Basic customs duty on open cell panels adjusted by amendment, alters tariff entry and removes proviso clause.
Amends Notification No. 50/2017 Customs to impose basic customs duty on open cell components for LED/LCD TV panels by substituting the Table entry against S. No. 515A and omitting clause (d) of the first proviso, thereby modifying the exemption framework and tariff treatment for imported open cell panels, effective from the notified commencement date.

Fixation of Tariff Value: amended tariff values prescribed for specified edible oils, metals, seeds, nuts and precious metals.
Amendment under section 14(2) substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.), prescribing tariff values in US dollars for specified imports including edible oils, brass scrap, poppy seeds, areca nuts, and per-unit values for gold and silver, with descriptive specifications and limited explanatory notes for certain precious-metal entries.

Tariff value fixation directs updated customs tariff values for specified imports, maintaining prior rates for listed goods.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports including edible oils, brass scrap, poppy seeds, areca nuts, and gold and silver in various forms; values are stated in US dollars per metric tonne or per standard unit and the entries include explanatory limitations on included items, issued under the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962.

Bill of Entry forms amended: Forms I-III replaced, requiring valuation, origin and document declarations and signatures.
Notification No.90/2020 substitutes Forms I, II and III of the Bill of Entry (Forms) Regulations, 1976, effective 21 September 2020, providing revised templates for Home Consumption, Warehousing and Ex Bond Clearance that prescribe mandatory data fields (port/transport, importer/broker, invoice and bill of lading details, tariff headings, assessable value and duty calculation) and require importer and broker declarations on valuation, additional payments, related party status, Special Valuation Branch examination and preferential origin claims under trade agreements.

Insertion of specified sections into the customs notification expands listed Table provisions, effective 21 September 2020.
Amendment inserts additional statutory references into the Table of Notification No. 40/2012-Customs (N.T.). Against serial numbers 3 and 4 a reference to Section 28DA is added in column 3; against serial number 5, references to Section 30A, Section 41A and Section 53 are added. The amendment is effected under sub-section (34) of section 2 of the Customs Act, 1962 and comes into force on 21st September, 2020.

Exchange Rate Determination sets official import and export conversion rates for listed foreign currencies, replacing the prior notification.
Determines official rupee conversion rates for specified foreign currencies for customs valuation and related purposes, prescribing separate import and export rates in Schedule I and Schedule II and superseding the prior exchange rate notification; the listed rates apply from the stated effective date for conversion of foreign currency into Indian rupees and vice versa in customs transactions.

Common Adjudicating Authority designation empowers a single officer to exercise consolidated adjudication powers for a specified customs show cause notice.
Designation of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence, empowering the named officer to exercise the powers and perform the duties of the adjudicating officers listed in the Table in respect of the specific show cause notice issued to the named noticee, with the Table specifying the noticee, show cause notice details, affected adjudicating authorities and the appointed common authority.

Amendment of customs notification substitutes table entries, updating the listed entity's address and file reference accordingly.
Amendment replaces the existing column 2 and column 3 entries against serial number 2 in the Table of Notification No. 31/2020 Customs (N.T./CAA/DRI) with revised address and file reference text, issued by the Principal Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962.

Basic customs duty amendment narrows exemption periods for lentils, excluding mid September to end October 2020 imports
Substitution of clause (e) in the first proviso of notification No. 50/2017-Customs specifies that goods at serials 21E and 21F are treated (i) during 1 September 2020 to 17 September 2020, and (ii) after 31 October 2020, thereby excluding the intervening period. The second proviso is amended by inserting "21E," after "21D," to include serial 21E within its scope.

Tariff value fixation for specified imports updates prescribed customs valuation for edible oils, metals, and agricultural commodities.
The Central Board of Indirect Taxes & Customs, invoking powers under sub section (2) of section 14 of the Customs Act, 1962, amends the principal non tariff customs notification by substituting TABLE 1, TABLE 2 and TABLE 3 to prescribe specified tariff values (in US dollar terms or per unit) for listed edible oils, brass scrap, poppy seeds, areca nut, and defined forms of gold and silver, including explanatory clarifications and exceptions for certain modes of import.

Common Adjudicating Authority appointment empowers specified officers to adjudicate designated show cause notices under the Customs Act.
Pursuant to notification No. 60/2015-Customs (N.T.) as amended and under clause (a) of section 152 of the Customs Act, 1962, the Principal Director General, Revenue Intelligence appoints the officers listed in column (5) to act as Common Adjudicating Authority, exercising the powers and discharging duties of the officers in column (4) for the adjudication of the show cause notices and noticees set out in columns (2) and (3) of the Table.

Common Adjudicating Authority appointment designates specified customs officers to adjudicate listed show cause notices under Customs Act.
The Principal Director General, Revenue Intelligence appoints specified Customs officers to act as Common Adjudicating Authorities pursuant to clause (a) of section 152 of the Customs Act, 1962, authorizing them to exercise the powers and perform the duties of originally named adjudicating authorities for adjudication of listed DRI show cause notices. The notification provides a table mapping noticees, SCN references, original adjudicators and the appointed common adjudicating officers, and records subsequent substitution of certain entries by a later notification.

Common Adjudicating Authority appointment assigns a designated officer to adjudicate the show cause notice for M/s Esprit Overseas.
The Central Board of Indirect Taxes and Customs, invoking powers under the Customs Act, appoints the officer named in column (4) of the Table as Common Adjudicating Authority to exercise the powers and discharge the duties of the officers in column (3) for M/s Esprit Overseas in respect of Demand cum Show Cause Notice No. 30/ADC/PBA-3/2020 dated 24.08.2020, thereby delegating adjudicatory responsibility to the Additional/Joint Commissioner of Customs, ICD Patparganj, New Delhi.

Customs exemption for paper based taggants including M-feature extends BCD relief under amended notification by substituting the Schedule entry.
The notification substitutes the words "Paper Based Taggant, including M-feature" for "M-feature" in column (3) against S. No. 258 of Notification No. 50/2017 Customs, thereby extending the scope of the exemption to relieve Basic Customs Duty on paper based taggants; the amendment is effected under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and is published as Notification No. 33/2020 Customs dated 7th September 2020.

Jurisdiction of customs officers clarified where electronic assignment and territorial nexus govern supervisory review of entry decisions.
The amendment provides that an officer listed in column (2) will have jurisdiction over orders or decisions of subordinate officers listed in column (3) concerning bills of entry for home consumption or for warehousing of goods imported at a customs station in the subordinate officer's territorial jurisdiction, when those entries are assigned electronically to the superior officer in the Customs Automated System for the Act's allocation and review purposes.

Exchange rate determination sets specified foreign currency conversion rates for customs valuation of imports and exports, superseding prior notification.
Determination under section 14 establishes specified foreign currency conversion rates, effective 4th September 2020, superseding Notification No.80/2020 except as to acts or omissions done before supersession. The notification prescribes Schedule I with per unit rupee equivalents and Schedule II with per 100 unit rupee equivalents to be used for conversion between foreign currencies and Indian rupees for customs purposes relating to imported and exported goods.

Customs notification amendment updates investigative file reference by adding a corrigendum, altering the specified Table entry.
Amendment substitutes, against serial number 9 in column 3 of the Table to Notification No. 128/2016-Customs (N.T.), the existing entry "DRI F. No. 50D/28/2009/CI dated 28.02.2013" with "DRI F. No. 50D/28/2009/CI dated 28.02.2013 read with corrigendum dated 06.08.2020," as issued by the Directorate of Revenue Intelligence in Notification No. 42/2020-Customs (N.T./CAA/DRI).

Common adjudicating authority appointed to consolidate adjudication of specified customs show-cause notices and exercise delegated powers.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, appoints the officer(s) listed in column (5) as common adjudicating authority to exercise the powers and duties of the officers listed in column (4) for adjudication of the show cause notice specified in column (3) in respect of the noticee(s) in column (2).

Anti-dumping duty extension on float glass from China remains in force until December 7, 2020.
The Central Government amends Notification No. 47/2015-Customs (ADD) to insert a paragraph providing that the anti-dumping duty on "Float Glass" (2 mm to 12 mm, clear and tinted except green, excluding reflective and certain processed glass) originating in or exported from China shall remain in force up to and inclusive of the 7th December, 2020, unless revoked, superseded or amended earlier.

Provisional anti-dumping duty imposed on ciprofloxacin hydrochloride imports, with producer-specific rates and six-month applicability.
Imposition of a provisional anti-dumping duty on Ciprofloxacin Hydrochloride imports from or exported from China PR, with differentiated per-kilogram rates for three named producers and higher rates for other producers or goods routed via third countries; duty effective for six months and payable in Indian currency with exchange rates as notified by the Government.