Anti-dumping duty circumvention rules target low-value assembly, product alteration and trade rerouting that undermine remedial measures.
Anti-dumping duty rules now define related producers and the period of investigation, permit extension of duty to certain exporters or producers not originally investigated, and prescribe investigation-period limits. Circumvention includes unjustified trade-pattern changes that undermine duty effects and involve injury and dumping. It covers low-value-addition assembly, product alterations, rerouting through entities or countries not subject to duty, and other practices making duty ineffective. Cumulative injury assessment requires specified dumping-margin and import-volume thresholds and appropriateness in light of competitive conditions.

Customs exemption list amended: tariff coverage revised and commercial vehicle CBUs added to exemption schedule.
The Government amends the customs exemption notification by substituting the first TABLE entry with a detailed list of tariff headings and sub-headings that define the goods covered by the exemption; omitting serial entries nine through fifty-one; and inserting, with future effect, a new entry adding all commercial vehicles (including electric vehicles) under the specified headings when imported as completely built units (CBUs).

Health Cess exemption for specified medical and surgical goods, subject to prior notification conditions and concessional import rules.
The Central Government exempts specified goods used for medical, surgical, dental or veterinary purposes, and goods covered by listed prior exemption notifications, from the whole of the Health Cess, subject to any conditions in those notifications; certain items are excluded, specified additional goods (including surgical needles and inputs for X ray machines) are included, and import of X ray inputs must comply with the Customs concessional import rules.

Customs tariff scope narrowed to exclude Chapter 74, substituting the table entry to alter exemption applicability by central notification.
Amendment under section 25 of the Customs Act substitutes, in the Table against the specified serial, the Column (2) entry with "Any Chapter except Chapter 74", thereby excluding Chapter 74 from the exemption coverage and modifying Notification No. 25/2005-Customs.

Customs exemption scope now excludes Chapter 74, changing which goods are covered by the exemption table.
The Central Government amends Notification No. 24/2005 Customs by substituting, in the Table against S. No. 39, the entry in column (2) with "Any Chapter except Chapter 74", thereby excluding goods classifiable under Chapter 74 from the applicability of that table entry within the miscellaneous exemption framework.

Customs notification amendment updates tariff classifications and item descriptions, substituting HS codes and inserting fuse component entries.
The Central Government amends Notification No. 25/99-Customs to alter List A: omitting S. No. 80; substituting tariff headings and specifying aluminium wire with silicon or magnesium impurity at S. No. 82; inserting additional micro and sub miniature fuse component descriptions after "Blade Fuse Body" at S. No. 190; and substituting the tariff heading entry at S. No. 225 to include an alternate HS code. A corrigendum corrects a previously misstated HS code form. The changes are made under statutory powers as necessary in the public interest.

Customs exemption for wool and woollen apparel gifted to Indian Red Cross Society introduced, expanding existing exemption framework.
An amendment inserts an exemption entry in the customs notification, providing that wool, woollen fabrics and woollen apparels received as gifts by the Indian Red Cross Society are exempted under the principal notification No.148/1994-Customs, effected under the statutory powers in the Customs Act and the Customs Tariff Act on a public-interest finding.

Customs exemption scope expanded to include Defence public sector units and other PSUs supplying for Defence forces.
The amendment substitutes the opening paragraph of the principal customs exemption notification to expand beneficiaries from the Ministry of Defence or the defence forces to include Defence Public Sector Units and other public sector units when supplying for the defence forces, thereby broadening the class eligible under the exemption without changing other operative terms.

Antidumping duty revocation on purified terephthalic acid removes prior import measures and rescinds earlier notifications.
Revokes the antidumping duty on Purified Terephthalic Acid, including Medium Quality and Qualified variants, when originating in or exported from specified foreign sources and imported into India, and rescinds the earlier government notifications on the same subject while saving actions or omissions completed prior to rescission.

Customs tariff exemptions updated to add mobile phone components, revise classifications, and restructure duty treatment.
Amendments to the customs exemption schedule insert distinct entries for vibrator motors/ringers, display assemblies, touch panels and related inputs for use in manufacture of cellular mobile phones, modify and omit specified items and classifications (including adding fingerprint reader/scanner and redefining All goods other than charger or power adapter), substitute the scope of certain tariff headings to exclude microphone and receiver parts, and add transitional and sectoral PCBA entries for mobile and telecommunications equipment, thereby restructuring duty treatment and exemptions.

Customs tariff amendments redefine exempt goods and impose documentary and undertaking conditions affecting import duty treatment.
The notification revises the Customs exemption Table by inserting, omitting and substituting numerous tariff entries and duty rates, adding items such as breeding horses, crude palm oil, calcined coke, specific paper grades, calendared plastic for smart cards and paper money, and adjusting inclusions/exclusions and concessional percentages. The ANNEXURE deletes certain conditions, substitutes and inserts conditions requiring departmental certificates, environmental permissions, and importer undertakings to secure exemptions and to ensure use of imported goods as declared, with some duty changes timed to a specified fiscal effective date.

Safeguard duty scope expanded to include an additional tariff item, extending statutory safeguard coverage under customs law.
The Central Government amended a prior safeguard duty notification to substitute the reference to a single tariff item with references to two tariff items, thereby extending the applicability of the safeguard duty to include the newly added tariff item under powers conferred by the Customs Tariff Act and associated safeguard rules.

Special Court designation under PMLA secures a designated forum for trial of money laundering offences.
The Central Government, exercising the power under section 43(1) of the Prevention of Money Laundering Act, 2002 and after consultation with the High Court, designates a Special Court to deal with and try offences under the Act and all matters connected thereto, superseding earlier notifications and applying to matters arising from the referenced fraud matter from the operative date.

Grievance Redressal Committee for GST grievances with multi stakeholder membership and portal based status tracking.
A State-level Grievance Redressal Committee with co-chairs from Central and State tax authorities and multi stakeholder membership is constituted to examine and resolve taxpayer grievances and procedural or IT issues under GST, to refer policy or legislative change requests to the GST Council Secretariat/CBIC Policy Wing, and to refer portal issues to GSTN; Secretaries will submit quarterly progress reports and the Committee must meet quarterly while maintaining transparent, portal-based status updates of actions taken.

Import prohibition on stock lot paper under specified HSN code restricts imports by converting policy from free to prohibited.
Import policy for HSN 4810 items in Schedule I of ITC(HS), 2017 is amended to prohibit the import of stock lot paper products. Specific EXIM sub-headings under 4810 (including imitation art paper, art paper, chrome paper or paper board, lightweight coated papers, various bleached wood-fibre papers, insulating papers, multi-ply and other varieties) previously classified as 'Free' are now subject to a prohibition on stock-lot imports, converting their import status from permissive to prohibited under the applicable import policy.

Export prohibition on specified personal protective equipment imposed immediately, restricting exports of certain masks, gloves, goggles and coveralls.
The amendment imposes an immediate export prohibition on specified PPE categories listed under the relevant ITC HS Codes, including medical coveralls of all classes, medical goggles, masks other than non-medical/non-surgical masks, nitrile/NBR gloves, and face shields, whether exported individually or as part of kits; transitional arrangements are not available under this notification.

Return filing deadline: GSTR 3B for November must be filed electronically via the common portal by the extended due date.
The amendment inserts a proviso requiring furnishing of the GSTR-3B return for November 2019 electronically through the common portal on or before 23rd December 2019, and declares the notification to be deemed to have come into force from 20th December 2019.

Extension of adjudication period under customs law allows continued determination of duty or interest by appointed common authority.
The Director General, Revenue Intelligence extended, under the statutory proviso to the limitation provision, the period for determination of duty or interest by a further year for adjudication of specified show cause notices dated 05.02.2019 and 19.03.2019 in respect of the named noticees. The extension enables the Common Adjudicating Authority, as appointed by earlier notifications, to complete adjudication of the listed SCNs; the notification identifies the noticees and references the appointment and SCN identifiers.

Tariff value fixation for specified imported commodities including edible oils, gold, silver and areca nut under customs power.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal Customs notification to fix tariff values for specified imported goods, prescribing per unit tariff values for edible oils (including crude and refined palm and soybean oils), brass scrap, poppy seeds, areca nuts, and distinct entries for gold and silver in specified forms or enjoying specified notification benefits.

Third party assets protection: Administrators must segregate, oversee, and return custody assets and receivables under contractual terms during insolvency.
Administrator must prepare statements of third party receivables and custody assets, continue contractual servicing obligations, maintain collected receivables in a separate account not merged with provider funds, oversee and transfer such receivables per contract, treat servicing fees as provider assets, and keep custody assets distinctly identifiable and return or transfer them to entitled persons unless contractual breach entitles the provider to retain or realize them.