Tariff value fixation for specified imported commodities updated, substituting prior schedules and establishing benchmark customs values.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix benchmark import tariff values in US dollar units for specified goods, including crude and refined edible oils, brass scrap, poppy seeds, areca nut, and specified forms of gold and silver; the schedules identify goods by tariff headings and include explanatory scope limitations for certain precious-metal entries.

Anti-dumping duty imposed on aluminium zinc coated flat rolled steel imports, with provisional producer and country specific duties applicable.
Provisional anti-dumping duty is imposed on flat rolled steel plated or coated with an aluminium zinc alloy from China PR, Vietnam and Korea RP, with producer and country specific duty rates per metric tonne specified in the notification's Table; specified product exclusions apply. The duties are effective for six months from publication, payable in Indian currency, and the rate of exchange for conversion is determined by Government notification with the relevant date being the bill of entry presentation.

Common Adjudicating Authority appointed to exercise Customs Act adjudication powers over specified show cause notices and noticees.
Appointment of a Common Adjudicating Authority by the Directorate of Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962 to exercise powers and discharge duties of specified adjudicating officers in relation to particular show cause notices, by listing noticees, show cause notice references, original adjudicating authorities and the officers designated to act as the common adjudicating authority for adjudication of those notices.

Courier export declarations require prescribed shipping bills for documents, gifts, samples, prototypes and eligible commercial goods before customs presentation.
Authorised Couriers or qualifying agents must make export entries before presenting goods to the proper officer. Documents are to be declared in Courier Shipping Bill-III in Form G, while gifts, samples and prototypes are declared in Courier Shipping Bill-IV in Form H. Goods listed in Appendix 3C of the Foreign Trade Policy, including goods exported under MEIS or other commercial goods involving foreign-exchange transfer, must be declared in Courier Shipping Bill-V in Form HA.

Statutory basis for courier clearance regulations now expressly incorporates customs powers governing courier imports and exports.
Courier Imports and Exports (Clearance) Regulations, 1998 are amended to replace the enabling-power reference to section 157 alone with section 157 read with section 84 of the Customs Act, 1962. The change aligns the stated statutory basis for the regulations with both provisions and takes effect upon publication in the Official Gazette.

Common adjudicating authority appointed to consolidate adjudication of specified customs show cause notices by DRI officers.
The Director General, Revenue Intelligence appoints specified DRI officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 and antecedent customs notifications, empowering them to exercise the powers and discharge duties of identified Customs adjudicating officers for adjudication of particular show cause notices against named noticees, as set out in the accompanying table which maps noticees, SCNs, original adjudicators and the appointed common adjudicators.

Amendment to customs notification updates a reference to include a corrigendum and revises the port/office designations.
Amendment substitutes textual entries in the Table to Notification No. 42/2019-Customs (N.T./CAA/DRI) for serial number 1: column 3 is replaced to add the original reference read with corrigendum dated 23.09.2019, and columns 4 and 5 are amended to change the designated port/office name from the prior designation to the revised designation.

Effective date clarification: commencement tied to expiry of one-year period under section 28(9)(b) for show cause notices.
The corrigendum to Notification No. 50/2019-Customs (N.T./CAA/EXTENSION/DRI) amends the effective date language so that extensions operate "with effect from date of expiry of one year as envisaged under section 28(9)(b) of the Customs Act, 1962" for each show cause notice, replacing the prior wording tying effect to the date of issuance of those notices.

Exchange Rate Determination: prescribed conversion rates for specified foreign currencies for import and export under the Customs Act.
Under section 14 of the Customs Act, 1962 the Board determines specific conversion rates of listed foreign currencies into Indian rupees for application to imported and exported goods. The notification supersedes the earlier Board notification except as to prior actions, and sets separate rupee equivalents for import and export in Schedule I and rupee equivalents per one hundred units in Schedule II, to operate from the stated effective date for customs valuation and related purposes.

Section 65 warehouse exclusion removes such warehouses from the application of warehoused goods removal regulations.
The Warehoused Goods (Removal) Amendment Regulations, 2019 insert a provision in the 2016 regulations excluding warehouses operating under section 65 from their application. The amendment takes effect from publication in the Official Gazette.

Section 65 warehouses are excluded from custody and handling regulations under the amended warehouse regulatory framework.
Warehouses operating under section 65 are excluded from the Warehouse (Custody and Handling of Goods) Regulations, 2016. The amendment inserts a non-applicability provision confirming that those regulations do not govern such warehouses, and takes effect upon publication in the Official Gazette.

Customs bonded warehouse operations: permission, digital accounting and mandatory one-time-lock security for movement of goods.
Regulatory framework for manufacturing and other operations in customs bonded warehouses under section 65: eligible applicants (licensed or applying under section 58) must apply to the Principal Commissioner or Commissioner of Customs with undertakings to maintain digital accounts, execute a specified bond, and declare input-output norms; permission is granted after verification and remains valid until cancelled or surrendered. Licensees must appoint a digitally signed warehouse keeper, maintain computerized accounting and security, use a one-time-lock for transport with defined affixing and verification responsibilities, keep detailed records preserved and backed up digitally, submit monthly digital returns, and comply with audit and penalty provisions.

Extension of adjudication period under Customs Act preserves Common Adjudicating Authority jurisdiction for specified show cause notices.
The Director General, Revenue Intelligence, invoking the first proviso to section 28(9) of the Customs Act, extends the period for determination of duty or interest under section 28(8) for specified noticees, thereby preserving the jurisdiction of the appointed Common Adjudicating Authority to adjudicate the listed show cause notices within the extended time frame.

Electronic Cargo Tracking System seals govern monitored transhipment to Nepal; carriers must declare consignments, procure seals and furnish bonds.
The regulations mandate use of the Electronic Cargo Tracking System (ECTS) for transhipment to Nepal from specified Indian ports; authorised carriers must declare consignments, procure ECTS seals from the managed service provider, file a triplicate declaration and execute a general bond. Proper officers must approve declarations, ensure sealing and record seal numbers, verify seal integrity at the land customs exit using the ECTS web application, endorse unsealing on declarations, and rely on ECTS trip reports to reconcile consignments and discharge the bond.

Tariff value fixation updated for edible oils, metals and agricultural imports, altering customs import valuation and application of duties.
The Central Board of Indirect Taxes & Customs, invoking section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix tariff values for listed imports. The substituted tables prescribe US dollar benchmark values per metric tonne for edible oils, brass scrap, poppy seeds and areca nut, and per unit values for specified categories of gold and silver, thereby establishing tariff benchmarks for customs import valuation and duty assessment.

Integrated Goods and Services Tax exemption expanded to cover specified defence goods by amending the customs notification, effective early October.
Amends Notification No. 19/2019 Customs by inserting the words "under the said First Schedule, and whole of the integrated tax leviable thereon under sub section (7) of section 3 of the said Act" after "whole of the duty of customs leviable thereon" so that specified defence goods covered by the notification are exempt from integrated tax as well as customs duty; made under section 25(1) of the Customs Act and effective from 1 October 2019.

Customs exemption amendments impose bond and integrated tax obligations on cable laying vessels while clarifying Schedule II import treatment.
The amendment revises exemption entries to align lease/use imports with transactions in Schedule II of the CGST Act, inserts an exemption for ships/vessels used for cable laying or repair in Indian customs waters, and imposes conditions requiring a bond to secure payment of customs duty and integrated tax, an undertaking restricting home consumption and mandating use for the intended purpose, re-export of the vessel after service completion, and payment of integrated tax on breach; it also adds a specified entity to the eligible list.

Customs exemption extension: imports for the Light Combat Aircraft programme allowed subject to authorised designation and certification conditions.
Extends a customs duty exemption for goods required for the Light Combat Aircraft Programme, conditional on import by designated authorised works centres and production at import of lists certified by programme technical certifiers and a government officer confirming requirement for the programme, non-availability domestically, and ministry authorisation; the exemption is time-limited and expires after the specified date.

Tax exemption for FAO imports conditioned on government certification for use in specified agriculture and environment projects.
Exempts imports by an international agricultural organization for execution of specified agriculture and environment projects from the whole of the integrated tax under the Customs Tariff Act, conditioned on the importer producing at customs clearance a certificate from an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of the goods and that they are intended for use in the listed projects.

Rescission of anti dumping duty ends previous ADD on ductile iron pipes from China following review and judicial developments.
The Central Government rescinds Notification No. 23/2013 Customs(ADD) imposing anti dumping duty on ductile iron pipes from China PR, except insofar as things done or omitted before rescission, following a review in which the designated authority found continuation unwarranted and in light of judicial developments, and exercises powers under section 9A of the Customs Tariff Act and Rules 18 and 23 of the 1995 Anti dumping Rules.