Restriction on replenishment of gold or silver: exporters cannot claim replenishment if they take indirect tax credits or refunds.
The amendment inserts a proviso denying replenishment of gold or silver to an exporter where the exporter avails Cenvat credit on inputs, input tax credit on inputs or services under the central GST regime, or obtains a refund of input tax credit or integrated tax under the GST refund mechanism, thereby conditioning the replenishment facility on non receipt of overlapping indirect tax benefits for the exported product.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices under the Customs Act.
The Director General, Directorate of Revenue Intelligence appoints specified officers as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to exercise powers and discharge duties of named adjudicating officers for adjudication of particular show cause notices, as enumerated in the accompanying table which lists noticees, show cause notice references, original adjudicating authorities, and the appointed common authorities.

Common Adjudicating Authority appointed to consolidate adjudication powers for a show cause notice against a specified importer.
The Director General, Revenue Intelligence appoints an officer as Common Adjudicating Authority to exercise the powers and discharge the duties of multiple listed adjudicating authorities in respect of the show cause notice issued to M/s Jindal Stainless Ltd., specifying the show cause notice reference and naming Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi as the common adjudicating authority for adjudication of that notice.

Common Adjudicating Authority appointment centralises adjudication of specified DRI show cause notices in designated officers.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating authorities for adjudication of the listed DRI show cause notices. The Table identifies each noticee, the show cause notice reference, the original adjudicating authority and the officer appointed to act as the common authority. Substitutions and corrigenda to certain docket references and adjudicating posts are recorded, and the appointments centralise adjudication for the enumerated matters without expanding substantive liabilities.

Common Adjudicating Authority appointment transfers adjudication of specified customs show cause notice to DRI Additional Director General.
Director General, Revenue Intelligence appoints an officer to act as Common Adjudicating Authority, transferring adjudicatory powers and duties from the originally designated proper officer to the appointed common adjudicating authority for adjudication of the show cause notice F. No. DRI/AZU/GRU/GPS-Exel/Int-27/2017 dated 17.10.2018 concerning M/s Exel Rubber Limited and others.

Exchange rate determination fixes rupee conversion rates for imports and exports under customs authority, effective immediately.
This notification, effective 16th November, 2018, fixes rupee conversion rates for specified foreign currencies for customs purposes, providing separate rates for imported and exported goods in Schedule I and a 100 unit rate for Japanese Yen in Schedule II, and supersedes the prior exchange rate notification while preserving prior actions.

Tariff value fixation: notification prescribes specific tariff values for listed imported commodities under the Customs Act.
The notification, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, amends the principal non-tariff notification by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe specific tariff values (in US dollars per metric tonne or per unit) for listed imported goods, including edible oils, Brass Scrap, Poppy seeds, Areca nuts, and specified forms of Gold and Silver, thereby updating the valuation benchmarks in the customs notification framework.

Anti-dumping duty extension: imports of O Ester from China treated as circumvention and subject to extended duties.
Following a finding of circumvention and dumping, anti dumping duties are imposed on imports of Ofloxacin Ester (O Ester) from China, extending the existing ADD on O Acid. The notification prescribes exporter and producer specific duty rates for the tariff heading, a residual rate for other combinations, and separate entries for imports where China is origin or exporter. Duties are expressed in foreign currency per unit but payable in Indian currency, with the exchange rate determined by the notified Customs Act rate on the bill of entry date. The duties are co terminus with the ADD on O Acid.

Delegation of adjudicatory assignment powers to Principal Chief Commissioner and Chief Commissioner enables local assignment of show cause cases.
The notification empowers the Principal Chief Commissioner and Chief Commissioner of Customs to exercise, within their respective jurisdictions, the powers of the Central Board under sub section (1) of section 5 of the Customs Act for the purpose of assigning cases for adjudication of show cause notices issued under the Act, its rules or regulations.

Exchange Rate Determination sets specified currency conversion rates for import and export valuation under Customs Act.
The notification, issued under statutory authority, prescribes specific currency conversion rates in annexed Schedule I and Schedule II to be used for valuation of Imported Goods and Exported Goods; Schedule I gives unit rates for listed currencies and Schedule II gives the rate per 100 units for Japanese yen. The notification supersedes the prior exchange-rate notification and makes the annexed rates operative from the stated effective date for customs valuation.

Postponement of customs duty implementation delays higher tariffs on specified imports from a designated foreign origin.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of the Customs Tariff Act, 1975, amends Notification No.50/2017-Customs by substituting the earlier implementation date in the third proviso with a later date, thereby postponing the application of increased customs duties on specified imports originating in the United States.

Fixation of tariff values establishes benchmark import valuation for specified commodities, updating declared benchmarks used in customs processing.
Fixation of tariff values under the Customs Act is effected by substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal notification, prescribing updated tariff values that serve as benchmark declarable values for imports. The substituted tables list tariff values for specific commodities including various edible oils, brass scrap, poppy seeds, areca nuts, and specified entries for gold and silver where notification benefits are availed, with values expressed in US$ per metric tonne or per specified weight.

Sea cargo manifest compliance commencement was deferred, replacing the earlier effective date under the transhipment regulations.
Sea Cargo Manifest and Transhipment compliance commencement under the Sea Cargo Manifest and Transhipment Regulations, 2018, was deferred by replacing 1 November 2018 with 1 March 2019. The Second Amendment Regulations, 2018, took effect upon publication in the Official Gazette.

Common Adjudicating Authority appointed to adjudicate show cause notices related to M/s Mehta Overseas under Customs Act.
The Additional Director General (Adjudication), DRI, Delhi is appointed as the Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to adjudicate show cause notices issued in relation to M/s Mehta Overseas and others, arising from specified F. No. 50D/43/2011-CI notices dated 17.07.2012 and 29.11.2013; the appointment supersedes the Board's Order dated 18.02.2014 and is made pursuant to earlier Notifications of 2015.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under Customs Act by DRI.
DRI appoints officers as Common Adjudicating Authority, under clause (a) of section 152 of the Customs Act and pursuant to notification No. 60/2015-Customs (N.T.) as amended, to exercise the powers and perform duties of the original adjudicating authorities for adjudication of the specific show-cause notices listed in the annexed Table, which maps noticees, SCNs, original authorities and the officers designated to adjudicate them.

Customs exchange rates updated for specified foreign currencies, governing valuation for import and export transactions.
The central authority determines exchange rates for specified foreign currencies into Indian rupees for customs valuation, prescribing separate rates for imported goods and for exported goods as listed in annexed schedules; the notification takes effect the following day and supersedes the prior exchange rate notification except for prior actions.

Anti-dumping duty on alloy steel straight bars and rods from China to offset dumped imports causing injury.
Imposes definitive anti-dumping duty on straight length alloy steel bars and rods under heading 7228 from China PR after findings of dumping, material injury, and causal link; prescribes USD-per-tonne duties for specified producers/exporters, non-sampled cooperating entities and an all-others rate, with a separate duty formula for forged bars and tool and die steel, payable in Indian currency, effective for five years, with defined exclusions and definitions for landed value and exchange rate application.

Anti-dumping duty on flax yarn imports from China imposed, specified producer rates and five-year applicability to remove injury.
Imposition of definitive anti-dumping duty on flax yarn below 70 Lea count originating in or exported from China PR, based on findings of dumping and material injury to domestic industry; the notification specifies producer- and exporter-specific duty rates and a residual rate for all other producers/exporters, is effective for five years from the commencement date, is payable in Indian currency, and uses the exchange rate notified under the Customs Act with the bill-of-entry date as the relevant date.

Tariff value fixation updates specify revised customs valuation rates for listed imports following statutory authority.
Fixation of tariff values for specified imported goods by exercising powers under section 14(2) of the Customs Act, 1962, through substitution of TABLE-1, TABLE-2 and TABLE-3 into Notification No. 36/2001-Customs (N.T.), listing revised tariff values for edible oils, brass scrap, poppy seeds, areca nuts, and per-unit values for gold and silver to be applied for customs valuation at import.

Rescission of anti-dumping duty on Phthalic Anhydride after sunset review finds no continued injury or likely injurious dumping.
The Central Government rescinds Anti-Dumping Duty on Phthalic Anhydride from Korea RP, Taiwan and Israel previously imposed by Notification No. 58/2012-Customs (ADD). Following a sunset review under section 9A of the Customs Tariff Act and relevant Anti-dumping Rules, the Designated Authority found no continued injury or credible likelihood of injurious dumping, and therefore did not recommend continuation of the duty; the Government revoked the earlier notification save for actions taken before rescission.