Compounding of customs offences establishes procedures, compounding amounts and conditional immunity from prosecution upon payment.
These rules authorise Chief Commissioners of Customs as compounding authorities to accept applications from importers, exporters or other persons for compounding offences under the Customs Act. Applications may be made before or after prosecution; the compounding authority must obtain a report from the reporting authority, may allow compounding by fixing a compounding amount and granting conditional immunity from prosecution or reject the application after hearing. The schedule prescribes base amounts and percentage-based caps for specified offences. Immunity is conditional and withdrawable for non-payment, concealment or false evidence.

Adjudicating authority appointment centralizes adjudication of show cause notices arising from revenue intelligence investigations.
A notification under section 4(1) of the Customs Act and rule 3(1) of the Central Excise Rules appoints the Commissioner of Customs (Exports), Jawahar Custom House, Nhava Sheva, Mumbai to act as the designated Commissioner for multiple Commissionerates and posts for the specific purpose of adjudicating show cause notices concerning M/s Clarrity Intermediates and Pesticides, Surat and others arising from specified revenue intelligence investigation files.

Appointment of special adjudicators formally designates officers to adjudicate specified customs show-cause matters and investigations.
The Central Board of Excise and Customs designates specified customs officers to act as special adjudicators and investigators for a series of listed show-cause matters, mapping each notice and named party to the officer(s) empowered to perform the functions of the Common Adjudicating Authority or proper officer for adjudication and investigation of those matters.

Exemption extension: import exemptions under ATVP and IGMDP have operative dates substituted to extend application.
The Central Government amends Notification No.39/96-Customs by substituting new operative dates in the Table: S.No.13's Explanation is changed to the 1st day of January 2011 and S.No.14's Explanation is changed to the 1st day of January 2008, thereby extending the temporal application of import exemptions under the ATVP and IGMDP schemes pursuant to powers under section 25(1) of the Customs Act, 1962.

Exchange rate determination prescribes conversion rates for specified foreign currencies for export goods effective from the notified date.
Determination of exchange rates for conversion of specified foreign currencies for export goods effective from 1 January 2006, superseding the prior notification; two schedules prescribe unit conversion rates for listed currencies, including one-unit rates for eleven currencies and a 100 unit rate for the Japanese Yen, which are the operative figures for export-related customs conversion.

Exchange rate determination for imported goods establishes specified currency conversion rates for customs purposes effective now.
The Board, exercising powers under the Customs Act, prescribes conversion rates for specified foreign currencies into Indian rupees for customs purposes, effective 1 January 2006, superseding the prior notification; Schedule I states rupee equivalents per one unit of listed currencies, and Schedule II states the rupee equivalent per one hundred units of Japanese yen.

Duty Entitlement Pass Book extension permits continued DEPB validity under a Customs Act amendment substituting the prior expiry date.
Extension of the Duty Entitlement Pass Book (DEPB) scheme by amendment under section 25(1) of the Customs Act, 1962, replacing the earlier expiry wording in paragraph 2 of Notification No. 89/2005-Customs with a new expiry date, thereby continuing the scheme's operative terms for the substituted validity period.

Anti-dumping duty on Sodium Cyanide imposed, payable in local currency with exchange rate as per Customs Act.
Anti-dumping duty is imposed on imports of Sodium Cyanide under subheading 2837 11, with a specified duty per metric tonne set in US dollar terms for two origin/export scenarios involving Chinese Taipei and other countries. The duty must be paid in Indian currency, and the rate of exchange for conversion shall be the rate specified in notifications under the Customs Act, with the relevant date for that rate being the date of presentation of the bill of entry.

Anti-dumping duty continuation on sodium cyanide imports from specified countries to address dumping and material injury findings.
Continuation of anti dumping duties on Sodium Cyanide (sub heading 2837 11) is imposed following a sunset review that found continued dumping and material injury from imports originating in the Republic of Korea and the United States of America. Definitive duties are specified by origin, export country, producer and exporter with differentiated rates, unit of measurement and currency; conversion uses a notified exchange rate on the bill of entry date. Duties remain effective for a limited statutory period and are payable in Indian currency.

Fixation of tariff value: notification updates import valuation benchmarks for specified edible oils and brass scrap under Customs Act powers.
The Board, invoking sub-section (2) of Section 14 of the Customs Act, 1962, substitutes the Table in the principal notification by Notification No.109/2005-Customs (N.T.), thereby setting per-metric-tonne tariff values for specified edible oils and brass scrap as the fixed import valuation benchmarks.

Unloading and loading operations clarified: amendment substitutes notification entry to permit unloading of imports and loading of exports.
Amendment under clause (a) of subsection (1) of section 7 of the Customs Act, 1962 substitutes, in the Table to Notification No. 61/94-(N.T.), against serial No. 11, item (b), column (4), the entry: "Unloading of imported goods and the loading of export goods or any class of such goods." Notification No. 108/2005-Customs (N.T.), dated 09 December 2005, effects this textual substitution.

Anti-dumping duty rescission on methylene chloride after review finds no material injury or likely recurrence of dumping.
The Central Government, relying on the designated authority's mid-term review which found no material injury and no likelihood of recurrence of dumping or injury, rescinds Notification No.157/2003-CUSTOMS imposing final anti-dumping duty on methylene chloride (tariff item 2903 12 00), except as respects actions done or omitted before such rescission, under section 9A(1) and 9A(5) of the Customs Tariff Act, 1975 read with rule 23 of the anti-dumping rules.

Special Economic Zone designation requires Nokia Telecom SEZ at Sriperumbudur to comply with a mandated area expansion within a specified period.
Designation of the Nokia Telecom Special Economic Zone at Sriperumbudur, Tamil Nadu, covering 85.375 hectares and defined by specific survey numbers and boundary descriptions, is made under powers conferred by the Customs Act; the designation is conditional on increasing the total SEZ area to not less than one hundred hectares within two years from the date of publication in the Official Gazette.

Adjudicating Authority Appointment: Commissioner designated to adjudicate Show Cause Notices under Customs Act powers.
In exercise of the power conferred by section 4(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Commissioner of Customs, Inland Container Depot, Tuglakabad, New Delhi, to act as the designated Commissioner of Customs (Import) at specified import formations for the purpose of adjudicating Show Cause Notices issued against M/s Siddhi Vinayak Enterprises, M/s Sheetla Enterprises and others by the Directorate of Revenue Intelligence, Delhi Zonal Unit.

Anti-dumping duty on NBR imports imposed; definitive duties apply based on final findings, payable in domestic currency.
Definitive anti-dumping duties are imposed on NBR in bale form (excluding powder and carboxylated NBR) under heading 4002, originating in or exported from the European Union (excluding Germany), Brazil and Mexico, based on findings of dumping and material injury. The notification prescribes specific duty rates in US dollars per metric tonne for named producers/exporters and country combinations, supersedes the provisional levy, makes duties effective from the provisional imposition date, and requires payment in Indian currency using the government-notified exchange rate on the bill of entry date.

Exchange rate determination sets conversion rates for specified foreign currencies for export goods valuation effective immediately.
The Board specifies the rate of exchange of conversion for listed foreign currencies into Indian rupees and vice versa for export goods valuation, superseding the prior notification; Schedule I lists per-unit rates for major currencies and Schedule II lists the rate per one hundred units for the Japanese Yen, to be applied by customs and exporters from the stated commencement date.

Exchange Rate Determination sets prescribed currency conversion rates for imported goods effective from specified date under Customs Act.
The Board prescribes specific conversion rates for listed foreign currencies into Indian rupees and vice versa, effective 1 December 2005, under powers conferred by the Customs Act, superseding the prior notification; Schedule I provides per-unit rates for various currencies and Schedule II provides the rate for 100 units of Japanese Yen for use in customs valuation and related import calculations.

Anti-dumping duty imposed on certain stainless steel flat products to address continued dumping and material injury.
On the basis of mid-term review findings that Cold Rolled Flat Products of stainless steel of width 600 mm or more from the United States and Japan continue to be dumped and cause material injury, the Government, under the Customs Tariff Act and applicable anti-dumping rules, imposes specified anti-dumping duties as set out in the notification table, effective from the date of issue and payable in Indian currency, with the applicable rate of exchange determined on the date of presentation of the bill of entry.

Customs exemptions expanded to add ports and clarify deemed non availment and entitlement to drawback or CENVAT credit.
The notification amends multiple customs exemption notifications by substituting and expanding designated ports (including Lucknow (Amausi), Kundli, Bhadohi, Raipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi and Amritsar Rail Cargo and Tuticorin) for loading/unloading under export promotion schemes. It inserts conditions that if an importer does not claim exemption from the additional duty under section 3, they are deemed not to have availed the exemption for calculation of that duty, and that the importer may claim drawback or CENVAT credit of the additional duty against the amount debited in the certificate.

Corrigendum insertion of 'shall be substituted' clarifies amendment to notification wording in the English version.
The corrigendum to Notification 99/2005-CUSTOMS (N.T.) directs that, in the English version on page 2, the words shall be substituted ; be inserted after "Form A ;" in line 14 and after "such change ;" in line 26, effecting an editorial substitution in the notification's text.