Duty credit issuance for exports subject to eligibility, export realisation and recovery rules including cancellation and suspension.
Duty credit for exports of garments and made ups is allowed only in accordance with the Textile schedules and subject to item level declaration in the shipping bill, customs checks and filing of export manifest; credits are recorded as e scrips or in an electronic duty credit ledger and may be used solely to pay customs duty on imports. Eligibility is conditional on realisation of sale proceeds within the foreign exchange period, certain export categories are ineligible, and authorities may cancel, suspend or recover credits with interest where provisions are contravened or proceeds remain unrealised.

Countervailing duty on subsidised aluminium wire imports from Malaysia imposed on specified coil-form products.
Countervailing duty is imposed on Aluminium Wire in coil form and Wire Rod in coil form having diameter ranging from 9 mm to 13 mm, classifiable under the specified tariff headings, when originating in or exported from Malaysia and imported into India. The measure follows final findings that the subject goods were exported at subsidised value, the domestic industry suffered material injury, and the injury was caused by subsidised imports.

Duty credit issuance under RoDTEP governs credits for export-linked input duties, conditioned on customs checks and export realisation.
The notification sets out issuance of duty credit under RoDTEP: credits replace remission of duties on inputs for exported goods listed in the FTP Appendix, are claimed via item-level declarations in the customs automated system for shipments from January 2021, and are allowed after customs checks and risk evaluation. Credits are usable only for customs duty on imports, conditional on realisation of export proceeds within FEMA periods, with specified ineligible export categories. Cancellation, suspension and recovery (with interest under section 28AA and recovery under section 142) apply where credits are excess, unentitled or proceeds are unrealised.

Electronic duty credit ledger enables issuance, use, transfer and expiry rules for export duty credits under RoDTEP and RoSCTL.
Establishes an Electronic Duty Credit Ledger in the customs automated system to record duty credits allowed under export Schemes, generate scrolls upon allowance, permit exporters to combine credits and create uniquely identified e-scrips within one year (or auto-create them), automatically register e-scrips at the customs station of export, make ledger entries visible to exporter and Customs, allow use for specified Customs duties, permit whole-e-scrip transfers to other IEC holders without changing validity, and provide for suspension or cancellation for contraventions.

Rescission of anti-dumping duty notification withdraws the earlier notification, preserving actions taken or omitted before rescission.
The Central Government rescinds Notification No. 11/2016 Customs (ADD) concerning anti dumping duty under powers from the Customs Tariff Act, withdrawing that notification for future application while preserving the legal effect of actions done or omissions occurring before rescission.

Common Adjudicating Authority appointed to centralize adjudication of specified customs show-cause notices against listed entities.
The Principal Director General, Directorate of Revenue Intelligence appoints specified customs officers as a Common Adjudicating Authority to exercise the powers and perform the duties of the originally designated officers for adjudicating the listed show-cause notices against the named noticees, substituting the officers in column (5) for those in column (4) of the Table and grouping entries where the same authority covers multiple noticees.

Customs tariff amendment alters table entry for a specified item, substituting the previous rate with a new rate.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act, amends Notification No. 50/2017-Customs by substituting the Table entry against S. No. 21F in column (4) with the entry "20%", thereby changing the tariff/exemption parameter for that serial number and recording the amendment as an update to the principal notification.

Exchange rate determination fixes conversion rates for foreign currencies used in customs valuation for imports and exports.
The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes administratively determined rates of exchange for specified foreign currencies into Indian rupees for customs valuation of imported and exported goods, fixing separate import and export conversion rates as listed in the annexed schedules and superseding the prior notification, with the newly specified rates effective from the stated date.

Anti-dumping duty on aluminium foil imports imposed for five years across specified origins and producers.
Anti-dumping duty is imposed on imports of aluminium foil of 80 micron and below, whether or not printed or backed with paper, paper board, plastics or similar packing materials, originating in or exported from China PR, Thailand, Malaysia and Indonesia. The duty applies to specified producers and other producers from the subject countries at country- and producer-specific rates, with the duty payable in Indian currency. The measure is effective for five years from publication, subject to earlier revocation, supersession or amendment, and exchange rate is determined by the applicable customs notification and the date of presentation of the bill of entry.

Tariff value fixation for edible oils, metals and areca nut updated, establishing new customs valuation rates effective mid-September.
The Central Board of Indirect Taxes & Customs, invoking section 14(2) of the Customs Act, 1962, amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values in US dollars for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver, and states that the substituted tables take effect from the sixteenth day of September, 2021.

Anti dumping duty: exporter name amended to reflect corporate name change, affecting existing duty notification administration.
Pursuant to statutory powers and the Designated Authority's recommendation that the change is a mere name alteration, the Central Government amends the existing anti dumping duty notification by substituting the exporter name in the Table-replacing the prior exporter designation with the corrected corporate name in the specified columns for the affected entry.

Customs amendment adds Kushinagar airport for baggage unloading and loading, expanding designated customs airport list.
The Central Board of Indirect Taxes and Customs amends Notification No. 61/94 CUSTOMS (N.T.) by inserting an entry designating Kushinagar airport for the purpose of unloading and loading of baggage, thereby expanding the Table of airports authorized to carry out those baggage handling functions under the notification.

Rescission of Notification: revokes earlier customs notification under Customs Act, with savings for actions taken before rescission.
The Central Government, invoking section 25(1) of the Customs Act, rescinds Notification No. 34/2021 Customs (published in the Gazette of India) thereby withdrawing the earlier miscellaneous exemption; the rescission is subject to a savings provision preserving things done or omitted before rescission and specifies the date on which the rescinding notification comes into force.

Import duty reduction on edible oils: revised customs tariff entries alter import duty treatment for specified oils effective immediately.
The notification amends Notification No. 50/2017 Customs by substituting revised percentage tariff entries at specified serial numbers to reduce and rationalise import duties on palm, sunflower and soya bean oils, and amends Notification No. 11/2021 Customs by substituting the description at the relevant serial number with "Crude Palm Oil" and replacing its tariff entry with a revised percentage rate; the amendments are made under the cited statutory powers and take effect the day after publication.

Designation of Adjudicating Authority altered: the Table entry for serial seven, column five, is substituted.
The Principal Director General, Revenue Intelligence amends Notification No.9/2017 by substituting the Table entry against serial number seven, column five, replacing the existing words "Principal Commissioner/ Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad"; the amendment is made under the statutory authority of the Customs Act and recorded as Notification No.33/2021.

Amendment to Notification updates the reference in serial 5, column 3 of Notification No.29/2020-Customs, substituting prior citation.
Amendment to Notification No.29/2020-Customs substitutes the wording in the entry against serial number 5, column 3, replacing the existing cited enquiry file number and accompanying supplementary show cause notice references with a substituted citation, under the authority of clause (a) of section 152 of the Customs Act, 1962.

Exchange rate determination: notified conversion rates for specified foreign currencies for import and export transactions take effect.
Determines rate of exchange for conversion between specified foreign currencies and Indian rupees for customs assessment of imported and exported goods, effective from 3rd September, 2021. The notification supersedes the earlier notification of 19th August, 2021 and fixes separate notified rupee equivalents for imported and exported goods in Schedule I and per-100-unit rates in Schedule II for the listed currencies.

Sea cargo manifest compliance deadline extended under regulation 15, allowing continued application until the revised end date.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) is extended by substituting the existing end date of 31 August 2021 with 30 September 2021. The Sea Cargo Manifest and Transhipment (Seventh Amendment) Regulations, 2021 take effect upon publication in the Official Gazette.

Tariff Value Fixation for edible oils, brass scrap, gold, silver and areca nut; new tariff values take effect.
The notification, issued under the Customs Act authority, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to prescribe specified tariff values for listed imports. It sets US dollar tariff values per metric tonne for edible oils, brass scrap and areca nut and per unit values for designated categories of gold and silver, includes scope-limiting explanations for precious metals entries, and declares the amendment to take effect from the stated commencement date, thereby establishing the valuation benchmarks for import assessment.

Anti-dumping duty extension on glass fibre from China PR preserved through a statutory amendment, maintaining the existing levy.
Amendment to Notification No. 48/2016-Customs (ADD) preserves the anti-dumping duty on Glass Fibre and Articles thereof originating in or exported from the People's Republic of China, by inserting a provision that the duty shall remain in force up to and inclusive of 31 October 2021 unless revoked, superseded or amended earlier, pursuant to the powers conferred by the Customs Tariff Act and the anti-dumping rules.