Commencement date extension: customs notification postpones the effective date to 1st July 2022 under statutory powers.
Central Government amends Notification No. 52/2003 Customs to substitute in the opening paragraph's proviso the figures, letters and words "1st day of April, 2022" with "1st day of July, 2022," under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962.

Tariff concessions under India-Mauritius CECPA revise applied duty rates and replace customs tariff tables to implement concessions.
The notification substitutes TABLE 1 of the principal customs notification with a detailed list of tariff items and their revised applied rates of duty and substitutes TABLE 2 to specify the extent of tariff concessions (percentage of applied duty) for specified eight-digit HS codes; it includes a product-specific quality parameter for one refined fish body oil entry and functions as a further amendment implementing the second tranche of tariff concessions under the India-Mauritius CECPA.

Anti-dumping duty extension on jute products upheld to continue until specified date following statutory review and amendment.
The Central Government has amended the existing anti-dumping notification to substitute paragraph 3, providing that the anti-dumping duty on specified jute products originating in or exported from Bangladesh and Nepal shall remain in force up to and inclusive of 31st August, 2022, unless revoked, superseded or amended earlier, following a review initiated by the designated authority under the Customs Tariff Act and the anti-dumping rules.

Electronic cash ledger requirement mandates customs duty, interest and penalty payments through an electronic cash ledger from the appointed commencement.
The Central Government appoints 1st June, 2022 as the date for insertion of Chapter VIIA into the Customs Act, 1962, activating a provision that payments of duty, interest and penalty under the Act are to be made through an electronic cash ledger, pursuant to the Government's enabling finance authority.

Electronic cash ledger for customs payments enabling portal deposits, unique transaction IDs, auto debit and refund procedures.
Establishes an electronic cash ledger on a common portal for persons to deposit and use amounts for customs duties and related liabilities, requiring prescribed forms, generation of unique transaction identifiers and bank Challan Identification Numbers on successful credit; specifies permitted payment modes, non accrual of interest on deposits, procedures for auto debit where consent and sufficient balance exist, and a portal based refund application process with suspension of the applied balance until refund determination.

Deposit exemption for specified customs payments where automated systems are absent or for accompanied baggage, easing payment obligations.
Exempts specified deposits from section 51A(4) where goods are imported or exported at customs stations without an automated system, and for accompanied baggage; also exempts deposits not used for electronic payment of customs duty, integrated tax, GST Compensation Cess, and interest, penalty, fees or other amounts payable under the Customs Act or the Customs Tariff Act.

Exchange rate determination for customs conversions establishing separate import and export rates for listed foreign currencies.
Determination under the Customs Act sets specific exchange rates for conversion between Indian rupees and listed foreign currencies for customs valuation, effective from 18th March, 2022, superseding the prior notification; Schedule I provides per unit import and export rates and Schedule II provides rates per one hundred units for designated currencies.

Amendment of customs notification replaces the table of show cause notices to record updated issuers and tribunal orders.
Amendment substitutes the existing table in Notification No. 18/2020 Customs (N.T./CAA/DRI) dated 03.03.2020 with a revised table listing two show cause notices, specifying each notice number and date, the addressees, the issuing officer or office, and the corresponding tribunal order cited alongside.

Tariff value fixation: new customs tariff values for specified edible oils, metals and areca nut come into effect.
The Central Board of Indirect Taxes and Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal tariff-value notification to fix tariff values for specified imported goods: TABLE-1 for edible oils and brass scrap per metric tonne; TABLE-2 for gold and silver in specified forms with qualifying explanations; and TABLE-3 preserving the tariff value for areca nut. The amendment applies where notification benefits are availed and takes effect from the stated date.

Exchange rate adjustment for Turkish Lira: updated import and export rates under Customs Act notification.
Amendment substitutes serial No. 18 in Schedule I of Notification No.13/2022-CUSTOMS (N.T.), specifying revised rupee conversion rates for one unit of Turkish Lira separately for imported goods and for exported goods; issued under section 14 of the Customs Act, 1962 and effective from 12th March, 2022.

Tariff value fixation for specified commodities under Customs Act updates import valuation rules and substitutes prior tables effective next day.
The Central Board, under section 14(2) of the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal non tariff notification to specify tariff values for listed commodities - including crude and refined palm oils and palmoleins, crude soya bean oil, brass scrap, areca nuts, and specified forms of gold and silver - denominated in US dollars per metric tonne or per unit; most entries are indicated as unchanged, and the notification states its effective date and connection to the prior notification framework.

Common Adjudicating Authority appointed to exercise adjudicatory powers under the Customs Act for specified show cause notices.
The Principal Director General, Revenue Intelligence, appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating officers for the adjudication of specified show cause notices against listed noticees, effecting substitution of the appointed common authority for the proper officers named in those matters.

Customs amendment: removal of specified ICD entry for Gujarat, altering permitted ICD and LCS listings.
Amendment under powers of clause (aa), sub-section (1), section 7 of the Customs Act removes item (ix) in column (3) of the Table against serial number 4 for the State of Gujarat in Notification No.12/97-Customs (N.T.) and deletes the corresponding entry in column (4), thereby excising a listed Inland Container Depot/Land Customs Station/port entry from the schedule of locations authorized for loading and unloading under the principal notification.

Exchange rate determination for foreign currencies set for customs conversions, effective from early March; supersedes prior notification.
Determination of exchange rates under section 14 of the Customs Act, 1962, by Notification No.13/2022 - Customs (N.T.), effective 4 March 2022, superseding Notification No.10/2022; Schedule I prescribes per unit exchange rates for specified foreign currencies with separate columns for imported and export goods, and Schedule II prescribes rates per 100 units for specified currencies; the notification notes a substitution in the Turkish Lira entry and records subsequent supersession by Notification No.18/2022.

Tariff values fixed for edible oils, metals and agricultural commodities, updating customs reference import valuation.
Amendment substitutes three tariff tables in the principal customs notification to fix US dollar reference values for specified imports, listing values for edible oils, brass scrap, categorized gold and silver entries, and areca nuts; these tariff values serve as customs reference import values and the substitution takes effect from the stated commencement date.

Anti-dumping duty extension on jute imports from Nepal and Bangladesh continues under amended notification order.
The Central Government amended the principal notification imposing anti-dumping duty on Jute Yarn/Twine, Hessian fabric and Jute sacking bags originating in or exported from Bangladesh and Nepal, substituting paragraph 3 to provide that the anti-dumping duty shall remain in force up to and inclusive of the revised terminal date unless revoked, superseded or amended earlier, pursuant to sub-sections (1) and (5) of section 9A of the Customs Tariff Act and relevant rules.

Anti dumping duty continuation on low absorption porcelain and vitrified tiles preserves measures against dumped imports.
Anti-dumping duties are continued on Glazed/Unglazed Porcelain/Vitrified tiles with less than 3% water absorption from the People's Republic of China, after a review finding continued dumping and likelihood of recurrence. The notification supersedes the 2017 order and prescribes differentiated rates: named producers in China attract nil duty, while other producers or imports routed through other countries attract a specified duty per square metre in US Dollars. The measure excludes micro-crystal tiles, full body tiles and thin panels below 5 mm. Duty is effective for five years and payable in Indian currency with exchange rates as per customs notifications.

Post-export conversion of shipping bills allowed under instrument-based schemes with procedural limits and conditional approval.
Post-export conversion of shipping bills to an instrument based scheme is permitted subject to a time-limited written application, discretions for jurisdictional Commissioners to extend filing periods, and payment of prescribed fees. Conversion is allowed only where all conditions of the target instrument based scheme are met, the exporter has not already availed benefit of the originating scheme, customs automated system presentation requirements are complied with, no contraventions or investigations are pending in respect of the export, and documentary evidence existing at the time of export supports the conversion.

Exchange rate determination for customs: prescribed conversion rates set for import and export goods, replacing prior notification.
The Central Board of Indirect Taxes and Customs, exercising its authority under the Customs Act, prescribes the rate of exchange for specified foreign currencies for customs purposes and supersedes the earlier notification; distinct rates are set in Schedule I for per unit conversions (with separate imported and export columns) and in Schedule II for per 100 unit conversions, these rates applying for import and export goods from the stated effective date.

Fixation of tariff values: updated import benchmark values for edible oils, gold, silver, brass scrap and areca nut take effect.
The Central Board of Indirect Taxes & Customs, exercising powers under the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal notification to prescribe specific US dollar tariff benchmark values for imports. The tables specify per-metric-tonne values for crude palm oil, RBD palm oil, palmolein variants, crude soybean oil and brass scrap; per-unit values for gold and silver under applicable notification entries; and a per-metric-tonne value for areca nuts, with an effective commencement date stated in the notification.