Customs airport designation: Surat authorised for baggage unloading and loading under an amendment taking effect on publication.
The Central Board of Indirect Taxes and Customs amends the principal customs notification to designate Surat as a customs airport in Gujarat for the limited purpose of unloading and loading of baggage; the change is effected by inserting a new item in the Table and is effective from the date of publication.

Adjudication powers conferred for confiscation and penalty with value limited authority under the Customs Act, effective on publication.
The Central Board of Indirect Taxes and Customs, under section 122 of the Customs Act, confers authority on specified Customs officers to adjudge confiscation or penalty for goods liable under Chapter XIV, subject to the value limits set in the notification's Table; the power applies from the date of publication.

Exchange rate determination for customs conversion sets distinct import and export rates for specified foreign currencies.
Determination of official conversion rates for specified foreign currencies for customs valuation, effective 8th June 2018, prescribing separate rates for imported goods and for export goods in Schedule I and for Japanese Yen in Schedule II. The notification supersedes the earlier Board notification, lists currency entries with rupee equivalents for customs calculations, and notes subsequent substitution of an entry and later supersession by another notification.

Appointment of Common Adjudicating Authority: amendment substitutes a table entry altering the designated CAA reference.
Director General, Revenue Intelligence amends Notification No. 1/2018-Customs (N.T./CAA/DRI) by substituting the entry in the Table at column 3 against serial number 19(ii); the existing entry "DRI/AZU/SRU-24/2017-Samiksha dated 12.06.2017" is replaced by the amended text, effectuating a change to the designated Common Adjudicating Authority reference under the Customs notification framework.

Common Adjudicating Authority appointment: officers designated to adjudicate specific customs show cause notices.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and discharge duties of named customs adjudicating officers for the adjudication of listed show cause notices. A Table maps each noticee and notice reference to the original adjudicating authority and the officer designated to act as the common adjudicating authority; several entries appoint the Additional Director General (Adjudication), DRI Mumbai, while others appoint specified Principal Commissioners/Commissioners or Joint/Additional Commissioners for particular notices.

Exports by post procedures require prescribed Postal Bill of Export forms and declarations for customs clearance and valuation.
These regulations require exporters holding a valid Import Export Code to present an entry for goods exported through notified foreign post offices using prescribed Postal Bill of Export forms; the forms capture exporter identity, consignee and parcel details, tariff classification, invoice and FOB particulars, assessable value under the Customs Act and detailed duty/tax computation, and include declarations on MEIS claims, zero rating under section 16 of the IGST Act and GST exemptions, with customs examination and let export endorsement by the proper officer.

Anti-dumping duty revision on hydrogen peroxide imports updates schedule, imposing producer-specific duty rates across listed origin-export combinations.
The amendment substitutes the earlier notification table with a revised schedule prescribing anti-dumping duty rates for hydrogen peroxide imports by reference to country of origin, country of export, producer and exporter, on the authority of section 9A of the Customs Tariff Act and rules 18, 20 and 23 of the Anti-dumping Rules, following re-determination of the Non-Injurious Price and review proceedings.

Anti-dumping duty rescission on digital offset printing plates after sunset review; continuance deemed not warranted and duty rescinded.
The Central Government rescinded the anti dumping duty on imports of Digital Offset Printing Plates from China PR after a sunset review concluded Domestic Industry indicators were stable, an MOU with users mitigated likely injury, prices did not show underselling, exporter price and import trends did not indicate likely recurrence of injury, and non realization of MOU prices plus customs mis declaration explained residual underselling; rescission is effected subject to prior acts or omissions.

Fixation of tariff values for selected imports establishes prescribed base values affecting customs valuation and benefit eligibility under notifications.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to prescribe tariff values for specified imports. The substituted tables list particular goods-including edible oils, brass scrap, poppy seeds, areca nuts, and specified gold and silver categories for benefit eligibility-and assign tariff values denominated in US dollars per metric tonne or per unit for customs valuation purposes.

Provisional assessment of jute imports pending new shipper review; security may be required and retrospective duty liability enforced.
Provisional assessment is ordered for specified jute products exported from Bangladesh or Nepal by M/s. Aman Jute Fibrous Ltd. and M/s IB Jute Corporation pending completion of a New Shipper Review. Such provisional assessment may be secured by a security or guarantee as the proper officer deems fit to cover any deficiency if a definitive anti dumping duty is imposed retrospectively. If anti dumping duty is recommended on review, importers shall be liable to pay the duty recommended and imposed from the date of initiation of the review.

Provisional assessment of imports: security may be required and retrospective anti dumping liability can be imposed after review.
Imports of specified jute products exported from Bangladesh or Nepal by M/s Janata Jute Mills Limited are to be provisionally assessed pending completion of a New Shipper Review. Provisional assessment may be subject to security or guarantee to cover any deficiency if definitive anti dumping duty is imposed retrospectively. If the review recommends anti dumping duty, the importer must pay the duty recommended on review and imposed on all imports by the producer from the date of initiation of the review.

Common Adjudicating Authority appointments designate officers to exercise adjudicatory powers for specified customs show cause notices.
The Director General (Revenue Intelligence), invoking delegated authority under the Customs Act, appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers in relation to the listed show cause notices and noticees. The notification substitutes the officers named in column (5) to act in place of those in column (4) for adjudication of the specific show cause notices identified in column (3) against the noticees in column (2).

Drawback rates adjusted for specified silver articles, changing entitlement under the Customs notification and Drawback Rules.
The Government, under powers conferred by the Customs Act and the Central Excise Act read with the Drawback Rules, 2017, amends Notification No. 89/2017 Customs (N.T.) by substituting the previously notified AIR figures in the Schedule for tariff items 711302 and 711401 in Chapter 71, thereby changing the duty drawback entitlement for the listed silver jewellery and silver articles.

Anti-dumping duty amendment substitutes the named exporter entry to update the designated party in the notification.
The Government amends a prior Anti-dumping duty notification by substituting, in the TABLE at serial number 1 column (7), the entry with "Euro Chem Trading GMBH Through Rawfert Offshore Sal, Lebanon", issuing the change under the Customs Tariff statutory framework and procedural.rules in the public interest.

Anti-dumping duty on saturated fatty alcohols imposed to counter dumping and protect domestic industry from injurious imports.
The Central Government imposed definitive anti-dumping duties on Saturated Fatty Alcohols from Indonesia, Malaysia and Thailand to counter dumping and remove injury, specifying differentiated per metric tonne duty rates by country of origin/export and by producer/exporter combinations in a table; provisional assessments under the earlier notification are to be finally assessed against these entries.

Customs audit procedure requires auditees to preserve records and cooperate with officers, with notice and procedural safeguards.
Customs audits require auditees to preserve and timely produce true and correct records, including electronic records and books of account, and to render assistance to proper officers. Audits cover verification of declarations, licences, authorisations, accounts and may include inspection or sampling of goods. Proper officers must give advance notice for on site audits, inform auditees of objections before finalising reports, complete on site audits within a prescribed period subject to limited extension, and may engage approved professionals where necessary.

Amendment to Customs Notification adds Section 99A to the notification table under delegated Customs Act authority.
The Central Board of Indirect Taxes and Customs, under the authority of clause (34) of section 2 of the Customs Act, 1962, amends Notification No. 40/2012 Customs (N.T.) by inserting, in the Table against serial number 3 in column (3) after item (xxx), a new entry "(xxxa) Section 99A;", thereby adding that provision to the listed items of the principal notification.

Customs exemption amendment: substitutes a revised rate and removes two table entries under existing notification.
Further amendment to Notification No. 50/2017 Customs under Customs Act and Customs Tariff Act authority omits table entries for serial numbers 25 and 102 and substitutes the column (4) entry for serial number 37 with a revised rate, referencing the principal notification of 30 June 2017 and the prior amendment of 10 April 2018.

Increase in basic customs duty using section 8A(1) to raise tariffs on walnuts and protein concentrates immediately.
The Central Government, invoking its emergency tariff power under section 8A(1) of the Customs Tariff Act, 1975, directs amendment of the First Schedule by substituting the column (4) entries for tariff item 0802 31 00 (walnuts in shell) in Chapter 8 and tariff item 2106 10 00 (protein concentrates and textured protein substances) in Chapter 21, effecting an immediate increase in the applicable basic customs duty rates.

Exchange rate determination for customs: specified currency conversion rates set for import and export transactions effective mid May.
The Central Board of Indirect Taxes and Customs prescribes distinct rates of exchange for specified foreign currencies to be used for conversion between foreign currency and Indian rupees for import and export transactions, as listed in the annexed Schedules, with the schedules differentiating rates for imported goods and export goods and taking effect from 18th May, 2018; the notification supersedes the prior CBEC exchange rate notification except as to prior actions.