Tariff value fixation for imports: revised tariff values prescribed for specified edible oils, metals, and areca nut.
The Central Board of Indirect Taxes & Customs, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, substitutes revised Tables 1-3 in the principal non-tariff notification to fix tariff values for specified imported goods (including edible oils, brass scrap, gold, silver, and areca nut) and prescribes the applicable tariff values per specified units for each listed commodity.

Confiscation procedure: document transfer to entry or highest-value customs station after inquiry enables further action under customs law.
Where goods were entered and assessed but are outside the alternate remedial provision due to absence of duty shortfall, the officer conducting inquiry or investigation shall transfer relevant documents and a written report for further action to the customs officer at the customs station where the entry was made; in cases of multiple jurisdictions, transfer shall be to the customs station shown to have the highest value of goods in the report. The notification is effective from publication in the Official Gazette.

Assignment of pending customs adjudication notices to designated officers under prescribed hierarchical limits and jurisdictional rules.
Specifies assignment of pending customs adjudication notices from proceedings under chapters XIIA or XIII pending on commencement of the Finance Act, 2022: in multiple jurisdictions certain matters before Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi and Mumbai are assigned to the respective Commissioner of Customs (Adjudication); other matters remain with the appointed adjudicating officer or as assigned under Board notifications. For other cases, adjudication is allocated among Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal/Commissioner of Customs by prescribed hierarchical limits, with similar allocation rules for drawback claims. The notification is effective from publication in the Official Gazette.

Proper officer appointment assigns national jurisdiction to designated customs officers for transferred multi-jurisdiction reports and enforcement.
The Central Board appoints specified Customs officers as the proper officer to receive transferred inquiry, investigation or audit reports in multiple-jurisdiction cases, assigning nationwide jurisdiction and empowering them to exercise assessment, refund, drawback and enforcement powers under the Customs Act; officers are designated by case-type and aggregate amount bands (lower, intermediate, unlimited) as Assistant/Deputy Commissioner, Additional/Joint Commissioner, or Commissioner/Principal Commissioner respectively, effective on publication in the Official Gazette.

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.

GST notification amendment revises the list of specified building materials and fly ash products under Uttar Pradesh tax rules.
The Uttar Pradesh Goods and Services Tax notification makes further amendments to the earlier exemption/rate notification issued under the proviso to sub-section (1) of section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The amendment updates the listed goods to include fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

GST exemption notification amendment expands listed goods to include fly ash bricks, building bricks, and earthen roofing tiles.
Amends the Uttar Pradesh GST notification under section 23(2) by inserting additional entries in the table after serial number 3. The added goods include fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The amendment expands the notification's listed goods category and takes effect from 1 April 2022.

Concessional GST rate for specified bricks and tiles applies subject to no input tax credit and reversal conditions.
Intra-State supplies of specified bricks, blocks and tiles are granted a concessional State tax rate of 3% under the Uttar Pradesh Goods and Services Tax Act, 2017, subject to the condition that input tax credit is not taken on inputs or services used exclusively for such supplies and is reversed where used partly for such supplies. The covered goods include fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

Input tax credit and recovery procedures tightened under amended GST rules, with updated attachment, auction, and objection forms.
The amendment rules tighten input tax credit conditions, extend the annual return and reconciliation statement deadlines for financial year 2020-21, and revise refund documentation where the Unique Identity Number is not mentioned on the tax invoice. They also introduce a detailed procedure for recovery by sale of detained or seized goods or conveyance in transit, including auction, notice, payment, re-auction, and appropriation of sale proceeds. The rules update provisional attachment procedures and prescribe revised and new forms, including objection and auction forms.

Goods and Services Tax rate amendment shifts specified bricks and tiles into a higher tax schedule
Goods and Services Tax rate structure under the Uttar Pradesh SGST Act, 2017 was further amended by revising the rate classification of specified goods in the principal notification issued under section 9(1). Entries relating to serial numbers 225B, 226, 227 and 228 were omitted from Schedule I carrying 2.5% tax. Specified building and mineral-based products were inserted into Schedule II carrying 6% tax, including fly ash bricks or fly ash aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

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.

Infrastructure debt fund notification: Kotak Infrastructure Debt Fund Limited recognised subject to statutory compliance and timely return filing.
Notification designates Kotak Infrastructure Debt Fund Limited as an infrastructure debt fund under the relevant clause of section 10 of the Income-tax Act for assessment year 2018-19 and subsequent years, subject to conformity with the Income-tax Act, compliance with the Income-tax Rules and Reserve Bank conditions, and timely filing of its return of income on or before the due date.

GST exemption notification amended by substituting tariff entries in the table with retrospective effect from 1 January 2022.
Amends the Uttarakhand GST exemption notification by substituting the table entries against Serial No. 4 and Serial No. 29 with tariff items 4414 and 7419 80. The amendment is effective retrospectively from 1 January 2022.

GST exemption schedule amendments revise goods entries, add branded tender coconut water conditions, and apply retrospectively from January 2022.
Amendments are made to the Schedule of the Uttarakhand GST exemption notification under section 11 of the Uttarakhand Goods and Services Tax Act, 2017. The changes substitute specified tariff entries, revise descriptions of vegetables and fresh nuts, insert a new entry for tender coconut water with brand-related conditions, omit one serial entry, and substitute another goods classification. The notification is deemed to have come into force on 1 January 2022.

GST rate schedule amendments revise multiple tariff entries for food, industrial goods, electronics, tobacco products and aircraft parts.
Amends the Uttarakhand GST rate notification by substituting, inserting and omitting numerous tariff entries across Schedule I, II, III and IV. The revisions cover agricultural and food products, dairy items, tender coconut water, fats and oils, minerals, machinery, aircraft-related goods, nicotine and tobacco products, glass and optical goods, semiconductor and X-ray apparatus, amusement items, vacuum vessels, and other industrial and consumer articles, including new entries for bio-diesel, additive manufacturing machines and flat panel display modules. The amendments take effect from 1 January 2022.

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.