Customs corrigendum updates Annexure condition references, modifying specified condition identifiers to align with the tariff schedule.
Corrigendum to Notification No. 12/2012 Customs amends the Annexure by replacing the reference in Condition No. 21 from "73" to "75" and revising Condition No. 22 from "75 or 76" to "76 or 77", correcting internal condition identifiers.

Coastal trade scope expanded to permit all classes of goods with specific exclusions and express inclusions.
Substitutes the third proviso of Notification No. 64/1994 Customs (N.T.) so that the words "all types of coal and limestone" are replaced by "all class of goods except containers , project imports, hazardous cargo and liquid cargo, but including carbon black feed stock and edible oil", thereby redefining the scope of goods permitted for coastal trade.

Customs corrigendum updates exemption lists and narrows covered goods by excluding seconds and defectives and corrects product descriptions.
Corrigendum narrows exemptions by changing S. No. 334, column (3) to "all goods other than seconds and defectives" and revises Annexure Lists 16, 24 and 29 to correct, clarify and re-order item and equipment descriptions, including typographical fixes and more precise machinery classifications affecting which items fall within the exemption framework.

Tariff values for specified oils, brass scrap and precious metals maintained as the import valuation reference.
The Central Board of Excise & Customs, under section 14(2) of the Customs Act, amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1 and TABLE-2 to prescribe tariff values for specified imports. TABLE-1 lists US dollar per metric tonne values for various vegetable oils, brass scrap and poppy seeds, with certain values noted as unchanged. TABLE-2 prescribes tariff values for gold and silver where specified notification benefits are availed, indicating reference units and unchanged entries where applicable.

Tariff value fixation: amendment substitutes tariff tables for specified oils, brass scrap, gold and silver.
The Central Board of Excise & Customs, invoking sub-section (2) of section 14 of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1 and TABLE-2 to set out tariff values for specified goods. TABLE-1 lists tariff values for various palm oil and palmolein items, crude soyabean oil, brass scrap and poppy seeds; TABLE-2 lists tariff values for gold and silver where specified notification benefits are availed. The substituted tables indicate the tariff values remain unchanged.

Customs tariff amendment updates classifications and establishes distinct duty treatments for specified imports, including differentiated gold categories.
The corrigendum to Customs notification No. 12/2012 revises table entries by adding and removing tariff item numbers, splits S. No. 252 into two categories with distinct duty specifications and an explanation that prior clearances count toward the aggregate quantity, and restructures S. No. 321 into two subcategories of imported gold with differentiated duty treatment for bars/coins versus other gold forms.

Conditional customs exemption requires importer undertaking and certificate to retain nil duty; failure triggers duty differential liability.
Amendment substitutes the tariff entry for heading 4707 to grant nil customs duty for goods imported for use in units manufacturing paper, paperboard or newsprint, subject to new Condition 25A. Condition 25A requires the importer to furnish an undertaking to the relevant Customs officer that the goods will be used for the specified purpose and to produce, within six months or an allowed extension, a certificate from the relevant Central Excise officer certifying such use; failure to prove use attracts liability to pay the duty differential.

Anti dumping duty continuation on flat base steel wheels from China PR remains in force, extending existing protection.
Continuation of anti dumping duty on imports of Flat Base Steel Wheels originating in or exported from China PR is effected by amendment to Notification No. 124/2007 Customs under sub sections (1) and (5) of Section 9A of the Customs Tariff Act and rule 23 of the relevant rules, inserting a provision that the duty shall remain in force up to and inclusive of 27th March, 2013 unless revoked earlier.

Customs exemptions amended: tariff entries add energy items, correct HS codes and impose import conditions for cigarette filter material
Corrigendum to Notification No. 21/2012-Customs amends Table entries to add Compressed natural gas for transport and Electrical energy with 'Nil' duty, correct certain tariff headings, require importers of acetate rayon tow for cigarette filter rod to follow the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, and append explicit 'Nil' annotations to specified goods while preserving condition links to a related notification.

Import exemption conditions revised to expand eligible importers and tighten documentation and value-linked certification requirements.
Corrigendum to Notification No.12/2012-Customs revises tariff table entries and Annexure conditions: it reclassifies composite fertilisers and expands product descriptions, corrects textual and numeric errors, allows imports by manufacturers or merchant exporters tied to supporting manufacturers, requires entitlement certificates to name supporting manufacturers, and replaces the textile/leather condition with a footwear-specific rule permitting concessional imports by registered manufacturers subject to an import value ceiling and a certificate from the Council for Leather Exports evidencing export performance and prior imports.

Rescission of customs exemption notifications withdraws specified tariff exemptions while preserving prior actions completed under them.
Central Government, exercising its power to rescind, withdraws specified customs miscellaneous exemption notifications affecting tariff treatment; the rescission is prospective and preserves things done or omitted to be done before rescission, thereby terminating future availability of those exemption notifications while maintaining legal certainty for past transactions.

Concessional import rules: extended reporting periods and re-export permission with valuation safeguard, and revised recordkeeping and quarterly return requirements.
Rules are amended to extend reporting references from "for a quarter" to "for a period not exceeding one year", to require bill of entry wise accounts showing quantities and values imported, consumed, re exported and in stock, and to mandate submission of a prescribed quarterly return by the tenth day following the quarter. A new rule permits re export of unutilised or defective imports within six months with jurisdictional permission, provided the re export value is not less than the import value; the Annexure is replaced with a detailed quarterly return format.

Baggage allowance increase raises exempt limits for specified items under amended Baggage Rules, altering customs baggage entitlements.
The Central Government, under section 79 of the Customs Act, 1962, amends the Baggage Rules, 1998 by substituting higher monetary limits in Appendix A for items (a) and (b); the Baggage (Amendment) Rules, 2012 take effect upon publication in the Official Gazette.

Exemption from additional customs duty: imported goods charged only up to prescribed standard rates, subject to specified conditions.
Exempts imported goods from that portion of additional customs duty under section 3(5) of the Customs Tariff Act exceeding specified standard rates set in the Table: where goods correspond to the First Schedule entries and Table descriptions, additional duty is limited to the standard rate in column (4). Many entries are Nil, others carry concessional ad valorem rates; several exemptions are subject to procedural requirements, cross-referenced conditions in other notifications, VAT/state declaration for certain items, temporal carve outs, and compliance with concessional import rules where prescribed.

Customs exemption for dredgers: full basic duty relief and limited additional duty during licensed stay in India.
Dredgers under heading 8905 10 00 granted a licence for stay in India are exempt from basic customs duty and from additional customs duty except for a pro rata monthly portion of the applicable additional duty for the duration of the licensed stay; applicable duty means the additional duty leviable under the Customs Tariff Act read with prevailing notifications.

Prohibition of import extended to filter rods used in manufacture of cigarettes or bidis, amending prior customs notification.
The amendment substitutes the Table entries in the cited customs notification to prohibit import of "Filter rod of a kind used in the manufacture of cigarettes or bidis" and to replace the corresponding column entry with "Filter cigarettes or bidis", effected under executive customs powers in the public interest as a further amendment to the principal notification.

Customs exemption for leased dredgers: import duty and excess additional duty waived where goods are leased for use.
Dredgers falling under heading 8905 10 00 are exempt on import from the whole of the basic customs duty and from that portion of additional duty exceeding the duty calculated on the total lease value, provided the goods are taken on lease by the importer for use after import.

Project imports amendment adds mechanized handling and greenhouse projects, expanding eligible plant categories under customs regulations.
The Central Board of Excise and Customs amends the Project Imports Regulations to substitute the entry for handling and storage projects with a description specifying mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce, and to insert a new entry for greenhouse set up for protected cultivation of horticulture and floriculture produce, with the Ministry of Agriculture as sponsoring authority.

Customs exemption for agricultural infrastructure: mechanized handling and protected cultivation projects added under tariff heading coverage.
Amendment expands projects assessable under Customs Tariff heading 9801 by substituting serial 40 to include installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce, and by inserting a new serial entry for greenhouse setups for protected cultivation of horticulture and floriculture produce, as further amendments to Notification No. 42/96-Customs made under the relevant sub-item of the First Schedule to the Customs Tariff Act, 1975.

Customs exemption amendment removes specified entries from concessional import duty list, altering import duty treatment for inputs.
The Central Government, under section 25(1) of the Customs Act, amends Notification No. 25/99-Customs by omitting serial numbers 79, 91, 97, 147, 160 and 161 and their entries from List A of the TABLE, thereby removing those goods from the nil or reduced duty concession for imports intended for use in the manufacture of finished goods.