Customs duty non-levy on nuclear power imports regularised under prevailing exemption practice.
Section 28A of the Customs Act, 1962 regularises the non-levy of customs duty on goods imported for generation of nuclear power, falling under tariff item 8401 30 00. The notification states that such imports were generally subject to a prevalent practice of non-levy under the First Schedule to the Customs Tariff Act, 1975 read with the applicable exemption notification. It directs that the customs duty, if any, payable on those imports during the specified period shall not be required to be paid.

Restriction on revision of entries where instrument-based schemes prescribe an alternative reversal procedure, limiting reassessment of availed benefits.
No revision of customs entry will be made where a benefit under an instrument-based scheme or under notifications/regulations issued under the Customs Act or Customs Tariff Act has been availed and is to be reversed, if the relevant notification or regulation prescribes a different procedure for reversal; this restriction is specified under the power conferred by section 18A(5)(c) of the Customs Act and commences from the stated effective date.

Passenger Name Record processing: NCTC Pax official appointed as proper officer with nationwide customs powers to handle PNR data.
The Principal Additional Director General or Additional Director General of NCTC Pax in the Directorate General of Analytics and Risk Management is appointed an officer of customs with the powers of a Principal Commissioner or Commissioner of Customs, vested with nationwide jurisdiction to receive and process Passenger Name Record information under the Passenger Name Record Information Regulations, 2022, and is assigned to perform the Customs Act functions relating to passenger data as the proper officer; the notification is effective on publication in the Official Gazette.

Common Adjudicating Authority assignment for EOUs allocates de novo adjudication to customs officers by duty bands.
Specification of a Common Adjudicating Authority mechanism assigns remanded notices involving both customs and central excise demands for hundred percent export oriented undertakings to jurisdictional customs officers for de novo adjudication under the Customs Act, with allocation by bands of aggregate duty to Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal Commissioners/Commissioners respectively; effective from publication in the Official Gazette.

Common Adjudicating Authority centralizes adjudication of specified show cause notices against HD Hyundai Construction Equipment India Pvt. Ltd.
An officer is appointed as Common Adjudicating Authority to exercise the powers and duties of the originally named proper officers for specific show cause notices issued against M/s HD Hyundai Construction Equipment India Pvt. Ltd., consolidating adjudication and finalization of provisional assessment under the Customs Act.

Rate of exchange determination sets new conversion rates for import and export goods under the Customs Act.
The Central Board of Indirect Taxes and Customs, under Section 14 of the Customs Act, determines official rates of exchange for specified foreign currencies into Indian rupees, superseding a prior notification except as to past actions, and prescribes the rates listed in Schedule I (unit rates with separate import and export columns) and Schedule II (rates per 100 units) as the operative conversion rates for customs valuation and related procedures.

All Industry Duty Drawback Rates prescribe tariff-based export rebates, classification rules, procedural compliance, and exclusions for specified export schemes.
All Industry Rates of Duty Drawback are determined tariff-item-wise for exported goods, with rates expressed as a percentage of free-on-board value or per unit and subject to stated caps. Claims must use the Schedule's tariff item and description, comply with prescribed drawback procedures, and satisfy classification rules. Notified rates are unavailable for specified warehouse-manufactured goods, exports under certain duty-exemption or export-obligation schemes, and goods exported by designated export-oriented or special-zone units. Where the Schedule rate is nil or unavailable, an individual manufacturer or exporter may seek a brand rate under the Drawback Rules.

Duty credit issuance: export duty credits allowed only for specified garments, conditioned on export proceeds realisation and recovery safeguards.
Duty credit for exported garments and made ups is issuable only for specified items and rates, claimed via shipping bill or electronic entry and allowed by Customs after checks; credits are usable solely for payment of customs duty on imports. Credits are conditional on realisation of export sale proceeds within the foreign exchange law period, with specific ineligibilities and special rules for certain destinations. Cancellation, suspension and recovery procedures apply where provisions are contravened or proceeds are unrealised, including repayment with interest and recovery under the Customs Act.

Exemption of deposits under section 51A(4) for specified imports/exports and baggage granted temporarily, excluding electronic payment deposits.
Exemption is granted from all provisions of section 51A of the Customs Act, 1962 for deposits relating to goods at customs stations without automated systems, goods through International Courier Terminals, accompanied baggage, and deposits other than those used for electronic payment of customs duty, integrated tax, GST Compensation Cess, interest, penalty or fees; the exemption is effective from 1 April 2023 until the notification's substituted terminal date.

Exchange rate determination sets official conversion rates for specified foreign currencies for import and export purposes.
The Central Board determines, effective 17 February 2023, official exchange rates for listed foreign currencies for import and export purposes via two schedules: Schedule I provides rates per one unit and Schedule II provides rates per one hundred units, superseding the earlier notification of 2 February 2023; the listed schedules show distinct rates for imported goods and for export goods and the notification was later superseded by a subsequent notification effective 3 March 2023.

Export restriction on high-resolution geospatial data; attributes for listed sensitive installations restricted, owner-published exceptions apply.
Prohibits export of maps and geospatial data that are more precise than the DST-prescribed spatial, gravity and bathymetric accuracy thresholds, and restricts export of specified sensitive attributes for an enumerated list of security, defence, nuclear, aviation, naval and strategic installations. These features must not be labelled or have attributes attached in vector or geo-tagged raster form. Restrictions may be relaxed only where the facility owner has publicly authorised disclosure.

Exchange rate determination: Customs-prescribed conversion rates set for specified foreign currencies for import and export valuation purposes.
The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes distinct exchange rates for specified foreign currencies for import and export valuation, effective from the operative date, as set out in Schedule I (per unit) and Schedule II (per 100 units); the notification supersedes the prior notification except as to prior actions and is itself noted as superseded by a subsequent administrative notification.

Exemption from electronic ledger payments: deposits for all persons and goods suspended from ledger payment obligations temporarily.
The notification exempts deposits for all classes of persons and all categories of goods from the obligation to make payments through the electronic cash ledger and the electronic duty credit ledger under the relevant provision of the Customs Act, suspending the ledger-based payment requirement and applying universally for the specified effective period.

Faceless assessment appointments enable designated customs officers to act as proper officers for electronically assigned bills of entry nationwide.
The Central Board appoints specified customs officers - appraisers, Superintendent Customs (Preventive), Central Excise officers posted to customs stations, and Deputy or Assistant Commissioners - as proper officers to perform the functions listed in the Table for bills of entry assigned to them in the customs automated system, covering statutory examination, adjudication and clearance-related duties for electronically presented bills of entry.

Proper officer designation under Customs Act assigns officer ranks to exercise listed statutory customs functions, clarifying delegation and supersession.
Designation of proper officer under the Customs Act assigns specified officer ranks and officers above them in rank to exercise enumerated enforcement, assessment, examination, clearance and intelligence functions at ports, airports, land customs stations, warehouses and preventive posts. The notification supersedes the earlier instrument insofar as stated and provides that assigned functions (other than at the highest Commissioner level) are to be exercised pursuant to the statutory delegation mechanism; it comes into force on publication in the Official Gazette.

Appointment of Revenue Intelligence officers confers customs powers nationwide on specified DRI ranks under the Customs Act.
The Central Board of Indirect Taxes and Customs appoints the Principal Director General or Director General of Revenue Intelligence and specified DRI officers as officers of customs, conferring on them the classes and powers of corresponding customs authorities (Principal Chief Commissioner/Chief Commissioner; Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner) with jurisdiction exercisable across India, superseding earlier notifications and effective from Gazette publication.

Appointment of Chief Customs Commissioners: central board allocates supervisory jurisdiction and preventive powers across specified commissionerates.
The Central Board of Indirect Taxes and Customs appoints officers as Chief Commissioner of Customs or Principal Chief Commissioner for specified jurisdictions and commissionerates, and appoints designated officers as Chief Commissioner (Preventive) with all powers of the Chief Commissioner for the preventive jurisdictions listed. The appointments are set out in two tables mapping senior posts to subordinate commissionerates (port, airport, air cargo, inland container depots, preventive, audit and appeals formations). The notification supersedes the earlier 2017 notification and commences on publication in the Official Gazette, with listed corrigenda correcting table entries.

Nationwide Adjudication Authority appointed: Commissioners empowered to adjudicate customs cases under the Customs Act.
The Central Board of Indirect Taxes and Customs appoints the Commissioners of Customs (Adjudication), Delhi and Mumbai as Principal Commissioner or Commissioner, each with nationwide jurisdiction and all powers under the Customs Act, 1962, to adjudicate cases assigned by the Board, including acting as proper officers under sections 28, 28AAA and Chapter X; the notification supersedes the 2003 notification except as to prior acts and comes into force on publication in the Official Gazette.

Customs audit appointments authorize designated audit officers to exercise nationwide audit powers and delegated functions upon Gazette notification.
The Central Board of Indirect Taxes and Customs appoints specified audit-designated Principal/Commissioners, Additional/Joint Commissioners and Deputy/Assistant Commissioners posted at Chennai, Delhi, Mumbai and Nhavasheva as officers of Customs, investing them with the powers of their respective classes to carry out customs audits nationwide, superseding earlier notifications; functions of Additional/Joint and Deputy/Assistant Commissioners shall be performed as per statutory delegation, effective on Gazette publication.

Customs jurisdictional appointments define officer powers and territorial control across ports, airports, depots, and preventive formations.
Appointment of customs officers is made for specified customs zones and territorial jurisdictions across India, including Principal Commissioner, Commissioner, preventive formations, and subordinate officers. The notification maps each designation to defined areas such as states, union territories, ports, airports, inland container depots, warehouses, export oriented units, special economic zones, and coastal areas, and confers the corresponding powers under the Customs Act, 1962 for those areas. It supersedes the earlier jurisdictional notification and takes effect on publication in the Official Gazette.