Common Adjudicating Authority appointment: show cause notice assigned for adjudication to Commissioner of Customs Seaport Import.
A show cause notice issued by the investigating authority is assigned under the statutory notification framework to the Commissioner of Customs, Seaport Import, thereby transferring adjudicatory responsibility and jurisdiction to that office to conduct adjudication, receive responses, and pass orders in respect of the notice.

Common Adjudicating Authority assignment: Show Cause Notice transferred for adjudication under the Customs regulatory framework.
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence, Ahmedabad (F.No.DRI/AZU/INV-13/2011 dated 20.05.2013) in the case of M/s Everflow Petrofils Limited and others to the Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, for the purpose of adjudication under Notification No.15/2002-Customs (N.T.), as amended, under sub-section (1) of section 4 of the Customs Act, 1962.

Common Adjudicating Authority assignment directs adjudication of a DRI show cause notice by Customs Import Commissioner.
The Board assigns the Show Cause Notice issued by a revenue intelligence unit concerning M/s Action Construction Equipment Ltd. and others to the Commissioner of Customs (Import), New Custom House, Mumbai as the Common Adjudicating Authority for adjudication, pursuant to the statutory notification under the Customs Act; copies are circulated to the issuing unit, specified customs commissioners for information, and the Board's electronic records unit.

Common Adjudicating Authority assignment assigns show cause notice to Commissioner of Customs for adjudication under Customs Act.
The Board assigns Show Cause Notice F.No.DRI/MZU/C/Inv-13/2010-11/17485 to 17497 dated 31.12.2012 issued by the Additional Director General, Directorate of Revenue Intelligence, Mumbai Zonal Unit, in the matter concerning Shri Deepak Yadav and others, to the Commissioner of Customs (Import), Nhava Sheva, for adjudication under the Customs Act, pursuant to Notification No.15/2002-Customs (N.T.). Copies are directed to the issuing DRI office and specified Customs Commissioners for information and necessary action.

Tariff values updated for specified imported commodities, replacing prior tables and fixing customs valuation benchmarks.
Amendment under section 14(2) of the Customs Act substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imported commodities. TABLE-1 lists US dollar per metric tonne values for edible oils and other goods; TABLE-2 sets benchmark values for gold and silver where certain notification benefits are availed; TABLE-3 records the tariff value for areca nuts unchanged. The substitution establishes regulatory valuation benchmarks for customs import valuation and related procedures.

Customs route designation expanded to include Nepalgunj Road, altering the list of specified border entry points under the notification.
The Central Government, exercising powers under the Customs Act, substitutes in notification No.208/1977-Customs, paragraph 2(c)(ii) the words "Jaigaon or Moreh" with "Jaigaon, Moreh or Nepalgunj Road," thereby adding Nepalgunj Road to the list of designated routes/points covered by the notification.

Export obligation default interest cap: importer's interest liability limited to duty where default is regularised under DGFT option.
Amendments insert a paragraph into multiple customs miscellaneous exemption notifications providing that where an importer regularises a default in export obligation by paying the duty in accordance with DGFT Public Notice No. 22 (RE-2013)/2009-2014, the amount of interest payable by the importer shall not exceed the amount of the duty paid. The insertions are placed at the specified locations within each listed notification to align customs exemption provisions with the DGFT mechanism for closing export obligation defaults.

Customs corrigendum corrects decimal entries in Schedule-I of a prior notification, amending specified column values.
Corrigendum to Notification No. 100/2013-CUSTOMS (N.T.), dated 19 September 2013, corrects Schedule-I against serial number 7, column (3): sub-column (a) is amended to 0.7440 and sub-column (b) is amended to 0.7225, with the Gazette citation and departmental file reference noted.

Exchange rate determination for customs: specified foreign currency conversion rates set for import and export transactions effective immediately.
The Central Board of Excise and Customs, under section 14 of the Customs Act, 1962, supersedes the earlier notification and fixes specified foreign currency conversion rates into Indian rupees for customs valuation of imported and exported goods effective 20th September, 2013. The annexed Schedule I lists per-unit rates for various currencies for imports and exports, while Schedule II provides the 100-unit rate for Japanese Yen; accompanying notes record subsequent substitutions to certain currency entries.

Exemption restriction for duty waivers on transferred import authorisations: permitted transfers require payment of safeguard and anti dumping duties with interest.
Two new provisions condition duty-free treatment on transferability and permission timing: paragraph 2A excludes the exemption from safeguard duty and anti-dumping duty where materials are imported against an authorisation made transferable by the Regional Authority on or after 18th April 2013. Paragraph 2AC provides that where imported materials are transferred with Regional Authority permission granted on or after 18th April 2013, the importer must pay the safeguard and anti-dumping duties that would otherwise have applied, together with interest at fifteen per cent per annum from the date of clearance.

Customs duty increase on gold and silver jewellery imports takes immediate effect under statutory emergency tariff power.
The Central Government, exercising its statutory emergency tariff power, directs substitution of the duty entry in the First Schedule to the Customs Tariff Act for specified tariff items in Chapter 71 relating to articles of precious metal jewellery and goldsmiths' and silversmiths' wares, effecting an immediate increase in the applicable import duty by replacing the column (4) tariff entry for the listed items.

Exchange rate notification updated with substituted customs conversion rates for specified foreign currencies, effective mid September.
Amendment substitutes entries in Schedule I to set rupee conversion rates for specified foreign currencies for import and export valuation, effective 17th September, 2013; corrigenda subsequently correct typographical errors in the Kenya Shilling entries.

Duty drawback rates and conditions for exports notified, effective 21 September 2013, detailing rates, caps and exclusions.
Notification No. 98/2013 determines duty drawback rates and caps effective 21 September 2013, superseding the prior schedule and annexing a comprehensive Schedule of ad valorem and specific drawback rates and maximum per unit caps. It aligns tariff items at the four digit level with the Customs Tariff, applies General Rules for Interpretation, distinguishes drawback where Cenvat has or has not been availed, and conditions drawback on procedural compliance, specified documentation, and exclusions for bonded warehouses, Advance Licence/DFRC/EOU/SEZ/FTZ exports and certain rebate benefited goods.

Drawback Rules amendment restricts drawback eligibility to specific tariff headings, limiting claims to certain cereals including wheat.
The notification amends the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 by substituting, in rule 3(1) second proviso clause (v), rule 6(4) and rule 7(5), the prior list of tariff headings with the words "falling within heading 1006 or on wheat falling within heading 1001," thereby narrowing the tariff headings to which drawback applies.

Fixation of tariff values: notification substitutes revised tariff-value tables for specified imported goods under customs authority.
Amendment under sub-section (2) of section 14 of the Customs Act substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) with new tariff-value tables specifying chapter/heading/tariff items, descriptions and corresponding tariff values in US dollars for listed imported goods including palm oil variants, palmolein, crude soybean oil, brass scrap, poppy seeds, gold and silver (under specified notification entries), and areca nuts.

Customs exemption amendment adds sugar beet seeds to the notified tariff list with concessional duty treatment.
The notification amends the Table in Notification No. 12/2012 Customs by inserting serial number 41A to add sugar beet seeds under tariff heading 1209 10 00 and prescribing the applicable concessional duty rate, effectuated by a formal Gazette notification as a further amendment to the principal notification.

Customs Duty Free Allowance and Prohibited Imports updated to list banned goods, allowances, and inspection powers.
Corrigendum expands Form I to add an explicit list of prohibited imports-including incorrect boundary maps, narcotic drugs, IPR infringing goods, wildlife products, counterfeit currency and specified live animals-and confirms customs officers' authority to question and examine passengers and property. It specifies customs duty free allowances and commodity concessions for passenger categories, permitted quantities for alcohol and tobacco and a single laptop, states that customs duty is leviable on goods exceeding allowances at the prescribed composite rate, and provides procedures for mishandled baggage and contacting the Customs PRO for information or complaints.

Anti-dumping duty continued on Zinc Oxide from China to prevent likely dumped imports and protect domestic industry.
Imposition of continued anti-dumping duty on imports of Zinc Oxide (base 99.5% purity) originating in or exported from the People's Republic of China for five years following a review finding likelihood of dumped imports and potential injury; duty applies to specified tariff headings and origin/export permutations, with other purities assessed pro rata, payable in Indian currency and converted using notified exchange rates, effective from Gazette publication and grounded in the Customs Tariff Act and anti dumping rules.

Anti dumping duty on Sodium Perchlorate imports from China imposed, payable in Indian currency and subject to exchange rate rules.
Imposition of anti-dumping duty on imports of Sodium Perchlorate from the People's Republic of China follows a finding of dumping, non de minimis dumping margin, and material injury to the domestic industry caused by those dumped imports. The duty is specified per kilogram for the tariff item, applies regardless of particular producers or exporters, is effective for five years from notification publication unless earlier modified, is payable in Indian currency, and uses the Department of Revenue exchange rate applicable on the bill-of-entry date.

Common Adjudicating Authority assignment transfers show cause notice for adjudication under Customs Act, altering adjudicatory jurisdiction.
The Board, invoking the Notification under section 4(1) of the Customs Act, assigns the show cause notice issued by the Directorate of Revenue Intelligence Zonal Unit to the Commissioner of Customs at the designated custom house for the purpose of adjudication, directing that the receiving customs authority undertake the adjudicatory proceedings and circulating copies to the originating investigative unit, the receiving adjudicator, the importing customs commissioner, and the Board webmaster.