Section 149 applicability clarified: applies both before and after grant of clearance order under Customs clearance provisions.
The notification amends Notification No. 40/2012 Customs (N.T.) to clarify that Section 149 of the Customs Act applies both after the grant of an order for clearance of goods and before the grant of such an order, by substituting item (ii) at serial no. 2 and inserting item (xxxvii) at serial no. 3 in the TABLE.

Customs exemption for specified goods under prior notification, subject to original conditions and excluded for later imports.
Notification No. 06/2014 Customs amends Notification No. 21/2012 Customs by inserting a Table entry granting nil duty exemption for goods specified against S. No. 394A of the Table annexed to Notification No. 12/2012 Customs, subject to the conditions in that notification and excluding goods imported on or after 1st January, 2015.

Customs exemption amendments expand duty-free entries, add LNG and banknote paper mill machinery concessions and new road-construction goods.
Amends Notification No. 12/2012-Customs by inserting and substituting tariff entries to add duty-exempt classification for Human Embryo, concessional treatment for LNG imported for consumption by a specified SEZ plant and remnant LNG/NG cleared into the DTA subject to consumption certification, and concessional entries for goods imported by or on behalf of Bank Note Paper Mill India Private Limited; adds conditions requiring an undertaking for human embryo imports and quantitative billing plus SEZ certification for LNG exemptions; extends certain compliance periods and inserts List 16A enumerating eligible road-construction machinery.

Fixation of tariff values sets updated import valuation baselines for specified commodities affecting customs assessment and duties.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.), fixing commodity-specific tariff values for import valuation. The new tables establish prescribed tariff-value baselines for goods including crude and refined palm oil and palmolein, crude soybean oil, brass scrap, poppy seeds, areca nuts, and specified gold and silver imports where notification benefits apply, to be used for customs assessment and tariff administration.

Customs baggage declaration: amendment revises form wording and raises the duty-free baggage allowance affecting arriving travellers.
Amendment to the Customs Baggage Declaration Regulations modifies Form 1 by substituting the baggage count label with "Number of Baggages (including hand baggages)" and by replacing the prior monetary figure in item (vii) of sl. no. 10 with a higher figure, thereby changing the applicable duty free threshold for baggage declarations under the Customs Act.

Exchange rate determination for foreign currencies set effective, governing conversion for imported and export goods.
Determination fixes rates for converting specified foreign currencies into Indian rupees, and vice versa, for customs valuation of imported and export goods effective 7 February 2014, superseding the earlier notification of 16 January 2014, and prescribing distinct import and export conversion rates in Schedule I (per unit) and Schedule II (per 100 units).

Customs duty exemption for tunnel boring machines and parts established by amendment to the tariff notification.
The Central Government amends Notification No. 12/2012 Customs by substituting Table entry 397 to list (A) tunnel boring machines and (B) parts and components for assembly, classified in Chapter 84 or any other chapter, and records Nil in the duty columns, thereby providing a customs duty exemption for those goods under the principal notification.

Tariff value fixation updated: Customs notification substitutes revised tariff value tables for specified imported agricultural and metal goods.
The Central Board of Excise & Customs amends Notification No. 36/2001-Customs (N.T.) by substituting revised TABLE-1, TABLE-2 and TABLE-3 setting forth updated tariff values in US dollars for specified imported commodities, including palm oil varieties, soyabean oil, brass scrap, poppy seeds, areca nuts, and valuation entries for gold and silver where certain notification benefits are availed.

Prohibition exemption for re-imported project machinery conditioned on original transit documents and customs verification.
Amendment inserts a proviso exempting from the prohibition the import of machinery and equipment previously exported to Bhutan via an Indian entry for project use, subject to production of the original transit documents including the 'Letter of Guarantee' or the 'Bill of Import' and satisfaction by the Assistant or Deputy Commissioner of Customs as to the identity of the goods.

Customs exemption rate change increases duty for specified entry by substituting the previous nil rate with a positive rate.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No.27/2011-Customs by substituting the entry in column (4) against serial number 23 from "Nil" to 5%, thereby converting the previously exempt item into one subject to a specified rate.

Assignment of Show Cause Notice to adjudicating commissioner transfers adjudication responsibility for specified import case.
The Board, under powers conferred by customs notifications, assigns a show cause notice relating to specified imports to the Commissioner of Customs (Adjudication), Mumbai, thereby transferring adjudication responsibility to the designated Common Adjudicating Authority and notifying relevant administrative offices and the department's electronic gateway.

Anti-dumping duty imposed on imports of DASDA from China; differentiated rates for specified producer and other exporters.
Definitive anti-dumping duty is imposed on 4,4 Diamino Stilbene 2,2 Disulphonic Acid (DASDA) originating in or exported from the People's Republic of China for five years; duties vary by producer/exporter combination with a specified rate for M/s Hebei Hua-Chem Dye Chemical Co. Ltd and higher rates for others, expressed per metric tonne in US Dollars but payable in Indian currency. The duty applies on a 100% quantity basis and the exchange rate for conversion is the Government-notified rate with the relevant date being the bill of entry presentation.

Anti-dumping duty on Hexamine imports imposed due to continued dumping and injury, with country-specific duties and five-year duration.
Imposition of definitive anti-dumping duty on Hexamine (tariff item 2921 29 10) originating in or exported from Saudi Arabia and Russia is continued and modified after a review found continued dumping and likely injury. The notification prescribes country-, producer- and exporter-specific duty rates per metric tonne in US dollars, requires payment in Indian currency using Government-specified exchange rates with the bill-of-entry date as the relevant date, and keeps the duty effective for five years from Gazette publication unless earlier changed.

Anti-dumping duty extension preserves existing measures on specified float glass imports under statutory tariff powers.
The Central Government, invoking powers under the Customs Tariff Act and relevant anti dumping rules following a review by the designated authority, amends the principal notification to insert a paragraph providing that the anti dumping notification for specified float glass imports shall remain in force up to and inclusive of the newly specified date, unless revoked earlier.

Land customs station entry amended: Golakganj designated with specified road routes to the border pillar.
Amendment substitutes the Land Customs Station entry for Golakganj, specifying that the Land Customs Station comprises the road from Sonahat to Golakganj and the Dimakuri-Bishkhowa road from Kanuri Part II to the border pillar number 1009, effected under clauses (b) and (c) of sub section (1) of section 7 of the Customs Act, 1962 as a further amendment to Notification No.63/94 Customs (N.T.).

Anti-dumping duty extension on Acrylonitrile Butadiene Rubber from Korea extended under Customs Tariff Act review mechanism.
The Central Government amends the original notification to continue the anti-dumping duty on Acrylonitrile Butadiene Rubber originating in, or exported from, Korea Republic by inserting a paragraph that keeps the duty in force until 1 January 2015, unless revoked earlier, following a review initiated under the Customs Tariff Act and applicable anti-dumping rules.

Exchange rate correction: Kenyan Shilling entries amended to corrected decimal format across customs notifications.
Series of corrigenda to earlier customs notifications replace the numeric entries for the Kenyan Shilling in SCHEDULE I, against serial number 7, column (3). Each corrigendum directs that the figures in sub-column (a) and sub-column (b) be read as corrected decimalised values in place of the originally published numbers, confined to the listed cell entries of the cited notifications.

Customs tariff amendments revise headings and substitute numerous tariff items and duty entries, restructuring the schedule.
Amendment revises Notification No. 98/2013-Cus(NT) under statutory powers to expand a conditional note to include headings 6116 and 6216 and to substitute, insert and revise tariff items, unit descriptions and numerical duty-related entries throughout the Schedule across multiple chapters (including Chapters 3, 42, 48, 57, 60, 61, 62, 63, 73, 84, 87 and 95), thereby reclassifying certain goods and altering corresponding schedule cells.

Appreciation Certificate awards conferred to Customs and Enforcement officers under departmental awards scheme for distinguished service.
Appreciation Certificates are conferred to specified officers and staff of the Customs & Central Excise Department and the Directorate of Enforcement in recognition of a specially distinguished record of service, listed by rank and posting, and awarded pursuant to the departmental awards scheme governing grants to officers and staff of Customs, Central Excise, the Narcotics Control Bureau and the Directorate of Enforcement.

Customs exemption rates revised for listed tariff entries, substituting column rates to align specified items under the amended schedule.
Amendment substitutes the entries in column (4) of the Table in Notification No. 12/2012 Customs for serial numbers 56, 58, 59, 63, 66, 69 and 71 with 10%, under the authority of section 25(1) of the Customs Act, 1962, as a further modification of the principal notification.