Tariff value fixation: Revised customs values notified for specified edible oils, metals, seeds and areca nut for import valuation purposes.
Amendment substitutes Tables 1-3 in the non tariff notification to fix US dollar denominated tariff values for specified imported goods: revised per metric tonne values for certain edible oils, brass scrap, poppy seed and areca nuts; unit values and explanatory provisos for specified forms of gold and silver; the amendment operates as an administrative valuation measure under the Customs Act.

Customs Authority for Advance Rulings notified to commence under Customs Act provision, operationalising the advance rulings framework.
The Central Board of Indirect Taxes and Customs, pursuant to powers under the Customs Act, notifies that Notification No. 102/2020-Customs (N.T.), establishing the Customs Authority for Advance Rulings and specifying its appointment and functions, shall come into force on the stated commencement date, thereby operationalising the advance rulings framework set out in that earlier notification.

Anti-dumping duty rescission removes prior ADD on specified polyester yarn imports, subject to actions taken before rescission.
The Central Government rescinds Notification No. 51/2015 Customs (ADD) that imposed anti dumping duty on fully drawn or fully oriented polyester yarn (non textured and non POY) from China PR and Thailand, while preserving the validity of actions taken or omitted before the rescission; the rescission is issued by Notification No. 48/2020 Customs (ADD) dated 30 December 2020 and notes a prior amendment by Notification No. 39/2020 Customs (ADD).

Customs tariff amendment updates specified table entries in an earlier exemption notification, altering column five values effective immediately.
Amendment under section 25(1) of the Customs Act, 1962 substitutes the entries in column (5) of the Table in Notification No. 46/2011-Customs for serial numbers 80, 81, 83, 124 and 125 with the new specified values; the change is made in the public interest and takes effect from 1 January 2021.

Courier processing for COVID-19 vaccines extends to related durable containers, re-export, declarations, gifts, samples and prototypes.
Courier import and export procedures under the electronic declaration framework are extended to COVID-19 vaccines. The amendment also covers bona fide gifts, commercial samples, prototypes, and re-export of durable containers, including accessories, imported in relation to such vaccines. Form H is revised to require declarations concerning empty durable containers and accessories imported for COVID-19 vaccines.

Exchange Rate Adjustment updates Turkish Lira conversion rates for import and export, altering customs valuation consequences.
Amendment substitutes the Turkish Lira entry in Schedule I of Notification No.113/2020-CUSTOMS (N.T.), effective 31st December, 2020, replacing serial number 18. The Schedule specifies the rate of exchange for one Turkish Lira as 10.25 rupees for imported goods and 9.65 rupees for exported goods, thereby updating the statutory conversion figures applied for customs purposes.

Appointment of Common Adjudicating Authority to adjudicate consolidated show cause proceedings against specified importers under Customs law.
The Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi is appointed as Common Adjudicating Authority to exercise the powers and discharge the duties of the Principal Commissioner/Commissioner of Customs (Nhava Sheva II) and the named Joint/Additional Commissioners of Customs in respect of the show cause notice issued to M/s. Meghmani Industries Limited and others, pursuant to clause (a) of section 152 of the Customs Act, 1962 and relevant prior notifications on common adjudicating authorities.

Common Adjudicating Authority appointment ensures designated officers will adjudicate specified show cause notices under the Customs Act
Appointment of a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 empowers designated officers to exercise the powers and discharge the duties of the officers listed in the Table, for adjudication of the specified show cause notices issued by the Directorate of Revenue Intelligence in respect of the named noticees.

Common Adjudicating Authority appointed to adjudicate the specified Customs show cause notice against Livpure and others.
Designation of a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 to enable specified customs officers to exercise the powers and discharge the duties of identified proper officers for adjudication of the show cause notice issued to M/s. Livpure Private Ltd. and others, pursuant to notifications under the Customs (N.T.) framework.

Bilateral safeguard measure confirmed on phthalic anhydride, increasing customs duty on Korea-originating imports under CEPA.
The Central Government confirms the provisional Bilateral Safeguard measure on phthalic anhydride originating in Korea under the India-Korea CEPA following final findings that imports increased, caused and threatened serious injury, and that a causal link exists to duty concessions. The notification amends No.152/2009 Customs to insert serial 230C for tariff item 2917 35 00 with an increased customs duty of 5.63 and substitutes the proviso specifying the temporal effect of the safeguard entries.

Exchange rate determination under the Customs Act sets conversion rates for import and export goods effective 18 December 2020.
Determination of exchange rates for customs purposes fixes specific conversion rates of listed foreign currencies into Indian rupees for imports and exports, effective 18 December 2020, under the Customs Act, by promulgating two schedules: Schedule I (per unit rates with separate columns for imported and exported goods) and Schedule II (rates per 100 units for certain currencies), replacing the earlier notification subject to prior acts or omissions.

Exclusion of specified Dimethylacetamide from anti-dumping duty scope when used in spandex yarn manufacturing under prescribed technical specifications.
The Central Government inserts a Note excluding from the anti-dumping product scope any Dimethylacetamide (DMAC) intended for spandex yarn manufacturing that meets the prescribed technical specifications - including minimum purity, maximum alkalinity and acidity, maximum iron and water content, and maximum conductivity - as recommended in the designated authority's mid-term review.

Tariff value fixation amended for specified imports, setting declared values for edible oils, metals, seeds and nuts.
The Central Board of Indirect Taxes & Customs, under the Customs Act authority, substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.) to fix tariff values in US dollars for specified imports. The replacement tables prescribe per metric tonne values for edible oils, brass scrap, poppy seeds and areca nuts, and per weight unit declared values for specified categories of gold and silver, including explanatory exclusions and conditions linked to existing notification entries.

Common Adjudicating Authority appointment centralises adjudication by transferring powers for specified customs show cause notices.
The Principal Director General, Revenue Intelligence appoints specific officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating authorities in respect of the listed show cause notices, centralising adjudication for the named noticees by transferring adjudicatory responsibility to the appointed officers as set out in the Table.

Common Adjudicating Authority appointment reallocates adjudicatory responsibility for specified customs show cause notices to designated officers.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence to exercise and discharge adjudicatory powers in respect of specified show cause notices; the notification lists each noticee and notice reference, the originally empowered adjudicating officer and the officer now appointed to act as the common adjudicating authority, effecting an administrative reallocation of adjudicatory responsibility within the customs framework.

Notification amendment changes designated customs authority for specified table entries, assigning the Export Commissioner at Ballard Estate.
Amendment to Notification No. 26/2016-Customs (N.T.) substitutes, for serial numbers 32 and 35 in the Table, the entry in column 5 with The Principal Commissioner/Commissioner of Customs, Export, New Custom House, Ballard Estate, Mumbai, thereby designating that office as the proper officer for those entries.

Common adjudicating authority appointed to adjudicate the specified show cause notice under the Customs Act.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962 to adjudicate a specified show cause notice issued to M/s. The Goela Engineering & Woollen Works, identifying the notice by file number and date and naming the officer who will exercise the powers and duties of the originally designated adjudicating authority, with a subsequent substitution noted.

Land Customs Stations expansion updates border haats and river and rail routes to enhance specified cross border connectivity.
Amendment designates additional Land Customs Stations and prescribes specific cross border routes: adds Bholaganj, Nalikata and Ryngku to provisos; inserts Bholaganj and Ryngku Border Haats with boundary pillar coordinates linking to Bangladesh; substitutes river route entries for Dhulian under the Protocol on Inland Water Transit and Trade; inserts Nalikata (Border Haat), Kolaghat, Jogighopa and Badarpur as river routes connecting to Bangladesh; and adds the rail route connecting Jayanagar in India to Kurtha in Nepal.

Anti-dumping duty on float glass extended for a further limited period pending completion of a continuation review.
Extension of anti-dumping duty on imports of Float Glass originating in or exported from the People's Republic of China is effected by amending the principal customs notification to substitute the earlier expiry date with a later date, thereby preserving the existing levy for a further limited period while a continuation review remains pending under the Customs Tariff framework and applicable anti-dumping rules.

Anti-dumping duty revocation removes levy on Nylon Tyre Cord Fabric imports from China, rescinding the prior notification.
The government revokes the anti-dumping duty on Nylon Tyre Cord Fabric originating in or exported from China and rescinds Notification No. 30/2015-Customs (ADD), while preserving effects of actions taken or omitted before the rescission under the authority of the Customs Tariff Act.