agency act as Central Competent Authorities with authority to designate, monitor, suspend or withdraw LCAs. Operational rules on certificate numbering, seals and a provisional fee of 500 INR are specified.

Taxpayers' Day establishes direct access to the Principal Commissioner for grievance redressal and trade facilitation under non adversarial tax administration.
The Board has institutionalised a Taxpayers' Day at the Air Customs Commissionerate, Bengaluru, during which the Principal Commissioner will be accessible without appointment to receive and address importers', exporters' and other taxpayers' grievances, as part of a broader move toward non-adversarial tax administration, procedural simplification, reduced official-taxpayer interface, expansion of the tax base and improved compliance.

Excise duty exemption certification: countersignature by Chief Engineer in Joint Secretary rank must be accepted.
The notification defines the line ministry as the ministry nominated for a project by the Government through the Department of Economic Affairs, and requires the exemption certificate to be countersigned by an officer not below the rank of a Joint Secretary in that ministry. A Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport & Highways satisfies the countersignature requirement, and certificates issued by the Superintending Engineer and so countersigned should be honoured.

Post-clearance amendments in shipping bills now require submission through the MCD Export section with attested supporting documents.
Post-clearance amendments to shipping bills under Section 149 are to be processed through the MCD (Export) Section; applications must be addressed to the Additional Commissioner of Customs (Export) and submitted to the D.O.S./S.T.A. of MCD (Export) against proper acknowledgement, and must be accompanied by self certified copies of the customs attested shipping bill, invoice, packing list, airway bill and other relevant documents.

Leviability of Service Tax on seed testing clarified, circular issued and stakeholders advised to align practices and comply.
Clarifies the leviability of Service Tax on seed testing services effective from 01.07.2012 by reference to Circular No.189/8/2015 (26 November 2015); the circular is forwarded to industry, service providers and field formations for information and necessary compliance to align practices with the clarified tax treatment.

Compliance window under Black Money Act required foreign asset declaration and payment of tax plus penalty by the deadline.
The press release summarises declarations under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, noting a one time compliance window closed on 30 September 2015 during which 644 declarations were filed. Declarants were required to pay tax at 30 percent and an equal penalty by 31 December 2015. The release records receipts of tax and penalty up to 31 December 2015 and attributes a shortfall primarily to prior information under Double Taxation Avoidance Agreements/Tax Information Exchange Agreements and to payments made after the deadline.

Export permission through ICDs for specified leather categories now includes ICD Kheda under existing sampling and testing regime.
Export of Finished Leather, Wet Blue and EI Tanned Leather is permitted through the ICD at Kheda using CLRI Ahmedabad's sampling, testing and certification facilities on a call basis, with procedures for drawal of samples and certification to continue as notified in the earlier Public Notice.

Round-the-clock customs clearance extended to Krishnapatnam port, enabling facilitated bills of entry and specified export clearances.
The Board extended 24x7 Customs clearance to Krishnapatnam Sea Port for imports via facilitated Bills of Entry and exports comprising factory stuffed containers and goods under free Shipping Bills, and directed Chief Commissioners to deploy sufficient officers on a continuous basis, issue Public Notices or Standing Orders, widely publicize the measure, and report any difficulties to the Board.

Public Grievance Committee constituted to address trade grievances and hold quarterly meetings with nominated member attendance.
Constitution of the Public Grievance Committee is announced with the Commissioner of Central Excise as ex officio Chairperson and the Additional Commissioner (Tech.) as Secretary. Only nominated members may attend; non members may be invited for specific issues. The committee will ordinarily meet quarterly at places decided by the Chairperson, with dates and times communicated in advance and displayed on the official website. Trade Associations and committee members are requested to publicize the notice among their constituents.

Certificate of Origin authorization: Indian Industries Association branch authorized to issue non preferential certificates and enlisted under FTP appendix.
Authorization under paragraph 2.04 of the Foreign Trade Policy enlists the Indian Industries Association's New Delhi branch in Appendix 2E as an agency authorized to issue Certificate of Origin (Non Preferential), enabling that branch to lawfully issue non preferential certificates for exporters and be recorded in the FTP's list of issuing agencies.

Change of IEC address with jurisdictional shift requires application to new RA, file transfer from old RA and amendment enabling benefits.
Where an IEC holder changes its Branch, Head or Registered Office causing a shift of the jurisdictional RA, the applicant must apply to the new RA and send a copy of that request with application details to the old RA. The old RA will transfer the IEC file to the new RA, which will amend the IEC based on the transferred file and fresh documents; the new RA shall enable the person at the new address to perform functions and apply for benefits under the Foreign Trade Policy.

Track and Trace compliance for pharmaceutical exports requires GS1 barcoding and central portal data upload, subject to limited exemptions.
Manufacturers and exporters must apply GS1-standard barcoding on secondary and tertiary packaging and upload prescribed packaging data to the central portal before release. Primary pack barcoding is temporarily exempted, but human-readable details are required. Manufacturers must maintain a Parent-Child Relationship across packaging levels and upload that data, subject to phased exemptions for all manufacturers and extended relief for SSI manufacturers; consignments manufactured before exemption cut-offs are exempt from upload. Liability for data accuracy and timely upload lies with the manufacturer or exporter, and importer-mandated requirements may permit alternate compliance with prior approval.

Indirect Tax Ombudsman complaints process enables resolution of customs and excise grievances through mediation or enforceable awards.
Notice sets out that the Indirect Tax Ombudsman will receive written complaints after the complainant first approaches the departmental Grievance Cell or a superior and either receives no reply within one month or is dissatisfied with the response. Complaints must state facts and relief sought and may be signed by an authorised representative. The Ombudsman may settle matters by conciliation, mediation or by passing an award; proceedings are summary, not bound by formal evidence rules, and confidentiality is maintained subject to natural justice.