Duty free tariff preference expands to include Vietnam as a beneficiary under the Customs notification.
Exercising powers under section 25(1) of the Customs Act, 1962, the Central Government amends Notification No.153/2009-Customs by inserting Vietnam as a new entry in Appendix I, thereby making goods originating from Vietnam eligible for the duty free tariff preference under the principal notification.

Determination of origin rules expanded to include Viet Nam and Myanmar, widening country coverage under the ASEAN-India PTA.
Second Amendment Rules, 2010 to the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement (ASEAN-India) Rules, 2009] add two countries to Annexure IV - the Socialist Republic of Viet Nam and the Union of Myanmar - effective 1st June 2010, under the authority of section 5(1) of the Customs Tariff Act, 1975, issued by the Central Board of Excise and Customs.

Tariff value fixation amended to replace the customs notification table for specified oils, brass scrap and poppy seeds.
The Board, exercising powers under the Customs Act, substitutes the Table in Notification No. 36/2001-Customs (N.T.) with a new Table fixing tariff values in US dollars per metric tonne for specified goods, including Crude Palm Oil, RBD Palm Oil, other Palm Oil grades, Crude Palmolein, RBD Palmolein, other Palmolein grades, Crude Soyabean Oil, Brass Scrap (all grades) and Poppy seeds, with certain oil entries noted as unchanged and specific values stated for Brass Scrap and Poppy seeds.

Exchange rate determination under customs law prescribes notified conversion rates for imports and exports effective from the stated date.
Determination of exchange rates under section 14 of the Customs Act, 1962 effective 1st June, 2010, prescribing separate notified rates for imported goods and export goods for listed foreign currencies in Schedule I and Schedule II, and superseding the earlier notification of 28th April, 2010 except as to prior acts or omissions.

Duty-free tariff preference extended to additional Least Developed Countries, adding specified states to the eligible imports list.
The Central Government, exercising its customs authority and acting in the public interest, amends the duty-free tariff preference notification by inserting Maldives, Bangladesh and Republic of Burundi into the schedule of beneficiary Least Developed Countries, thereby extending tariff-free treatment to imports from those states and modifying the principal notification's schedule pursuant to the established notification procedure for customs exemptions.

Adjudicating authority designation updated under Customs Act to specify the Inland Container Depot office for the Commissioner role.
Amendment under sections 4(1) and 5(1) of the Customs Act substitutes the office designation in Notification No. 72/2009-Customs (N.T.), replacing the previously named adjudicating office with the Commissioner of Customs at the specified Inland Container Depot as the appointed point for adjudication responsibilities.

Appointment of Common Adjudicating Authority: official designation changed to Commissioner of Customs (Seaport-Import), Chennai.
Under powers conferred by the Customs Act, 1962, the Central Board of Excise and Customs amends notification No. 93/2008-Customs (N.T.) by substituting "Commissioner of Central Excise (Adjudication), Chennai" with "Commissioner of Customs (Seaport-Import), Chennai", effecting a change in the designated proper officer for the Common Adjudicating Authority.

Appointment of Common Adjudicating Authority amended to specify adjudication of particular show cause notices against named firms.
Amendment to the notification appointing a Common Adjudicating Authority substitutes the clause to specify that the Authority shall adjudicate show cause notices concerning Shri Sachin Dhanraj Jain, Proprietor of M/s. Shree Vikran Overseas, and Shri Kamlesh J. Sharma, Proprietor of M/s Dev Texpro, as issued by the Directorate of Revenue Intelligence under the referenced investigation file numbers.

Common Adjudicating Authority appointed to adjudicate specified show cause notices under Customs adjudication powers.
The Central Board of Excise and Customs appoints the Commissioner of Customs, Jaipur as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs (Export), Nhava Sheva, for adjudicating matters arising from a show cause notice issued to M/s P.P.Exports, Jaipur and others by the Additional Director, Directorate General of Revenue Intelligence, Delhi Zonal Unit.

Tariff value fixation: notification substitutes the tariff-value table for specified edible oils and brass scrap, updating import valuation.
Under authority of section 14(2) of the Customs Act, 1962, the Board substitutes a revised Table in Notification No. 36/2001-Cus (N.T.), listing specified goods-various palm oil and palmolein grades, crude soybean oil, brass scrap (all grades), and poppy seeds-with their declared tariff values in US dollars per metric tonne, formalising these values as the reference for customs valuation and related non-tariff purposes.

Duty free tariff preference: Republic of Somalia added to the list of Least Developed Countries under a customs notification amendment.
Amendment adds the Republic of Somalia to the Schedule of beneficiaries under the duty free tariff preference for Least Developed Countries by inserting a new serial entry in Notification No.96/2008-Customs; effected through Notification No.63/2010-Customs dated 13 May 2010 under the powers conferred by the Customs Act and published in the Gazette.

Customs exemption expanded to include specified essential and consumer goods, broadening the list eligible for duty relief.
Central government amends Notification No. 9/1995-Customs under Section 25 of the Customs Act to expand the schedule of goods exempted from customs duty, inserting specific categories of consumer and essential items-including life saving drugs, fertilizers, cotton fabrics, stainless steel utensils, spices, cosmetics, sugar, salt, electric bulbs, X ray and photo paper, among others-into the principal notification's Table and thereby extending duty relief under the existing exemption framework.

Rescission of customs notification withdraws earlier exemption while preserving prior acts and omissions.
The Central Government rescinds Notification No. 26/2010-Customs by exercising the powers under sub-section (1) of section 25 of the Customs Act, terminating the earlier Gazette-published exemption instrument; the rescission does not affect things done or omitted to be done before such rescission.

Rescission of notification cancels an earlier customs exemption under statutory power while preserving prior actions.
The notification, issued under section 25(1) of the Customs Act, 1962, rescinds Notification No. 25/2010 Customs published in the Gazette, terminating the earlier exemption notification but preserving validity for actions or omissions effected before the rescission.

Customs exemption for raw cotton: duty on exports limited to a capped per tonne rate, excess exempted.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts Raw cotton (Heading No. 16, Second Schedule, Customs Tariff Act, 1975) when exported from India from so much of the customs duty leviable as exceeds the amount calculated at a specified per tonne rate, effectively capping the duty payable on exported raw cotton and exempting the excess.

Courier imports and exports now require electronic manifests, specified courier bills and registered authorised couriers with bonds and compliance.
These regulations create an electronic system for assessment and clearance of air courier imports and exports at designated Customs airports, requiring pre-arrival/pre-departure electronic manifests and specific electronic Courier Bills of Entry/Shipping Bills for documents, samples/gifts, low-value dutiable consignments and other dutiable goods. They set out registration requirements for Authorised Couriers (financial solvency proof, bond and security), mandate authorised personnel to lodge electronic declarations, prescribe obligations including due diligence, record-keeping and authorisation from consignors/consignees, list exclusions and value limits, and provide enforcement measures including detention, forfeiture, suspension/revocation of registration and penalties.

Anti-dumping duty rescission rescinds prior notification and terminates its effect subject to actions taken before rescission.
The Central Government, exercising powers under the Customs Tariff Act and anti-dumping rules, rescinds the earlier anti-dumping notification, withdrawing its operative effect while preserving a saving clause for acts or omissions undertaken before the rescission.

Anti-dumping duty imposed on PTFE imports from Russia at prescribed per unit rate to prevent dumped imports.
The Central Government continued a definitive anti-dumping duty on Polytetrafluoroethylene (PTFE) under sub heading 3904 61 00 after a Sunset Review found significant dumping from Russia, likely increased dumped volumes if measures were revoked, and continuing injury to the domestic industry. The duty is specified as a per kilogram amount in US dollars in the notification table, applies to imports from or exported from Russia as described, is payable in Indian currency, and uses the government notified rate of exchange with the bill of entry date as the relevant date.

Tariff value fixation amended for specified edible oils, brass scrap and poppy seeds, substituting a revised valuation table.
Fixation of tariff values for specified imports is amended by substituting a revised valuation table into the principal customs notification; the substitution updates per metric tonne tariff values for palm oil, palmolein and crude soybean oil, retains prior values for certain palm items, and sets new tariff values for brass scrap and poppy seeds, thereby changing the baseline import valuation applied for customs purposes.

Export duty on iron ore raised irrespective of iron content, altering the export duty provision and applicable notification.
Export duty on iron ore is increased to 15% ad valorem irrespective of iron content by substituting "10% ad valorem" with "15% ad valorem" in Notification No. 79/2008 Customs; the amendment is effected by Notification No. 56/2010 Customs dated 29 April 2010 under section 25(1) of the Customs Act, 1962.