Customs notification amendment updates Bangladesh entry, substituting Barsora item with Cherragaon (India) to Cherragaon (Bangladesh) route.
Under the Customs Act authority, Notification No. 69/2004 substitutes, in the annexed table to Notification No. 63/94-CUSTOMS(NT), the entry against serial number 2 (Bangladesh), item (50) (Barsora), by replacing item (a) and its entries with: "(a) Cherragaon (India) to Cherragaon (Bangladesh)", thereby modifying the officially designated cross border point description.

Customs area designation expands courier clearance coverage by adding Cochin alongside existing specified locations and land customs stations.
Courier Imports and Exports (Clearance) Amendment Regulations, 2004 amend the definition of "Customs Area" under the Courier Imports and Exports (Clearance) Regulations, 1998, by adding Cochin to the specified locations alongside Trivandrum and land customs stations. The amendment takes effect upon publication in the Official Gazette.

Common Adjudicating Authority appointed to adjudicate a show cause notice involving import-related proceedings against a specified company.
A Commissioner of Customs (Imports), Air Cargo Complex, Sahar, Mumbai is authorised under section 4(1) of the Customs Act, 1962 to act as Commissioner of Customs at Chennai Airport and as Commissioner of Customs, Air Cargo-Import and General, New Delhi for adjudicating matters arising from a specified show cause notice issued to M/s. United Racing & Bloodstock Breeders Ltd., Bangalore by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.

Adjudication appointment assigns a customs commissioner to determine show cause notice matters for a specified company.
The Central Board of Excise and Customs designates the Commissioner of Customs (Imports) at Jawahar Custom House to act as Commissioner of Customs (Exports), New Custom House, solely for adjudicating matters arising from a specified show cause notice issued to a named company under a particular file reference; the notification confines the Commissioner's jurisdiction to that adjudication and identifies the issuing office as the source of the proceedings.

Export warehousing facility expansion adds additional port and inland locations, extending geographic scope under amended Customs notifications.
The Central Government amended multiple Customs exemption notifications under section 25(1) of the Customs Act to expand the list of locations eligible for the export warehousing facility by substituting existing place names with extended lists (notably adding Muldwarka and a group of inland and port sites such as Bhusawal, Jamshedpur, Surajpur and Dadri) within specified conditions of each notification, thereby broadening the geographic scope of facilities authorised to receive, store and process goods under the export warehousing framework.

Customs duty exemption on imported gold and silver capped, with excess customs duty relieved and additional duty exempted.
The notification exempts specified gold and silver imports, other than via post, courier or baggage, from customs duty to the extent that such duty exceeds capped rates and from the whole of the additional duty under the Customs Tariff Act. It enumerates three categories-serialised gold bars and old coins; other forms of gold including liquid gold and tola bars; and silver in any form-and specifies capped duty rates for each. The explanation includes medallions and coins but excludes jewellery and foreign currency coins. Subsequent notifications have substituted the capped rates.

Special Economic Zone designation: Moradabad area specified as SEZ under Customs Act, enabling SEZ regulatory regime.
Moradabad area in Uttar Pradesh is specified as a Special Economic Zone by central notification under the Customs Act, identifying the SEZ name, total area of 421.565 acres and the administrative location. The notification delineates the SEZ by listing constituent villages and the precise land parcels by khasra numbers for Karanpur, Kondari, Bahadurpur Rajput and Lalpur Gangawari, creating a defined land schedule for application of SEZ and customs-related provisions.

Special economic zone designation designates Manikanchan Salt Lake site as SEZ under Customs Act authority.
The Central Government, under section 76A of the Customs Act, specifies the Manikanchan site at Salt Lake as a special economic zone, identifying the project location in Bidhannagar (Salt Lake City), recording the approximate land area and describing boundaries by adjoining roads and plots to fix the geographic scope and legal status for SEZ and customs purposes.

Special Economic Zone specification: Boranada SEZ at Jodhpur established with defined boundaries and cadastral identifiers.
The Central Government designates Boranada Special Economic Zone at Jodhpur as a Special Economic Zone by customs notification, identifying the zone by village and district, stating its total area in local land measure, and specifying the constituent cadastral (khasra) numbers that define the zone's geographic and land-record boundaries.

Special Economic Zone customs procedures: amended approvals and documentation govern duty-free imports, domestic procurement and monitoring.
The amendment requires Board of Approvals sanction and creates a Unit Approval Committee to monitor zone units; mandates separate identifiable establishments. Domestic procurement is governed by two regimes: where export benefits are claimed, supplies require a bill of export assessed in-zone, removal on ARE-I and forwarding assessed documents to Central Excise within forty-five days; where no export benefits are claimed, a pre-authenticated Domestic Procurement Certificate enables removal on ARE-I with customs examination and similar forwarding requirements. Developers must list and certify goods, execute bonds, obtain utilisation certificates from chartered engineers, and store items in licensed warehouses, with duties and interest payable on breach.

Duty-free transfers between SEZ units and related export units permitted with procedural permissions and payback where prior domestic benefits were availed.
Amendments substitute Board of Approvals and introduce the Unit Approval Committee, delegate certain customs powers to Deputy/Assistant Commissioners, prescribe a revised straight-line depreciation schedule for computers and other capital goods, require SEZ units to file specified quarterly and annual returns, and permit duty-free transfers among SEZ units, EOUs, STPs and EHTPs subject to prior permission and to repayment of duties equal to any earlier duty exemption or drawback benefits where goods from the domestic tariff area are removed as such or after non-manufacturing processes.

Anti-dumping duty rescission on ball bearings withdraws prior notification while preserving prior actions.
The Central Government, invoking powers under the Customs Tariff Act and the Customs Tariff Rules relating to anti dumping, rescinds Notification No. 89/2003 Customs concerning anti dumping duty on ball bearings and parts and components originating in or exported from specified foreign sources, withdrawing that notification's operative effect, except as respects acts done or omitted to be done before such rescission.

SEZ import notification postponement: effective date for customs exemption amended to 11th May, deferring prior recession.
Notification No.60/2004-Customs, issued under section 25(1) of the Customs Act, substitutes the date in paragraph 2 of Notification No.115/2003-CUSTOMS: the original "1st day of May, 2004" is replaced by "11th day of May, 2004", thereby postponing the recession of Notification Nos.137/2000-Cus. and 82/2002-Cus. affecting imports for manufacture, development and maintenance in SEZs.

Postponement of SEZ effective date extends implementation timeline through statutory amendment of existing notifications by government.
Central Government directs a temporal amendment to ten specified Customs (N.T.) notifications concerning Special Economic Zones by substituting the previously notified commencement date with a later postponed effective date in paragraph 2 of each principal notification, applying a uniform deferment across the listed instruments and leaving other substantive provisions unchanged.

SEZ sale in DTA exemption: effective date for exemption postponed to a later date by government amendment.
The Government amends Notification No. 114/2003-Customs to substitute the commencement date in paragraph 2 with a later date, thereby changing when the Special Additional Duty exemption for sales from SEZs into the domestic tariff area takes effect.

Postponement of commencement for Special Economic Zones customs regulations by amendment substituting the notified commencement provision.
Amendment regulations substitute the figures, letters and words specifying the commencement date in regulation 1(3) of the Special Economic Zones (Customs Procedures) Regulations, 2003, thereby postponing commencement; the amendment is made under section 157(1) read with section 76C(2) of the Customs Act, is titled the Special Economic Zones (Customs Procedures) (Amendment) Regulations, 2004, and shall come into force on publication in the Official Gazette.

Exemption date amendment for SEZ-manufactured castor oil cake shifts the effective date to a later specified date.
Amendment to a Customs exemption notification substitutes the previously specified effective date in paragraph 2 of Notification No. 113/2003-CUSTOMS with a later date, thereby shifting when duty-free treatment for castor oil cake manufactured from indigenous castor seeds and plant and machinery in a Special Economic Zone becomes operative.

Effective date postponement of Special Economic Zones Rules shifts commencement to 11th May 2004 under Customs amendment notification.
Amendment postpones the commencement date of the Special Economic Zones Rules, 2003 by substituting the earlier date in rule 1(2). The Special Economic Zones (Amendment) Rules, 2004 (Notification No. 58/2004 - Customs (N.T.)) provides that the amended rules shall come into force on publication in the Official Gazette and effects the sole operative change of replacing the previously notified commencement date with the newly specified date.

Special Economic Zone benefits commencement date extended, deferring the operative customs notification date to a later day.
The commencement date for implementation of Special Economic Zone benefits was extended by amending the earlier customs notification. The operative date was substituted from 1 May 2004 to 11 May 2004, thereby deferring the date on which the notified benefits would take effect under the applicable customs framework.

Exchange rate determination for export goods sets statutory conversion rates under Customs Act, superseding prior notification.
The Board, under section 14(3)(a)(i) of the Customs Act, 1962, determines the rate of exchange for conversion between specified foreign currencies and Indian rupees for export goods, effective 1st May, 2004, superseding the prior notification; Schedule I lists per unit rupee equivalents for listed currencies and Schedule II provides the rupee equivalent for one hundred units of the Japanese Yen.