Single Window clearance: streamlined ADC referrals via PEC identification, dual use declarations, risk based sampling and digital undertakings.
Modifications to the Single Window workflow require importers to identify PEC-listed chemical items in the Integrated Declaration to avoid ADC referral; declare dual use items as non pharmaceutical, free of Active Pharmaceutical Ingredients, and not intended for human or veterinary medicinal use to prevent ADC NOC routing; risk based testing will limit ADC sampling, with Customs forwarding authenticated labels and ADCs drawing samples only when necessary; previously tested batches granted NOC will not be resampled for NOC purposes; digitally signed declarations and guarantees within the Integrated Declaration substitute for hardcopies; system mapping and IT upgrades will enable ADC access to required fields.

Drawback declaration requirement: exporters must state no CENVAT or rebate was availed before claiming increased AIRs.
Exporters claiming the revised All Industry Rates (AIR) for gold and silver jewellery must declare at export that the goods were manufactured and exported without availing CENVAT on inputs or input services and without availing the rebate of duty on materials under rule 18 of the Central Excise Rules, 2002; Customs officers must ensure and record this declaration at the Let Export Order stage.

Registration of STPI units: STPI Pune import permissions for capital goods accepted for Export Oriented Units clearance.
The amendment permits acceptance of STPI Pune's yearly or consignment-wise permissions for import of capital goods, testers, jigs and fixtures-where such permissions specify description, quantity and value-as sufficient documentation for customs clearance of imports under the Export Oriented Unit scheme, thereby modifying the requirement in paragraph 4(i) of the earlier public notice to streamline processing.

Rebate of State Levies requires exporters to validate registered bank details for electronic ROSL disbursement.
The ROSL scheme grants rebates on garment exports (Chapters 61 and 62) for State levies calculated on FOB value per prescribed rates and caps. Rebate disbursement will be made electronically via PFMS to bank accounts registered for drawback; payments to non-validated accounts will be rejected. Exporters must ensure their bank details in the ICES database are live and submit correct account numbers, IFSC codes and a cancelled cheque to the designated Assistant Commissioner for validation or amendment.

Implementation of ROSL for made-ups requires scheme-code selection and declaratory eligibility for rebate credit to exporter accounts.
Implementation of a Rebate of State Levies (ROSL) for made-ups requires exporters to opt in by selecting prescribed scheme codes in the EDI shipping bill and making a declaration of eligibility; rebate of State VAT/CST, packaging, fuel, electricity duties and related charges is calculated on FOB value using notified rates and caps and credited automatically to the exporter's designated drawback account, with ROSL amounts printed on shipping bills and reflected on ICEGATE.

Rebate of State levies: exporters must opt via shipping bill scheme code to claim rebate credited to registered drawback account.
The ROSL-Made-ups scheme permits voluntary rebate of State levies on inputs and related charges for exports of made-ups, calculated on FOB value per notified rates and credited to the exporter's registered drawback account. Claiming requires selection of prescribed scheme codes at the item level in the EDI shipping bill, which serves as the exclusive declaration of eligibility; shipping bills lacking the code may be amended before Let Export Order. ROSL amounts are shown on the shipping bill and ICEGATE and disbursed in parallel with drawback to the registered account.

Submission of municipal accounts: relaxation allows audited prior years and interim statements for the latest year, with audited accounts follow.
SEBI relaxes the documentation requirement for private placement municipal debt by allowing information memoranda to include audited accounts for the three earlier financial years and available half yearly financial statements (audited or unaudited) for the immediately preceding year, with a mandate that the audited accounts for that preceding year be submitted to recognized stock exchanges within one year from the end of that year and displayed on the exchange and issuer websites and provided to investors on request.

Gold smuggling allegation prompts removal of an approved valuer, affecting gold jewellery verification for import/export at Ahmedabad air cargo.
Allegations of gold smuggling have led to deletion of Shri Deepak Kumar Natvarlal Soni from the list of approved gold jewellery valuers on the "Expert Trade Panel" for verification of purity and weight of gold jewellery for import/export at the Air Cargo Complex, Ahmedabad, modifying the earlier Public Notice and advising importers, exporters and trade members to cease reliance on him for official verification.

Registration of STPI units under Export Oriented Units Scheme allows yearly or consignment permissions for import of capital goods.
The notice permits Customs to accept STPI, Pune's yearly or consignment-wise permission for import of capital goods, jigs and fixtures for registered units under the Export Oriented Units Scheme, provided the permission specifies description, quantity and value of the goods to be imported.

Customs amendment enabling authorised Indian laboratory agencies provides guidance for importers and clearing agents under revised import testing regime
Amendment to customs notification recognises authorised offices or agencies in India to perform functions of the laboratories referenced in paragraph 4.74 of the Handbook of Procedures 2015-20, and a central Government notification implementing this amendment is enclosed for guidance to importers, clearing agents and the trading public.

Sevottam implementation mandates process owners, standardized SQM record keeping and audits to ensure time bound quality service delivery.
Sevottam implementation in the Customs Commissionerate, Tuticorin designates Assistant Commissioners as Process Owners for specified service areas and requires them to adhere to SQM procedures. Each Process Owner must implement and maintain records in the SQM 4.2 formats for all services, enable performance measurement and analysis, and make records available for audit for the Sevottam certificate. Process Owners shall coordinate with the Nodal Officer for implementation and compliance.

Jurisdictional customs authority empowered to process SEZ refund claims and adjudicate related indirect tax matters under amended SEZ regime.
Amendment GSR 772(E) vests jurisdictional Customs and Central Excise authorities with the power to handle refund, demand, adjudication, review and appeal for authorized operations in SEZs under applicable Customs, Central Excise and Finance Act provisions, and requires audits of SEZ authorized operations by Customs officers from a panel drawn by the Development Commissioner in consultation with the Chief Commissioner.

Risk Management System in exports automates selection for customs verification and facilitates clearance of compliant consignments.
The Risk Management System (RMS) will electronically process Shipping Bills in ICES to select consignments for verification of self assessment, physical examination, or direct Let Export Order for low risk filings; RMS outputs will govern ICES treatment, and a subsequent phase will direct selection for Post Clearance Audit and sanction of drawback.

Classification of leggings as tights under the customs tariff follows trade usage and prior rulings.
Leggings (knitted or crocheted) are to be classified under CTH 6115 as akin to tights, based on tribunal and earlier government rulings and prevailing trade parlance. The Board distinguished leggings from trousers by construction and use-leggings being stretchable, body hugging with one seam and not worn with braces-so, in the absence of contrary factors, classifying them with tights is the logical tariff outcome.

Extension of upload deadline for manual AST assessment orders requires assessing officers to complete pending scrutiny uploads and log technical issues.
Extension of the time limit for uploading manually passed scrutiny assessment orders on the AST system to allow assessing officers to complete pending uploads and ensure demands are available on the system. The Directorate categorised reasons for non-upload-including cases with original and revised returns, referrals to TPO/DRP/AAR, abatement due to search proceedings, non e-filed returns, PAN migration issues, and technical problems-and prescribed specific actions such as system auto-closures, final order uploads when cases return, PAN migration, manual uploads, and lodging complaints with ITBA Helpdesk. Administrative officers are directed to ensure completion and refer to the i-taxnet list of pending cases.

Hedging by non resident parents permits booking forex derivatives to hedge Indian subsidiary exposures under RBI prescribed conditions.
Non resident parents or their treasuries may enter into FCY INR derivative contracts with AD Category I banks to hedge currency risk of and on behalf of their Indian subsidiaries, subject to Reserve Bank terms. Transactions must be governed by a tri partite agreement detailing roles and settlement; non resident entities must be in FATF or equivalent jurisdictions; AD banks must perform KYC/AML, monitor underlying exposures, ensure profits/losses are settled in the subsidiary's accounts with auditor certification, and report contracts to CCIL with a special tag.

Rebate of State Levies for made-up exports requires item-level claim via EDI scheme codes to obtain the rebate.
Extension of the Rebate of State Levies to made-up articles under Chapter 63 is administered by CBEC with average rebate rates and Rupee-per-unit caps derived from the All Industry Rates of Drawback; rates are indivisible and exclude Advance Authorization and SEZ movements. Exporters must make an item-level claim-cum-declaration on the shipping bill-selection of the ROSL-inclusive scheme code on EDI shipping bills constitutes the claim-and rebates are calculated on FOB value using Schedule rates and caps.

Prosecution guidelines under the Customs Act clarify initiation criteria and advise importers and agents to consult the official circular.
Guidance addresses initiation of prosecution for offences punishable under the Customs Act, 1962, directing that prosecutions follow criteria and processes set out in the referenced government circular; the circular provides operational standards for customs authorities and is published for the information of importers, clearing agents and the trading public on the official customs website.

Acceptance of e-BRC as proof of realization enables use of DGFT electronic certificates for export drawback claims.
Electronic Bank Realisation Certificate (e-BRC) issued by DGFT is accepted as proof of realization of export sale proceeds for claiming export drawback for shipments with LEO dates up to 31 March 2014; importers, clearing agents and traders are directed to follow the Government circular for procedural guidance, available on the customs website.

Exemption from drawal of samples for AEO certificate holders streamlines customs drawback processing; guidance issued to importers and agents.
Exemption from drawal of samples for processing customs drawback claims applies to holders of Authorized Economic Operator (AEO) certificates; Circular No. 05/2017-Customs provides the operative instruction and is issued for guidance to importers, clearing agents and the trading public and is available on the central board website.