Advance passenger data transmission required for outbound flights shortly before departure, with carriers to implement twelve hour pre departure manifests.
Carriers must electronically transmit outbound passenger manifests to Indian Customs: a twelve-hour pre-check-in manifest and a final departure manifest shortly before leaving, using the prescribed structure. Effective 15 May 2017, carriers shall transmit the final outbound manifest in flat file format identical to inbound passenger transmissions, and must update systems to provide the twelve-hour pre-departure manifest within six months. Principal Commissioners at international airports must issue Public Notices and report implementation difficulties to the Board.

Transhipment procedures for imported cotton require Customs-permitted manifest coding, escorted storage, segregation and custodian bonds.
Guidelines create a regulated procedure for international transhipment and storage of imported raw cotton at V.O.C. Chidambaranar Port Trust, requiring prior Customs permission based on IGM manifests, correct electronic manifest coding for cargo movement and container status, Customs-escorted unloading to segregated secured storage at DBGT, terminal infrastructure and EDI connectivity, seal examination and 100% checks for tampered containers, segregation and supervised re-stuffing of LCL consignments destined abroad, custodian record-keeping and bond obligations, and manifest amendment procedures for conversion to local imports where no fraud is found.

Recovery of DFCE entitlements requires procedural scrutiny and recoveries where misuse of duty credit scrips is established.
The Supreme Court held Notification No.28/2004 to be clarificatory and Public Notice No.40/2004 ultra vires, finding that later notifications did not create vested rights for exporters who had not made actual exports and emphasizing the need to prevent misuse of the DFCE Scheme; recoveries of DFCE scrips must be undertaken in accordance with the Court's decision.

Retrospective application barred: TPS notifications apply prospectively, requiring re-examination of claims and recovery where applicable.
The judgment requires that notifications altering Target Plus Scheme entitlement and exclusions for 2005-06 operate only from their issuance dates, preserving original TPS rates and eligibility for exports prior to those dates. Regional authorities must re-examine pending TPS claims, issue additional scrips or recover wrongful grants after Zonal Committee due diligence focused on high-growth claims and pre-notification product exclusions, deny benefits where misuse is established, secure certificates confirming no government dues before release, and report fortnightly on implementation and recoveries.

Levy of service tax on foreign-to-foreign vessel transport: Indian importer designated liable to pay tax on customs value.
Notification withdraws exemption for sea-transport services provided by persons in non-taxable territories to persons in non-taxable territories up to Indian customs clearance; the Indian person who effects customs compliance is liable to pay service tax. Foreign shipping lines cannot meet the conditional exemption tied to non-availability of Cenvat credit because their services are zero-rated abroad and they are not registered under Cenvat Credit Rules, so tax applies on the full service value with the prescribed customs-value-based payment option and applicable ancillary cesses.

Instant access facility and e-wallet rules enable same-day redemptions and digital mutual fund subscriptions subject to compliance and transaction limits.
SEBI permits an Instant Access Facility for resident individuals in liquid schemes allowing same day credit of redemption proceeds under specified NAV cut off rules, subject to board/trustee approval, liquidity buffers without borrowing, inclusion in stress testing, and disclosures. Separately, SEBI allows e wallet (PPI) subscriptions provided AMCs contract with PPI issuers, comply with cut off and time stamp norms, restrict payment sources and incentives, enforce an annual per fund investment limit aggregated with cash, and ensure redemptions are credited only to the investor's bank account.

NEFT half-hourly settlements: expanded batch frequency to speed transfers and require system readiness and confirmations.
Introduction of half-hourly settlements in NEFT adds eleven additional settlement batches to make 23 daily half-hourly batches while retaining the opening and closing batches; banks must update their CBS to initiate and accept transactions on the new schedule and ensure readiness. The existing return discipline of B+2 hours continues, and beneficiary banks must send N10 confirmations to originating banks, which must notify remitting customers. Technical implementation guidance and support will be provided by system service providers. The instructions are issued under the Payment and Settlement Systems Act, 2007.

Periodicity of CAS-4 Certificate: issue certificate by the end of the following calendar year and expedite provisional assessment.
Assessees must prepare CAS 4 certificates for cost of production of captively consumed goods in accordance with Cost Accounting Standard CAS 4; certificates for a financial year ending on 31 March must be issued by the end of the following calendar year, after which assessing officers shall finalize provisional assessments expeditiously, with reference to the CBEC circular for procedural details and a request to trade bodies to publicize and report implementation difficulties.

Development Council establishment for pulp and paper sets membership and two-year term, Member Secretary appointed under statutory procedural rules.
The Central Government, invoking powers under the Industries (Development and Regulation) Act, 1951 and the Development Council (Procedural) Rules, 1952, establishes a Development Council for Pulp, Paper and Allied Industries and appoints specified industry, association and institutional representatives as members for a two year term from Gazette publication, and designates the Director/Director In Charge, Central Pulp and Paper Research Institute, Saharanpur, to act as Member Secretary.

Line of Credit export financing requires majority Indian sourcing, EDF shipment declaration and regulated commission payment.
A Government of India supported Line of Credit of US dollar four million has been extended by Export-Import Bank of India to the Government of Guyana to finance procurement of high-capacity fixed and mobile drainage pumps and associated structures. The credit finances exports of eligible goods and services from India; suppliers must source at least 75 per cent of the contract price from India while up to 25 per cent may be procured from abroad. Shipments under the LoC must be declared on the Export Declaration Form, and AD Category I banks must notify exporters and advise them to obtain full details from Exim Bank. No agency commission is payable under the LoC, though exporters may use own funds or EEFC balances for commission after realization.

Minor amendment procedure: administrative same-day approval, designated proper officers, and a revised flat amendment fee apply.
Prescribes that minor amendments to Import General Manifests must be decided administratively and, where complete applications are submitted, approved the same day; electronic amendment requests at EDI sites must be made before approaching the proper officer. The Superintendent of Central Excise or Customs or an Appraiser is designated as the proper officer for Section 30 minor amendments, which are to be processed without adjudication or penalty. A revised flat fee for IGM amendments has been notified and all formations must maintain registers recording payment of the revised fee.

Deemed export goods treated as imports: customs duty payable on clearance; certificate of refund unnecessary if duty paid.
Indigenous goods supplied to EOUs/EHTP/STP units on which deemed export benefits were availed shall be treated as imported goods and attract applicable customs duty (after allowing depreciation on capital goods) at clearance or exit. Where such customs duty is paid, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, clearance on payment of excise duty under the specified notification continues to require the Development Commissioner's certificate confirming refund or non availment.

Import manifest amendment procedures set with expedited timelines and fee-based approval to deter frivolous IGM changes.
Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised.

ITBA Phase 4 adds Valuation Officer referrals and conversion from limited to complete scrutiny within assessment workflows.
Phase-4 of the ITBA Assessment Module adds two functions: referring cases to a Valuation Officer-enabling entry of VO and asset particulars, generation of reference letters, and capture/attachment of valuation reports-and converting cases from Limited to Complete Scrutiny-requiring entry of reasons, submission for PCIT/CIT/PDIT/DIT approval, Range recommendation pendency, and changing the Limited Scrutiny Flag to No upon approval. MIS screens display referred and converted case statuses; user access, authentication, browser requirements and training resources are specified.

Online registration requirement for securities intermediaries mandates use of SEBI Intermediary Portal for applications and related requests.
SEBI mandates use of the SEBI Intermediary Portal as the official online channel for registration, processing, grant, surrender/cancellation applications, periodical reports and updates for specified intermediaries; stock brokers, sub brokers and depository participants continue to route applications through exchanges/depositories with those bodies preserving hard copies, and relevant declarations must still be filed physically for records while online processing proceeds.

Empanelment of chartered engineers for valuation: listed firms may perform inspection and appraisement when no overseas report is procured.
Amendment notifies empanelled chartered engineering firms authorised to provide inspection/appraisement reports for valuation of second hand machinery at the Bangalore port, listing four named agencies with recognition validity, and directs that, if an importer does not procure an overseas inspection/appraisement report, the importer may obtain such inspection/appraisement from the listed agencies as notified under Appendix 2G of the Handbook of Procedure 2015-20 and related Aayat Niryat Forms.

High Seas Sale registration discontinued; verification moved to Proper Officer during bill assessment and out of charge with required documents.
Mandatory High Seas Sale registration at the Import Noting Section is discontinued; instead, Bills of Entry must state buyer, seller and High Seas Sale commission and all prescribed documents (notarized HSS contract or banker attestation, authenticated Bill of Lading, HSS and commercial invoices, CB authority, IEC copies) must be presented to the Proper Officer. The Proper Officer will verify these particulars and supporting records during assessment or before Out of Charge, and authorized brokers must submit details where multiple HSS agreements exist.

Export obligation monitoring: initial simple notice permitted and matters held pending issuance of discharge certificates; recovery if no proof.
Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions.

CTH 9801 classification: project imports lose separate tariff identity, rescission restores application of individual exemption notifications.
Once a contract for plant setup or expansion is registered, imports for the contract were to be treated as project goods classifiable under the project tariff heading, losing separate tariff identity so that differential duty rates from exemption notifications on individual goods would not apply; the Supreme Court permitted individual exemption notifications to apply to such imports, and the Board has rescinded the administrative circular imposing the contrary treatment.

Customs pre-approval waiver: importers may submit query replies without group officer approval and BoE registration hours extended.
The EDI Service Centre will accept importers' query replies without insisting on Group Officer pre-approval, and the time limit for registration of Bills of Entry by Customs staff at the Air Cargo Complex is extended to 06:30 PM; implementation issues are to be reported to the issuing office.