Exchange Rate Determination sets foreign currency conversion rates for customs valuation, governing conversion for imports and exports.
Determines official foreign currency conversion rates for customs valuation, specifying separate rupee equivalents for imported and exported goods as set out in two annexed schedules: Schedule I (per unit) and Schedule II (per 100 units). The Notification supersedes the prior notification and applies the listed rates for conversion between the specified foreign currencies and Indian rupees for customs purposes from the stated effective date.

Customs exemption list updated; two prior customs notifications added to the Annexure, modifying exemption coverage under the principal notification.
The Central Government amends Notification No. 11/2021-Customs by inserting in its ANNEXURE, after serial number 9, Notification No. 56/2000-Customs (G.S.R. 399(E), dated 5th May, 2000) and Notification No. 57/2000-Customs (G.S.R. 413(E), dated 8th May, 2000), effected under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 read with clause 115 of the Finance Bill, 2021 and published in the Gazette.

Customs tariff amendment lowers specified exemption rates under the principal notification, altering entries in the tariff table.
The Central Government amends Notification No. 57/2000 Customs by substituting entries in column (4) of the Table: specified higher percentage entries are replaced with lower percentage entries, thereby altering the applicable exemption rates under the principal notification.

Customs document fee framework introduces a charge for resolving Shipping Bill and GST return mismatches electronically.
The Levy of Fees (Customs Documents) Amendment Regulations, 2021 insert a new entry in the fee table under regulation 3 of the Levy of Fees (Customs Documents) Regulations, 1970. A fee of Rs. 1,000 is prescribed for handling mismatches between Shipping Bills and GST returns through the Customs Automated System. The amendments take effect from publication in the Official Gazette.

Fixation of tariff values for edible oils, metals and agricultural commodities establishes standard customs valuation for imports.
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal tariff value notification to fix tariff values for specified commodities. It prescribes US dollar per metric tonne benchmarks for a range of edible oils, brass scrap, poppy seeds and areca nuts, and unit benchmarks for gold and silver in specified forms, thereby providing commodity wise baseline values for customs valuation and related non tariff administration.

Common Adjudicating Authority appointment under Section 152 enabling designated officers to adjudicate listed show cause notices.
The Principal Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of Section 152 of the Customs Act, 1962, to exercise the powers and discharge the duties of the original adjudicating authorities for the particular noticees and show cause notices listed in the Table; each appointment is limited to the SCNs, dates, and noticees identified.

Amendment to Customs notification: substitution of designated Assistant/Deputy Commissioner post for a scheduled entry, revising administrative assignment.
The notification substitutes the existing wording in column 5 against serial number 7 of Notification No. 66/2020-Customs (N.T./CAA/DRI) with the designation "Assistant/Deputy Commissioner of Customs, Group III, Nhava Sheva-III, Jawaharlal Nehru Custom House, Raigad," thereby revising the administrative entry for that serial in the schedule.

Amendment to customs notification substitutes the designated officer entry for Nhava Sheva III in the CAA schedule.
The notification amends a prior customs notification by substituting the words in column 5 against serial number 1, replacing the existing designation that named the Assistant/Deputy Commissioner of Customs, Group III, Nhava Sheva-III, Jawaharlal Nehru Custom House, Raigad. The substitution is made under clause (a) of Section 152 of the Customs Act and is issued by the revenue intelligence authority with the stated file reference and signing officer.

Customs corrigendum correcting a tariff code and adding a prior notification to the annexure, updating entries accordingly.
Corrigendum amends Notification No. 11/2021-Customs by correcting a published tariff numeral at the specified Gazette location and by adding a new serial entry to the notification's annexure referencing an earlier Customs notification, with administrative file reference and signatory recorded.

Customs tariff correction adds a new tariff entry and updates proviso cross references affecting exemption scope.
Correction substitutes the original S. No. 377A with two entries, 377A and 377AA, listing specified tariff headings and associated goods descriptions (377A excluding SIM socket/other mechanical metal items for cellular mobile phones; 377AA covering listed headings as "All goods"). The corrigendum also amends paragraph II by omitting specified clauses as before and revises the second proviso to alter the cross reference from "and 377A" to "377A and 377AA", ensuring the proviso applies to both entries.

Agriculture Infrastructure and Development Cess inclusion: exemptions revised to treat AIDC as part of the duty base for specified customs notifications.
The notification amends four customs miscellaneous exemption notifications to include Agriculture Infrastructure and Development Cess (AIDC) within their exemption scope, substituting Explanation text to define the duty base as the sum of the standard rate of duty under the First Schedule to the Customs Tariff Act and the AIDC leviable under the Finance Bill, 2021, and inserting corresponding preamble language where applicable.

Tariff value fixation for edible oils, metals and agricultural commodities updated, replacing prior tables under Customs Act powers.
Under section 14(2) of the Customs Act the CBIC substitutes Tables 1-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars per metric tonne (and per unit for gold and silver) for specified imported goods, including edible oils, brass scrap, poppy seeds, areca nut, and defined forms of gold and silver; several entries are stated as "no change."

Exchange rate determination sets new customs conversion rates for imports and exports, effective from early February 2021
The notification, issued under the Customs Act, determines distinct rates of exchange for conversion of specified foreign currencies into Indian rupees for imported and exported goods, sets those rates in Schedule I and Schedule II, and makes them effective from 5th February, 2021; it supersedes the prior exchange-rate notification except as to prior actions.

Extension of adjudication period under Customs Act provision extends time for determination of duty or interest for listed entities.
The Principal Director General, Directorate of Revenue Intelligence, under the first proviso to section 28(9) of the Customs Act, 1962, extends the period for determination of duty or interest for specified show cause notices by appointing the Common Adjudicating Authority and granting further time beyond the initial one year or six month limitation. The notification enumerates named noticees, cites the related show cause notices and prior appointment notifications, and specifies whether the extension granted for each matter is for one year or six months to permit adjudication by the appointed authority.

Tariff value fixation for specified edible oils, metals and seeds maintained; amended tariff tables substituted under Customs Act.
Fixation of tariff values under sub-section (2) of section 14 of the Customs Act, 1962: Notification No. 13/2021 substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.), setting tariff values for specified edible oils, brass scrap, poppy seeds, areca nut and per-weight tariff values for specified forms of gold and silver, with explanatory clarifications and linkages to pre-existing notification entries for benefit entitlement.

Tariff classification amendment updates headings and raises applicable customs duty rates effective early February.
Amendment to the principal Customs notification substitutes additional tariff headings into specified Table entries and replaces an existing duty percentage with a higher rate for another Table entry, thereby changing the scope of covered items and the applicable duty for those entries; the amendment takes effect on the specified commencement date in February 2021.

Social Welfare Surcharge exemption extended to crude and roughly trimmed marble and travertine block imports under customs notification.
The Central Government amends an existing customs miscellaneous exemption notification to add tariff lines 2515 11 00 and 2515 12 10, thereby extending exemption from the Social Welfare Surcharge to imports of crude or roughly trimmed blocks of marble and travertine; the amendment takes effect on 2 February 2021.

Extension of adjudication period under Customs Act permits additional time for CAA to adjudicate a specified show-cause notice.
The Principal Director General, Revenue Intelligence extends, under the first proviso to section 28(9) of the Customs Act, 1962, the period for determination of duty or interest under section 28(8) by a further period of one year from the expiry of the initial SCN dated 05.03.2020 in respect of M/s. M. Tech Solutions India Pvt. Ltd. and Sh. Bhavin Bhatt (SCN No. DRI/BZU/03/2020); the extension applies where a Common Adjudicating Authority was appointed by Notification No. 35/2020-Customs (N.T./CAA/DRI).

Exemption of Social Welfare Surcharge on AIDC for imported gold and silver removes surcharge liability on those imports.
Exempts the Social Welfare Surcharge on the Agriculture Infrastructure and Development Cess for imports of goods classified under the customs tariff headings covering gold and silver, relieving such imports from the whole of that surcharge; the notification specifies an effective commencement date and was subsequently rescinded, with a prior substitution to the cited Finance Act provision noted in the accompanying annotation.

Rescission of customs notification removes a prior exemption instrument with a commencement date and preservation of prior actions.
The Central Government rescinds the earlier miscellaneous exemption notification issued in February 2018, exercising statutory powers on public interest grounds; the rescission takes effect in February 2021 and expressly preserves actions done or omitted to be done under the rescinded notification prior to its commencement.