Drawback sanctioning power delegated to appraisers in major customs houses, subject to percentage checks and pre-audit.
Appraisers in Major Customs Houses are authorised to sanction drawback claims up to an enhanced ceiling, while appraisers at other customs stations retain a lower limit. Assistant Commissioners must perform random percentage test checks of sanctioned cases to ensure conformity with sanctioning instructions. All drawback claims remain subject to 100% pre-audit by the Internal Audit Department, and standing orders and public notices are to be issued and forwarded to central oversight offices.

Drawal of samples required: export consignments of suspected goods must undergo chemical testing and be reported to Board.
The Board directed that samples should be drawn in each and every case of export of Zinc Oxide for chemical test. Customs formations must ensure sample drawal where the nature of goods or exporter is doubtful, report detected irregularities immediately to the Board, and alert major Customs Houses so that the Board can issue further remedial instructions to prevent fraudulent drawback claims.

Standard Mark compliance: mandatory certification requirement for cement, restricting manufacture, storage and sale without licence.
Mandatory quality control requires all cement to conform to the Indian Standard Specification and bear the Standard Mark. Manufacturers must obtain Bureau of Indian Standards licence before production; the Bureau's licensing and testing procedures govern certification. Appropriate Authorities have powers to call for information, sample, inspect, search and seize; non conforming cement must be destroyed and contraventions attract penalties including forfeiture, with an appeal to the Central Government.

Advance tax payment form change: three-counterfoil challans withdrawn and four-counterfoil forms introduced; previous photocopy exception preserved.
The Board withdraws three-counterfoil challan forms for payment of advance tax and self-assessment tax and replaces them with four-counterfoil forms; where three-counterfoil challans have been used, the previous provision permitting a taxpayer to enclose a photocopy of foil No. 3 with the return under section 139(9) continues to apply.

Schedule VI amendments apply to financial years closing after the amendment; compliance required and further modifications possible.
Amendments to Schedule VI by Notification GSR No. 388(E) are prospective: the amended Schedule must be complied with for any financial year whose balance-sheet closes after 15-5-1995. The Department has received professional suggestions and, after consultation, intends to consider further modifications to the amendments in due course.

Registration of charge: Registrar's seal now to state 'Certified that the charge above is registered' and be affixed on forms.
The Registrar must affix a registration stamp and signature on forms and accompanying instruments, deliver a copy to the company and the charge holder, and use the standardized seal wording: "Certified that the charge above is registered." Registrars are instructed to register charges on the spot by applying the revised seal and signing the form.

Entertainment expenditure: daily food allowance up to prescribed limit not treated as entertainment; excess taxable as employee income.
Expenditure up to Rs. 35 per day per employee on food or beverages provided during working hours shall not be treated as entertainment expenditure even if provided outside the place of work, provided the expenditure is genuine and reasonable; only the excess over Rs. 35 per day per employee will be treated as entertainment, and the amount is income in the hands of the employee under section 17. The instruction applies from financial year 1995-96 relevant to assessment year 1996-97 and subsequent years.

Modvatable invoice requirements: indenting dealers need not register but must be named; original invoice credit requires verification.
Indenting dealers need not be registered but must be named on invoices under Rule 57GG; credit on original invoices where duplicates are lost is permitted for supplies under Rule 52A and Rule 57GG only after Assistant Commissioner scrutiny and verification from the originating range; and the phrase 'if he is not the supplier' is deleted so manufacturer/importer particulars must be given in all cases.

TDS on specified payments: withholding required and administrative relief measures for expedited non-deduction applications.
Deduction of tax at source is required on specified payments-professional and technical fees, certain contract payments for advertising/broadcasting/telecasting/transport and catering, interest on bank time deposits, and mutual fund or UTI unit payments-and administrative directions require liberal interpretation of TDS provisions, expedited disposal of non-deduction or lower-rate applications, wide availability of prescribed forms, prompt grievance redressal, and publicity of escalation channels to senior tax officials.

Assessable value: apply M.R.F. judgment to finalize assessments and modify conflicting valuation instructions across pending cases.
All assessments and related valuation matters must be finalised in accordance with the Supreme Court judgment in the M.R.F. case; prior valuation instructions, including the 37-B Order of 31-12-1993, are modified to the extent they conflict with that judgment. Assessing authorities are directed to apply the judgment's analysis when determining additions or deductions of expenses to arrive at the assessable value and to resolve pending valuation matters consistently with those principles.

Refunds to non-resident employees may be issued to employers with the employee's authorization, following prescribed procedure.
Refunds for tax borne by employers for non-resident employees who have departed India may be paid to the employer if the non-resident gives authorization, subject to the procedures in Circular No. 285. The Board relies on the statutory agent concept, whereby a person through whom a non-resident receives income can be treated as the non-resident's agent, permitting the company to file returns, be assessed in its name and claim the refund.

Import restriction for arecanut requires an import licence and forbids treating it as dry fruit for customs clearance.
Arecanut (supari) is a consumer good and not a dry fruit; its import is not permissible without an import licence under the Exim Policy. Customs formations must stop permitting imports under the dry-fruits classification, require the statutory import licence for clearance, review prior clearances treated as dry fruits, and report the review findings to the Board.

Tamper proof seals required for containerised cargo to ensure security and enable detection of tampering, with officers to implement.
Directive requiring that containerised cargo be sealed with tamper proof 'bottle' seals because they provide necessary security and make tampering readily detectable; concerned officers must be instructed to implement this sealing requirement henceforth as a compliance obligation.

United Nations duty exemption limited to imports made by the UN entity for its official use; customs must verify eligibility.
Duty exemption under the UN (Privileges and Immunities) Act is limited to goods imported by the UN and its agencies in their own name and for official use; imports by third parties for UN-funded projects do not qualify. Customs must verify eligibility under section 7(b) and grant exemptions only where the UN agency is the importer and goods are for official use, notwithstanding any exemption certificate, with the Ministry of External Affairs issuing certificates only for eligible imports.

Valuation by Section 4: tariff values removed for polyester filament yarn, prompting invoice-based assessment and fortnightly reporting.
Removal of prescribed tariff values requires assessment of all polyester filament yarn on the basis of value determined under Section 4 rather than tariff values. Integrated units must supply historical wholesale prices for specified deniers, fortnightly wholesale prices inclusive of duties and fortnightly clearance, value and revenue data; independent texturising units must supply average excise duty data. Reports must be submitted within seven days of each fortnight's close and difficulties in invoice-based ad valorem assessment should be reported to the Board.

Modvat credit irregularities: require prompt verification and immediate reversal of ineligible credits to prevent revenue loss.
High incidence of ineligible Modvat credit on capital goods and non-capital items has been identified, including credits claimed on goods not used in production or on commercial invoices contrary to the scheme and Rule 57Q. Field formations are directed to expedite verification of declarations, preferably within three months, and forward copies to Divisional Assistant Commissioners for detection of irregular credit. Credits outside the Modvat scheme must be reversed forthwith rather than deferred pending protracted quasi-judicial proceedings.

Duty on DTA sales from export units now follows excise classification or customs treatment for non excisable goods.
The special exemption for certain 100% EOU clearances to the domestic tariff area has been rescinded and EOUs and EPZ units are placed at parity: duty on DTA sales will be determined by excisability-excisable goods under Central Excise notifications attract excise duty, and non excisable goods attract full customs duty as if imported; departmental officers must review prior clearances and reassess in accordance with the amendment.

Movement of cargo by road or rail permitted for ICDs/CFSs, subject to custodian bond and section 8 notifications.
Custodians of ICDs and CFSs may move export cargo by road or rail at their discretion, provided the custodian executes a bond with the Assistant Collector of Customs in charge of the ICD to serve as a revenue safeguard against loss in transit; Commissioners should issue section 8 notifications specifying exact facility locations where not already done and circulate trade/public notices informing stakeholders of the facilities and the permitted movement policy.

Interim stay procedure requires urgent mentioning to secure out of turn hearing before seeking suspension of adverse orders.
Departmental practice requires filing SLPs with stay applications and, where urgency exists, seeking out of turn listing via an urgency application to the Registrar for ad interim stay. If the High Court imposes an implementation time limit, the Commissionerate must seek extension until the Department's SLP/stay is disposed; refusals and any contempt notices must be faxed to the Board immediately. Commissioners must not unilaterally release goods or order refunds while the Department's SLP or stay application is pending and must consult the Board before any such action.

Bond/BG jurisdiction requirement: Bonds must be taken by the Customs House of Advance Licence/DEEC Book registration to streamline imports.
The Bond/Bank Guarantee must be taken by the Customs House where the application for the Advance Licence/DEEC Book is registered; if goods are imported at another port, the Customs House issuing the Telegraphic Release Advice will take the Bond/Bank Guarantee, endorse its amount on the TRA, enter particulars in the DEEC Book Parts C and D, and the Port of Clearance must telex Part D particulars to the registering Customs House, which shall issue the TRA only after the Bond/Bank Guarantee is executed.