Customs exemption for sports imports now requires authorised certification and expands the list of exempted sporting equipment.
The notification tightens exemption eligibility by limiting imports to National Sports Federations, Services Sports Control Board, Sports Authority of India or State Sports Authorities for championship use, and mandates production at clearance of a certificate from an authorized officer identifying importer, goods (description, quantity, value) and confirming purpose. The Table of exempted goods is expanded to include carrom boards; boats, paddles and ergometers for canoeing/kayaking/rowing; water polo balls and caps; and an amended item listing binoculars and boats with accessories.

Customs airport appointment at Gaya amended to permit unloading and loading of baggage under statutory power.
The Central Government, under powers conferred by the Customs Act, amends Notification No. 61/94 Customs (N.T.) by substituting the column (4) entry for Gaya in the Table (Bihar, serial 3, item (a)) to specify "Unloading of baggage and the loading of baggage" as the permitted customs activity at that airport.

Amendment to customs notification removes proviso from earlier exemption instrument, modifying the notification's operative text.
The Central Government, exercising statutory powers under the customs tariff and customs enactments and acting in the public interest, hereby amends the Ministry of Finance notification dated 12 April 2002 by omitting the Proviso from that notification, thereby modifying the operative text of the earlier exemption instrument.

Anti-dumping duty on citric acid: provisional duties set for imports from Indonesia and Thailand, payable in domestic currency.
Provisional anti-dumping duty is imposed on citric acid imports from Indonesia and Thailand after a preliminary finding of dumping, material injury, and cumulative causation; the Central Government prescribes country-specific duty rates payable in Indian currency, sets an expiry for the provisional duty, and requires use of the Government-notified exchange rate with the bill of entry date as the relevant date for conversion.

Corrigendum corrects a product name in a customs exemption notification, substituting the originally printed term with the accurate term.
A corrigendum from the Department of Revenue amends Notification No. 79/2002-Customs (G.S.R.557(E)), directing that the word "Metisol" on page 5, line 10 of the published Gazette entry be read as "Merisol", effecting a typographical correction to the item name without changing the substantive exemption conditions.

Exchange rate determination for export goods set by notification, superseding prior notice and fixing conversion rates.
The Board, exercising powers under section 14(3)(a)(i) of the Customs Act, 1962, supersedes the earlier notification and fixes rates of exchange for specified foreign currencies for export goods. The notification prescribes conversion rates in Schedule I for individual currencies and in Schedule II for the Japanese Yen per one hundred units, to be used for conversion into or from Indian rupees and effective from the stated operative date.

Exchange Rate Determination: Revised customs exchange rates for specified foreign currencies effective from September, impacting valuation of imports.
The Board, under section 14(3)(a)(i) of the Customs Act, has superseded Notification No.48/2002 and fixed the rate of exchange for specified foreign currencies for conversion into Indian rupees and vice versa. Two schedules are prescribed: Schedule I gives rates per one unit of listed currencies and Schedule II gives the rate per one hundred units for the Japanese Yen; these rates apply with effect from 1st September, 2002 for purposes of customs valuation of imported goods.

Concessional duty recognition: government directs no recovery where concessional rate was applied to paperboard imports for manufacture.
The Central Government recognises that, by prevailing practice, concessional customs duty was applied to goods imported for use in or supply to units manufacturing paperboard subject to the annexure conditions, and directs that duties not levied in accordance with that practice during the specified period shall not be required to be paid.

Advance rulings for customs: establishes prescribed application form, filing, signing, verification, and certification procedures.
The rules prescribe the procedure for obtaining Advance Rulings under the Customs Act, including scope, definitions and that applications must be made in the prescribed Form and filed in quadruplicate. Applications must include specified particulars, a verification and annexures signed by competent persons according to the applicant's status, and be accompanied by the prescribed fee. The Form requires detailed factual statements, the precise question of law or fact, the applicant's interpretation, and a declaration that the question is not pending elsewhere. Rulings must be transmitted to the applicant and Commissioner and certified true by the Commissioner or authorized officer.

Appointment of Common Adjudicating Authority: Commissioner empowered to adjudicate specified show-cause notice under Customs Act provisions.
The Central Board, under statutory Customs Act powers, appointed the Commissioner of Customs (General), New Custom House, New Delhi to act as Commissioner of Customs for specified units (ICD Tughlakabad, Air Cargo Unit New Custom House, Custom House Kolkata, Air Cargo Complex Kolkata) for the sole purpose of adjudicating the show-cause notice issued to M/s. Chandna Impex Private Limited and others by the revenue intelligence unit.

Customs tariff amendment revises exemption schedules for specified goods, reallocating full, half and reduced exemption rates.
Amendment to the Table in Part B of Notification No. 105/99-Customs under sub-section (1) of section 25 of the Customs Act reassigns specific tariff headings and inserts new serial entries, specifying exemption percentages (primarily 100%, 50%, and 60%) for defined groups of goods by substituting and adding entries such as 12A, 18/18A/19, 23-26, 30/30A, 57A/57B, 62, 67-69, 72/72A and others, thereby revising the schedule of duty exemptions.

Customs notification amendment adds automatic pocket welt sewing machine to the exemption list under Customs Act.
Amendment to Notification No. 21/2002-Customs substitutes S. No. (54) in the Annexure, List 30 to read: Automatic pocket welt sewing machine or Automatic pocket welting machine, thereby replacing the prior entry at that serial number and updating the tariff/exemption schedule description for customs classification.

Tariff value revision for palm oil derivatives and brass scrap implemented, substituting the prior customs tariff table under statutory powers.
Amendment substitutes a new tariff table into Notification No. 36/2001-Customs (N.T.), setting specified tariff values in US dollars per metric tonne for crude palm oil, RBD palm oil, RBD palmolein, crude palmolein and brass scrap, issued under the Board's powers under sub-section (2) of section 14 of the Customs Act, 1962.

Certification requirement for Department of Atomic Energy imports now mandates Joint Secretary verification; two atomic projects added to list.
The amendment requires that for imports by constituent units of the Department of Atomic Energy, quantity, total value, description and specifications of imported goods must be certified by an officer not below the rank of a Joint Secretary in the Department of Atomic Energy, and inserts two projects-Rajasthan Atomic Power Project Units 5 and 6 (Rawatbhata) and the Prototype Fast Breeder Reactor (Kalpakkam)-into List 43 of the Annexure.

SEZ import duty exemption allows developers to import goods duty-free subject to authorization, storage, reporting and bond.
Exemption for goods imported into or procured for development, operation and maintenance of a Special Economic Zone relieves such goods from customs duty under the Customs Tariff Act and additional duty under section 3, conditional upon Development Commissioner permission, Committee authorisation, storage in licensed warehouses, maintenance of accounts with quarterly statements to the Commissioner, restriction on removal without officer permission and duty payment, and execution of a bond obliging utilisation within six months or payment of duty with interest.

Customs duty exemption scope expanded to include setting up of units alongside manufacture for special economic zones.
The opening paragraph of the earlier notification is amended by substituting the words "for the purposes of manufacture of goods" with "for the purposes of setting up of units or for the purposes of manufacture of goods", thereby expressly extending customs duty exemption to goods imported or procured for the setting up of units in a special economic zone as well as for manufacture.

Anti-dumping duty on Vitamin A Palmitate imposed with specified per kg rates and strength-based calculation, temporary.
Anti dumping duty is imposed on Vitamin A Palmitate (sub heading 2936.21) from the European Union and Georgia at a rate equal to the difference between a fixed US$/kg amount in the Table and the landed value of the imported product. The Table amount applies to strength 1.7 MIU/g and must be proportionately adjusted for other strengths. Duty is payable in Indian currency, effective until the notified expiry, with "landed value" as the assessable value under the Customs Act excluding specified duties and exchange conversion as per Ministry of Finance notifications.

Provisional anti-dumping duty on Phenol imposed for dumped imports, with specified exporter rates and an effective expiry date.
Provisional anti-dumping duty is imposed on imports of Phenol under sub-headings 2907.11 or 2907.60 from South Africa, Singapore and the European Union based on preliminary findings of dumping, material injury to the Indian industry, and causation; specific duty rates are set for named exporters and for other exporters. The duty is payable in Indian currency, effective up to and including 12 February 2003, and the rate of exchange for calculation is to be that specified by the Government of India, determined with reference to the date of presentation of the bill of entry.

Provisional anti-dumping duty on ferro-silicon imposed on imports from South Africa and Macedonia pending final determination.
Provisional anti-dumping duty is imposed on ferro-silicon imports from South Africa and Macedonia, equal to the difference between a notified benchmark amount per metric tonne and the assessable "landed value" of the imported product, payable in Indian currency. The duty applies to all exporters from the subject countries and is effective until the notification's specified expiry. "Landed value" is the assessable value under the Customs Act excluding certain customs duties, and the applicable rate of exchange is that specified by government notification on the date of presentation of the bill of entry.

Anti-dumping duty on BOPP imports imposed with country rates and a price undertaking creating conditional exemptions and provisional assessment.
Anti-dumping duties were imposed on BOPP film imports from Taiwan, Hong Kong, Indonesia, Oman, Singapore and Thailand after findings of dumping and material injury; country specific per unit duty rates were set. A price undertaking by M/s Al Khaleej (Oman) exempts its exports at or above the undertaking price from duty, while exports below that price attract a provisional duty pending the designated authority's recommendation. Duties apply from the provisional imposition date, are payable in Indian currency, and use government notified exchange rates based on the bill of entry date.