Preferential Trade Agreement certificate submission - self certified copies allowed for DPD/AEO clients, originals required later or customs action.
DPD and AEO importers may submit a self-certified copy of PTA/FTA certificates at clearance and obtain a serial number from the concerned customs group after verification of seal and signature; assessment and out-of-charge will be effected on that basis. The importer must submit the original certificate within the stipulated post-clearance period, failing which a demand notice will be issued and action initiated under the Customs Act, 1962.

Shore tank receipt quantity determines customs duty for pipeline-discharged liquid bulk; ullage surveys govern direct delivery assessments.
Determination of duty for imported liquid bulk discharged through pipelines is based on the shore tank receipt quantity; if discharged directly into barges or tank lorries, assessment may use the ship's ullage survey. The Bill of Lading/Import General Manifest is prima facie accepted as cargo aboard. Customs-supervised boarding and ullage surveys, signed survey reports and post-discharge completion surveys are required. Discrepancies indicating short landing render the person in charge liable under Section 116. Sampling, DYCC/FSSAI testing timelines, provisional assessment and bank guarantee rules, warehousing bonding, transfer, insurance and denaturing controls are prescribed under the New Warehousing Licensing Regulations and CBEC guidance.

Place of provision of services: sea transport to customs station for transhipment abroad lies outside India's taxable territory.
Transportation of goods by vessel to an Indian customs station is not taxable where the import manifest or report specifies transhipment to a foreign country and the goods are transshipped in accordance with the Customs Act and transhipment regulations, because the Place of Provision of Services is the destination outside India and thus outside the taxable territory.

Extension of SEZ approvals and LoPs permitted with Board-imposed continuity, disclosure and compliance conditions for developers and units.
The Board extended validity of multiple formal approvals and LoPs for SEZ developers and units, emphasising extensions only after demonstrable progress and permitting one-year extensions as a norm. It approved co-developer roles and numerous sector-specific IT/ITES SEZs subject to SEZ Act and Rules, and allowed changes in shareholding/ownership on conditions of seamless continuity, fulfillment of eligibility (including security clearances), immediate disclosure of financial details to Member (IT), CBDT and jurisdictional authorities, and the Assessing Officer's right to assess taxability of resulting gains or losses.

Prosecution workflow enables initiation, show-cause and authorization under section 279(1) via the ITBA portal for tax offences.
ITBA Prosecution Module Phase 1 implements an electronic prosecution workflow for the Income-tax and Wealth-tax Acts allowing authorized officers to initiate prosecution proposals, escalate submissions, issue show-cause notices and grant authorisation under section 279(1), and record court complaints, hearings, judgments and appeals; it provides MIS reporting, excludes TDS provisions pending CPC-TDS, defers compounding and immunity functionality to a later phase, and specifies access, authentication, browser, training and helpdesk requirements.

De-sealing procedure requires notice and public advertisement; de-sealing may proceed with witnesses, inventory, videography, and custody.
De-sealing may proceed where a dealer fails to appear after notice and newspaper publicity or where a landlord requests vacation. De-sealing must be conducted before two independent witnesses, including an area SDM/executive magistrate, with a signed inventory of goods and videography. Seized goods are to be held in the revenue district malkhana; landlords must provide an indemnity bond and affidavit. Recovery and disposal of goods for unpaid tax, interest and penalty will be carried out under the DVAT Act and rules.

Filing deadline extension: third-quarter VAT return filing period extended; tax payment obligations remain under existing provision.
Extension of the filing period for third-quarter VAT returns for 2016 17: last date for online or hard-copy submission of specified DVAT returns with required annexures is extended to 17.03.2017 under the applicable rule; tax payment obligations remain unaffected and dealers filing with digital signature need not submit a hard copy of the return/Form DVAT-56.

24x7 customs clearance extended to all entries and MOT charges waived at 24x7 ports and attached CFSs.
24x7 customs clearance at designated ports and airports is extended to all bills of entry, covering facilitated and non facilitated imports and specified exports. The Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998 have been amended to exempt Merchant Overtime Fee (MOT) for services by customs officers at 24x7 ports and airports, and CBEC clarifies that CFSs attached exclusively to 24x7 sea ports are port extensions where MOT is not leviable for customs services, including for factory stuffed containers and exports claiming benefits.

Exemption from sample drawl for AEO certificate holders streamlines drawback processing under existing drawback circulars.
Exemption from drawl of physical samples is extended to holders of AEO Certificate for processing export drawback claims, directing trade to follow Board Circular No. 05/2017-Cus. and earlier Drawback Division circulars as operative guidance and to report any implementation difficulties to the department.

Harmonisation of MEIS schedule with updated HS classification ensures a consolidated export incentive schedule and revised sequence.
The re-notified MEIS Schedule in Appendix 3B harmonises MEIS listings with ITC(HS) 2017, consolidating earlier notifications into a single sequence mapped to 2017 HS codes and descriptions, publishing the applicable incentive rates, and declaring the consolidated schedule effective for shipments from the stated commencement date; the consolidated list is available on the official website.

MEIS benefit removal on guar flour and meal renders those exports ineligible under FTP policy.
The Director General of Foreign Trade, under authority of the Foreign Trade Policy, amends Appendix 3B by revising Sl. No. 472 for ITC(HS) code 11061000 to exclude guar seeds; as a result, flour, meal and powder of guar seeds are immediately ineligible for MEIS benefits.

Classification of Selfie Sticks: treated as monopod/tripod category regardless of Bluetooth or remote control features.
Selfie sticks, including hand held devices designed to take self portraits, are included in the monopods/bipods/tripods category under the updated HS classification created by the Finance Act, 2016; they are to be classified in that heading whether or not they are equipped with wired or wireless remote controls.

DPD client registration and release procedures require DPD code, online OOC and PIN-based yard pickup for container exit.
Terminals register Customs approved DPD importers on receipt of prescribed documents and assign a unique DPD code and web credentials; shipping lines must include that code in IAL/IGM. Container release requires Customs Out of Charge (OOC), Delivery Order and stamp duty/payment challan and will occur only after online OOC confirmation; thereafter importers or nominated transporters generate PINs via terminal web/PIN systems, present PINs and container details at the check post to obtain pick-up tickets or BATs and EIRs, complete any required scanning and secure Customs/CISF endorsements before gate-out. Terminals must verify OOC for importer arranged transport and publish SOPs and contacts.

Delivery order verification required before DPD container release; CFS must also confirm customs out of charge before entry.
Where Direct Port Delivery consignments use a Container Freight Station as logistic provider, the CFS must release containers to the DPD importer only after verification of the delivery order and after confirming that Customs Out of Charge (OOC) was obtained before the container left the port terminal; CFS gate officers will verify OOC prior to container entry. Contact details of shipping lines are provided to enable advance intimation and issuance of advance electronic delivery orders.

Prosecution guidelines clarify roles, evidentiary thresholds and strict timelines to expedite launching and filing of prosecutions.
Guidelines require that prosecution under the Customs Act should not follow automatically from adjudication; authorities must assess whether evidence meets the higher criminal standard and record a prosecutorial view at adjudication or within fifteen days. DGRI-investigated cases require a one-month investigation report to headquarters for sanction; non-DGRI cases require a one-month report from the Commissioner to the Chief Commissioner for sanction. Upon sanction, a Superintendent-level officer must file the criminal complaint promptly and a designated officer must preserve and finalize exhibits; unexplained filing delays beyond three months must be reported upward. Annexure I prescribes the investigation-report format and required enclosures.

e-BRC acceptance for exports LEO upto 31.03.2014 requires exporter declaration on reverse; exceptions for suspected misuse.
DGFT e-BRCs for exports with LEO dates 12.08.2012-31.03.2014 are accepted as proof of realization for drawback claims, subject to an exporter declaration on the reverse confirming realized value within the allowable period and specifying whether the realized value meets drawback value or, if short, itemising freight, insurance and commission and confirming return of the shortfall with interest; acceptance is without prejudice to further verification where specific intelligence of misuse exists.

Exemption from sample drawal granted to AEO certificate holders for drawback claims, subject to intelligence-based exception.
Exemption from drawal of physical samples for grant of drawback is extended to exporters holding Authorized Economic Operator certificates at Tier II and Tier III, subject to drawal where specific information or intelligence necessitates sampling; operational issues to be reported to the Customs office.

Provisional ID access restored: phase three provisional IDs released and available for enrolment via the state GST portal.
The circular removes the prior provision that would disable provisional login IDs and access tokens for non compliant Phase 1 and Phase 2 dealers and announces that GSTN has released provisional IDs and access tokens for Phase 3 dealers, which dealers may obtain via the department portal; lists of such dealers appear under the portal's What's New section, and dealers with active registrations not yet covered will be enrolled in subsequent phases.

GST Council approved amended CGST and IGST drafts, cross empowerment, refund interest rules, e way bill and tribunal provisions.
The GST Council approved revised drafts of the CGST and IGST Laws with targeted amendments and authorised the Law Committee to make minor corrections. It directed reformulation of cross empowerment to ensure SGST officers are empowered under the CGST Act and that a single authoritative order addresses disputes involving both CGST and SGST. The Council set appellate and tribunal provisions including single member benches, fixed differential interest rates for delayed refunds (6% generally, 9% after final adjudication), capped tax collection at source for e commerce up to 1%, and approved GSTN's e Way Bill module with costs borne by Central and State Governments.

Designation of CPIOs and Appellate Authorities in Customs Commissionerate Ahmedabad updated; Annexure-A substituted under RTI Act.
The Public Notice amends Annexure A to substitute Appellate Authority entries: Shri Mahavir Singh Chauhan replaces Shri Bharat Prakash at the Custom House (Sr. No.6) and Shri M. L. Meena replaces Shri Bharat Prakash at Mrudul Tower (Sr. Nos.9-10); the Annexure lists designated CPIOs, their jurisdictions and contact details for Customs Commissionerate, Ahmedabad.