Confiscation for illegal import when a forged licence or breach of re-export condition renders the import unlawful and penalties apply.
Importation of restricted goods under a forged or invalid licence, or in breach of licence conditions requiring re-export, renders the import unlawful and attracts confiscation under Section 111(d) and enforcement under Section 111(o). Equitable re-export is unavailable where facts show fraud, collusion, or misrepresentation, and penalties cannot be waived without reasoned consideration of evidence supporting their imposition.

Classification of palm oil imports: compositional criteria determine crude versus refined tariff treatment and assessment procedures.
Classification distinguishes crude and RBD palm oil/palmolein by compositional criteria-carotenoid content and acid value for crude; refined specifications for RBD-with crude and RBD each assigned distinct tariff sub headings and nonconforming grades falling under a residuary category. For entries before the definition's effective date, Port Health Officer test reports indicating crude or RBD status should guide assessment; ambiguous reports require review of assessment practice and potential invocation of customs assessment provisions. Warehoused goods cleared after the effective date are assessed at rates applicable on the bill of entry filing date for home consumption.

Customs valuation: marble imports to be assessed on merits under Valuation Rules, pending provisional cases finalised.
Valuation of marble imports (rough/raw blocks, rough slabs, polished blocks) is to be determined on the merits under the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, with data from the Directorate of Valuation usable for guidance, and all pending provisional assessment cases to be finalised accordingly; implementation difficulties should be reported to the Board.

Consolidated A1/A2 filings permitted for recurring remitters, aligning periodicity with R Returns and electronic submission allowed.
Authorised Dealers may accept consolidated A1/A2 forms from software exporters and other recurring remitters on a fortnightly basis, aligned with R Returns periodicity, submitted electronically or on floppy with complete transaction details; Authorised Dealers must ensure this facility does not affect submission of FET ERS and must inform their constituents. The directions are issued under the Foreign Exchange Management Act, 1999.

Export bill write-off permitted after ECGC settlement, but rupee settlements are not foreign exchange realisation.
Authorised Dealers may write off and delete from XOS statements export bills when the exporter applies and provides ECGC documentary evidence confirming settlement; this write-off is not limited by the earlier ten per cent cap. Duplicate GR/SDF/PP/SOFTEX forms must remain in dealers' custody and exporters' statutory obligation to realise export proceeds within the prescribed period continues. Claims settled by ECGC in rupees are not to be treated as export realisation in foreign exchange and must not be credited to Exchange Earner's Foreign Currency Accounts under FEMA.

Transfer of EEFC and RFC(D) balances permitted to NRE or FCNR B accounts upon change to non resident status.
Balances in EEFC and RFC(D) Accounts may be credited to NRE or FCNR B Accounts at the account holder's option upon change of residential status from resident to non resident; Authorised Dealers should inform constituents and allow such credits in accordance with foreign exchange regulations.

Foreign currency accounts in India for project exporters allowed, subject to specified operational restrictions and compliance conditions.
Project and service exporters resident in India may open, hold and maintain Foreign Currency Account in India for execution of overseas contracts with Approving Authority approval; each project requires a separate account, no rupee loans or overdrafts are permitted, balances are subject to SLR/CRR, permitted credits/debits are limited to client receipts, interest, approved overseas payments, transfers to project site, project rupee expenses and final conversion to rupees, and accounts must be closed on project completion with balances transferred; short-term deposits allowed up to one year and no forward cover permitted.

Foreign diplomatic property purchases allowed with government clearance and payment through bank remittances for non-agricultural immovable assets.
Purchase and sale of immovable property in India by Foreign Embassies, Diplomats and Consulate Generals is permitted excluding agricultural land, plantation property and farm houses, provided prior clearance is obtained from the Ministry of External Affairs and the consideration is paid out of funds remitted from abroad through the banking channel; the permission is effected by an amendment inserting a new regulatory provision into the exchange control framework.

Unified return format for excise: single simplified filing by tariff heading enables online reporting and CENVAT adjustments.
A single simplified monthly/quarterly return replaces separate production/clearance and CENVAT returns, requiring reporting by six digit tariff heading to enable on line filing and statistical automation. The new format, effective 1 October 2003, reduces data fields and requires export oriented units to report goods made/exported under bond and duty free inputs and capital goods. Amendments to excise and CENVAT rules permit full credit for moulds and dies in the year of acquisition while existing credits for previously received moulds and dies follow prior provisions.

Appeal management: strengthen scrutiny, proactive miscellaneous applications, and coordinated legal liaison to expedite hearings and vacate stays.
Guidelines require systematic strengthening of Central Excise and Customs appeal handling through periodic scrutiny of appellate orders, well reasoned adjudications, proactive filing of Miscellaneous Applications and Petitions for early hearings and vacatur of interim stays, and active follow up. They mandate coordination between Commissionerates, the Directorate of Legal Affairs and the Ministry of Law to list old cases, reconcile matters during court vacations, track Reference Applications, act on Supreme Court decisions favourable to revenue, and maintain monitoring records including a Special Watch Register and standard control registers to aid recovery.

Foreign currency accounts: non diplomatic embassy staff with official passports permitted to maintain deposits under amended FEMA rules.
Regulation No.4(3) was amended by Notification No.FEMA 78/2002-RB to permit non diplomatic staff of foreign embassies who are nationals of the sending State and hold official passports to maintain foreign currency deposit accounts; Authorised Dealers may therefore allow diplomatic missions, diplomatic personnel and such non diplomatic embassy staff to maintain foreign currency deposit accounts in India.

Salary remittance rules permit foreign and deputed Indian employees to remit part of salary abroad subject to rupee payment.
Nationals of foreign states resident in India employed by foreign companies, and Indian citizens on deputation to foreign employers' Indian offices, may open and maintain foreign currency accounts abroad to receive part of their salary by credit to such accounts, subject to a limit on the portion remitted, payment of the balance in Indian rupees in India, and applicability of Indian taxes on the entire salary. Authorised Dealers must notify constituents; directions issued under the foreign exchange statute and RBI notification.

Special currency basket rupee value fixed, requiring authorised dealers to update deferred payments records under FEMA.
Fixation of the rupee value of the special currency basket for Deferred Payments Protocols is announced, the valuation revised after a change on August 15, 2003 and made effective from August 19, 2003; Authorised Dealers are to note the adjustment previously referenced in the March 28, 2003 circular and inform their constituents. The directions are issued by the Reserve Bank of India under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

Electronic filing of TDS returns mandated; filers must submit Form 27A, include TAN, follow prescribed data structure and controls.
Mandatory electronic submission requires returns on computer media under the notified scheme, with a duly completed Form No. 27A enclosed in paper, TAN clearly stated in Form No. 27A and the return, correct bank deposit particulars, conformity of the return data structure to the e-filing administrator's specification, and reconciliation of control totals for amounts paid and tax deducted; corrupted or nonconforming media will be returned for correction and resubmission.

Service tax registration number on invoices required to enable verification of provider registration and proper remittance of tax.
Service providers must include the Service Tax Registration Number on invoices so service recipients can verify provider registration and confirm collected service tax is being remitted; field formations are directed to enforce this requirement by issuing Trade Notices or instructions and to report action taken to the Directorate.

Change of port of call: agents must file a new IGM at the actual port before arrival and notify the original port.
Agents must file a second Import General Manifest (IGM) at the actual second port of call via the EDI service centre before vessel arrival and notify the first port of cancellation or amendment of the original IGM. A copy of the IGM filed for the second port must be forwarded to the first port to account for undischarged cargo. Cancellation/amendment of the original IGM causes prior Bills of Entry against that IGM to be cancelled, requiring fresh Bills of Entry at the actual port of discharge; transshipment procedures apply if consignee insists on delivery at the originally declared port.

Brand rate fixation delegated to central excise commissionerates for duty drawback, with procedural guidance and limited ministry revocation.
Authority to fix brand and special brand rates for duty drawback is delegated to jurisdictional Central Excise Commissionerates. Field formations must include All Industry Rates for inputs like finished and lining leather and for certain accessories in brand rate calculations where duty-paying evidence is absent, while imported or duty-paid inputs require bills of entry or excise invoices. A fixed allocation practice for bus body cost as the Central Excise component is to continue. Post-audit permits amendment of rate letters and the Ministry retains rare revocation and recovery powers where improper fixation is discovered.

Advance licence condition for drugs: export obligation runs from first import and must be completed within a fixed period.
The Handbook of Procedure amendment provides that for Advance Licences for drugs issued against a specific export order with a pre-import condition, the period for fulfillment of the export obligation commences from the date of import of the first consignment and must be completed within a short, prescribed period; the change is effected by the Director General of Foreign Trade under powers in the Export and Import Policy.

Exemption from registration for drug imports under the Advance Licensing Scheme permits endorsed licences with specified exclusions and conditions.
Exemption from registration procedure for imports of drugs is extended to all drugs under the Advance Licensing Scheme. Applicants must apply for an Advance Licence per the policy circular, and the Licensing Authority will endorse that the exemption has been granted. Exclusions include deemed exports, annual requirement licences, DFRC and DEPB. DCGI representation on the ALC is required for ratification; where SION applies, existing procedures and endorsements to DCGI and State Drugs Controller continue. Importers with licences not issued under the policy circular must register or obtain fresh licences; export obligation runs from import of the first consignment.

Advance remittance rules permit larger import pre-payments subject to bank guarantees or authorised dealer due diligence and policies.
Authorised Dealers may permit larger advance remittances for import of goods subject to security: amounts above the baseline require an unconditional, irrevocable standby Letter of Credit or a guarantee from a reputable international bank outside India, or an Indian Authorised Dealer's guarantee backed by an overseas counter guarantee; dealers may waive these requirements for non government importers with satisfactory track records under board approved internal guidelines; public sector entities have a specific waiver. Directions issued under Sections of the Foreign Exchange Management Act, 1999.