Exchange rate determination: revised foreign currency conversion rates set for import and export valuation under Customs Act
The Central Board determines conversion rates of specified foreign currencies into Indian rupees for customs purposes, prescribing separate rates for imported goods and exported goods as listed in Schedule I (per unit) and Schedule II (per 100 units). The notification, issued under the Customs Act authority, supersedes the prior exchange rate notification and fixes the operative exchange rates to be applied for import and export valuation.

Customs notification amendment substitutes the referenced file entry, updating the show cause and corrigendum citation.
The amendment substitutes the textual entry against serial number three in Notification No. 42/2019-Customs (N.T.), replacing the existing reference to a prior file number together with a Supplementary Show Cause Notice and Corrigendum by an updated file reference to be recorded in the notification schedule.

Inclusion of Gopalpur Port expands notified ports, extending export incentive eligibility under existing Customs notifications.
The notification substitutes the word "Dighi" with "Dighi, Gopalpur" in specified conditions, paragraphs and table entries of multiple prior Customs notifications, thereby treating Gopalpur as a notified port and extending to it the operative coverage and eligibility for Customs tariff exemptions and export incentive schemes such as AA, EPCG and other scheme-specific benefits.

Customs notification amendment updates show cause notice file reference, correcting the procedural citation in the adjudicating record.
Amendment directs substitution of the existing wording against serial number 1 in column 3 of Notification No.19/2020-Customs (N.T./CAA/DRI) dated 03.03.2020 with a new file reference, updating the show cause notice citation and the procedural record in the Common Adjudicating Authority entry.

Extension of export deadlines: last dates of export and re export extended for shipments affected by the COVID 19 disruption.
The Central Government amends notifications No. 40/2015 Customs, 56/2000 Customs and 57/2000 Customs to provide that where the last date for export or re export falls within the affected COVID 19 period, the last date is extended by six months, and inserts an additional approved laboratory into the list of entities under the 2015 notification.

Tariff values for specified edible oils, metals and agricultural goods remain fixed under an amended customs notification effective immediately.
The Central Board of Indirect Taxes & Customs amends the principal non tariff notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values (US$ per metric tonne or per unit weight) for specified imports - various palm and soyabean oils, brass scrap, poppy seeds, areca nut - and unit tariff values for gold and silver in prescribed forms, with the listed numerical values retained unchanged.

Anti-dumping duty on sodium citrate: imports from China attract differential duty rates and multi-year continuance under customs rules.
Definitive anti-dumping duty is imposed on imports of Sodium citrate originating in or exported from China PR after a continuation review found continued dumping and consequent injury; the notification specifies differential per-unit duty rates for a named producer and for other producers, extends coverage to exports via any country to prevent circumvention, requires payment in Indian currency, and adopts the exchange rate notified under the Customs Act with the bill of entry date as the relevant date; the duty is effective for a multi-year period.

Common Adjudicating Authority appointment consolidates adjudication of specified customs show cause notices under designated officers.
The Board exercises powers under the Customs Act to appoint officers as Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating authorities for adjudication of specified show cause notices. The Table in the notification lists each Noticee, the SCN reference(s), the original adjudicating authorities, and the officer appointed to consolidate adjudication responsibility-e.g., appointment of the Pr. Commissioner/Commissioner of Customs, Chennai-VII, for show cause notices against Shilpa Medicare Ltd.

Common Adjudicating Authority appointment centralises adjudication of customs show cause notices against a corporate noticee.
Appointment of a Common Adjudicating Authority to adjudicate multiple customs show cause notices issued against M/s L&T Hydrocarbon Engineering Ltd by designating a specific officer to exercise the powers and discharge the duties of the originally named adjudicating authorities for the listed notices, thus centralising adjudication authority under the Customs Act.

Tariff value fixation sets import valuation for specified edible oils, brass scrap, gold, silver and agricultural commodities.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes new TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix US dollar tariff values: TABLE-1 fixes per metric tonne values for edible oils, brass scrap and poppy seeds; TABLE-2 fixes unit values for specified forms of gold and silver with defined inclusions and exclusions; and TABLE-3 fixes a per metric tonne value for areca nuts.

Validity extension of Export Performance Certificates allows import of unutilised entitlement until 30 September 2020.
The notification extends the validity of Export Performance Certificates issued for financial year 2019-20, which expired on 31st March, 2020, up to 30th September, 2020, solely to allow import of the unutilised value and quantity of goods or items specified in those certificates by inserting provisos into specified conditions of the ANNEXURE to Notification No. 50/2017-Customs.

Bilateral safeguard duty confirmed for refined palm oil imports from Malaysia under CECA; no extension beyond initial period.
Confirms the provisional bilateral safeguard duty raising customs duty by five percent on Refined Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil (tariff items 1511 90 10 and 1511 90 20) originating in Malaysia and imported under CECA, for a period of 180 days from 4 September 2019. The designated authority's investigation found critical circumstances and, noting changes in import policy and preferential duty structures including ASEAN FTA interactions, recommended confirmation of the provisional duty and no further extension; the Central Government confirmed the duty under section 25(1) of the Customs Act read with the Bilateral Safeguard Rules.

Electronic filing and verification requirements now mandate soft copy submission and pen drive storage for appellate pleadings and documents.
Amendments mandate that every Memorandum of Appeal or Cross Objection set out facts and grounds in distinct numbered heads, include valid mobile numbers and e-mail addresses, and be verified to state that the soft copy and documents filed are true copies or originals. All memoranda, cross objections, miscellaneous applications, stay applications and paper books must be accompanied by soft copies stored in two pen drives. The President may, by separate notification, permit hearings via an appropriate video conferencing platform.

Exchange rate determination for customs: prescribed import and export conversion rates set for listed foreign currencies.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, determines conversion rates for specified foreign currencies into Indian rupees for imported and exported goods, superseding the prior notification while preserving prior actions. Two schedules set distinct import and export conversion rates-Schedule I for per unit currency rates and Schedule II for rates per 100 units-effective from 7th May, 2020 for customs valuation and related application.

Customs tariff amendment substitutes specified table entries with revised per litre rate, effective from the notified commencement date.
Under powers of section 111 of the Finance Act, 2018 read with section 25(1) of the Customs Act, 1962, the notification substitutes the column (4) entries in the Table of Notification No. 18/2019 Customs for Sl. Nos. 1 and 2 with the specified per litre rate, and the amendment takes effect from the notified commencement date.

Tariff value fixation for specified edible oils, metals and agricultural commodities establishes import valuation benchmarks under Customs Act.
The Central Board substituted TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values as customs valuation benchmarks for specified goods, including edible oils (palm, palmolein, soybean), brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver, and to specify applicable entries, exclusions and explanations governing those values.

Customs tariff corrections implemented, revising specified tariff rates and an amended tariff classification code schedule.
Corrigendum amends Notification No. 17/2020 Customs by revising specified numeric entries in the notification's exemption Table: replacing listed figures in column (4) for S. Nos. 84, 93, 122, 266, 267, 273, 274, 283, 291, 293, 334, 368 and altering one column (2) entry for S. No. 412 with a revised tariff classification code. The changes are confined to the specified Table values and effect textual corrections to the published notification.

Exchange rate determination sets prescribed conversion rates for customs processing, differentiating imported and exported goods.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, determines specified rupee conversion rates for listed foreign currencies for customs purposes, effective 17th April, 2020, superseding a prior notification; Schedule I sets per unit rates for imported and exported goods, and Schedule II sets per hundred unit rates for certain currencies.

Fixation of tariff values sets prescribed import valuation rates for edible oils, metals, seeds, nuts and precious metals.
The Central Board of Indirect Taxes & Customs, invoking sub-section (2) of section 14 of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting new TABLE-1, TABLE-2 and TABLE-3. The substituted tables fix tariff values in US dollars for specified imports including edible oils, brass scrap, poppy seeds, areca nuts (per metric tonne) and specified forms of gold and silver (per weight), and include descriptive entries and explanations to govern import valuation under the notification series.

Anti-dumping duty extension for acetone preserved until 14th October 2020 through amendments to ADD notifications.
The Central Government amends two existing Customs (ADD) notifications to extend the anti-dumping duty on imported acetone from Korea Republic, Saudi Arabia and Chinese Taipei by substituting the previous cessation date in Notification No. 05/2015 and inserting a paragraph in Notification No. 13/2015 that the anti-dumping duty shall remain in force up to and inclusive of 14th October, 2020, unless revoked, superseded or amended earlier.