Customs Duty Free Allowance and Prohibited Imports updated to list banned goods, allowances, and inspection powers.
Corrigendum expands Form I to add an explicit list of prohibited imports-including incorrect boundary maps, narcotic drugs, IPR infringing goods, wildlife products, counterfeit currency and specified live animals-and confirms customs officers' authority to question and examine passengers and property. It specifies customs duty free allowances and commodity concessions for passenger categories, permitted quantities for alcohol and tobacco and a single laptop, states that customs duty is leviable on goods exceeding allowances at the prescribed composite rate, and provides procedures for mishandled baggage and contacting the Customs PRO for information or complaints.

Service tax amendment expands covered services to those provided by National Skill Development Corporation and approved partners under skill schemes.
The Central Government amends the principal Service Tax notification to insert Entry 9A, covering any services provided by the National Skill Development Corporation, a Sector Skill Council approved by that Corporation, an assessment agency approved by the Sector Skill Council or the Corporation, or a training partner approved by the Corporation or the Sector Skill Council, when such services relate to the National Skill Development Programme, a vocational skill development course under the National Skill Certification and Monetary Reward Scheme, or any other scheme implemented by the Corporation.

Mandatory online submission of Form DP-1 for all dealers, deadline imposed and prior notifications partially modified.
Notification mandates that Form DP-1 shall be submitted online by all dealers by the prescribed deadline, issued by the Commissioner under delegated statutory powers. It partially modifies earlier notifications on Form DP-1 submission while leaving the remaining provisions of those notifications unchanged, and directs departmental publication and dissemination to ensure compliance.

Tax credit refund and adjustment rules clarified, with strengthened audit powers and higher penalties under VAT amendments.
The amendment expands the definition of business premises, adds immovable property to movable references, prescribes that negative net tax must first be adjusted against Central Sales Tax liabilities with remaining credit carry-forward or refund limited to tax periods within the same year, mandates maintainable electronic records at principal business premises, empowers the Commissioner to order audited examination by nominated professionals, raises and prescribes penalties for non-compliance, and permits Government notification of amnesty scheme(s) for dues relating to periods ending before 1 April 2013.

Special Economic Zone area expansion includes additional land for Information Technology services, subject to final adjudication of pending proceedings.
The Central Government includes an additional 0.66 hectares in Survey No. 201/Part, Manikonda Village, within the sector-specific Information Technology/Information Technology enabled services Special Economic Zone proposed by M/s. Lanco Hills Technology Park Pvt. Ltd. Exercising powers under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006, the notification increases the total notified SEZ area to 12.43 hectares. The notification remains subject to final adjudication of the identified special leave petition.

Illegal mobilization of funds by sponsoring collective investment schemes is prohibited, with scope clarified by an illustrative explanation.
Amendment adds illegal mobilization of funds by sponsoring, causing to be sponsored, carrying on or causing to be carried on any collective investment scheme to the list of prohibited fraudulent and unfair trade practices, and an explanation clarifies that the listed acts are illustrative and that conduct falling within the regulatory prohibition remains covered even if not specifically enumerated.

Sequencing of gold imports not required; imports under AA/DFIA must be matched by corresponding exports though order may vary.
Imports of gold under Advance Authorization (AA) or Duty Free Import Authorization (DFIA) must be accounted for by corresponding exports but the import need not precede the export; each authorized import must be reconciled with an export to meet export-linked authorization conditions while permitting flexibility in sequencing, consistent with RBI operational guidance and Foreign Trade Policy requirements.

Anti-dumping duty continued on Zinc Oxide from China to prevent likely dumped imports and protect domestic industry.
Imposition of continued anti-dumping duty on imports of Zinc Oxide (base 99.5% purity) originating in or exported from the People's Republic of China for five years following a review finding likelihood of dumped imports and potential injury; duty applies to specified tariff headings and origin/export permutations, with other purities assessed pro rata, payable in Indian currency and converted using notified exchange rates, effective from Gazette publication and grounded in the Customs Tariff Act and anti dumping rules.

Anti dumping duty on Sodium Perchlorate imports from China imposed, payable in Indian currency and subject to exchange rate rules.
Imposition of anti-dumping duty on imports of Sodium Perchlorate from the People's Republic of China follows a finding of dumping, non de minimis dumping margin, and material injury to the domestic industry caused by those dumped imports. The duty is specified per kilogram for the tariff item, applies regardless of particular producers or exporters, is effective for five years from notification publication unless earlier modified, is payable in Indian currency, and uses the Department of Revenue exchange rate applicable on the bill-of-entry date.

Common Adjudicating Authority assignment transfers show cause notice for adjudication under Customs Act, altering adjudicatory jurisdiction.
The Board, invoking the Notification under section 4(1) of the Customs Act, assigns the show cause notice issued by the Directorate of Revenue Intelligence Zonal Unit to the Commissioner of Customs at the designated custom house for the purpose of adjudication, directing that the receiving customs authority undertake the adjudicatory proceedings and circulating copies to the originating investigative unit, the receiving adjudicator, the importing customs commissioner, and the Board webmaster.

Cadre restructuring requires updating APARs and routing completion confirmation through the Core Committee to enable promotions.
All concerned are instructed to update and finalise ACRs/APARs for officers and officials through the end of the relevant fiscal year specified, and to communicate confirmation that APARs have been updated up to that cut off to the Chairperson by the prescribed date. That confirmation must be routed through the Region's Core Committee to enable promotions and manpower deployment under the cadre restructuring exercise.

Common Adjudicating Authority assigned for adjudication of a customs show cause notice, transferring proceedings to the designated Commissioner.
Under Notification No.15/2002-Customs (N.T.) issued under the Customs Act, a show cause notice in the case of M/s Devendran Coal International Pvt. Limited is assigned to the Commissioner of Customs, New Harbour Estate, Tuticorin as the Common Adjudicating Authority for the purpose of adjudication, with copies sent to the originating investigating unit and relevant customs offices for record and action.

Assignment of Show Cause Notice assigned for adjudication to Commissioner of Customs (Port) under Customs Act.
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence in the case of M/s C & C Construction Ltd to the Commissioner of Customs (Port), Kolkata for the purpose of adjudication, citing the notification under which administrative assignment of adjudicatory functions is effected, and directs service copies to the issuing unit, the receiving commissioner, a related export customs commissioner, and the departmental webmaster.

Assignment of show cause notice: transferred to port import commissioner for adjudication under the Customs Act.
The Board assigns the Show Cause Notice issued by the investigative unit in respect of specified importers to the Commissioner of Customs (Port Import), Jawaharlal Nehu Sheva, for adjudication, thereby transferring adjudicatory responsibility to the designated Common Adjudicating Authority and directing information copies to relevant commissionerate and enforcement formations for follow up.

Exchange rate determination sets operative foreign currency rates for import and export valuation under customs authority.
Determination of official exchange rates for conversion between specified foreign currencies and Indian currency for import and export valuation under customs authority, fixing separate rates for imported goods and export goods via two annexed schedules, and superseding the immediately prior notification while noting subsequent substitutions and corrigenda to specific currency entries.

Foreign exchange borrowing limit revised; Reserve Bank empowered to set or vary the applicable ceiling under amended regulation.
The amendment substitutes the words "fifty percent" in Regulation 4(2)(i) of the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange) Regulations, 2000 with "hundred percent or such other limit as decided by the Reserve Bank, from time to time", thereby granting the Reserve Bank discretion to set or vary the applicable borrowing limit. The Fourth Amendment Regulations, 2013 commence from their publication in the Official Gazette and are issued under the specified provisions of the Foreign Exchange Management Act, 1999.

Land frontier route restriction: specified route limited to exports only; new Pyrkan-Kalatek-Chargaon border entry added.
Amendment limits a newly notified land frontier route at the Bangladesh border to exports only and inserts route (e) identifying the Pyrkan-Kalatek-Chargaon corridor near Border Pillar 1241 to Sripur in Sunamganj district of Bangladesh.

Securitisation trust reporting: file a prescribed verified statement of distributed income with the tax assessing authority.
A securitisation trust must furnish a statement of income distributed in the prescribed Form No.63AA to the Assessing Officer having jurisdiction over the trust's principal office. Form No.63AA requires trust identification, regulatory registration status, income from securitisation activities, amounts distributed, a detailed schedule of distributions (date, amount, investor categories), tax and interest payable and proof of payment, and must be verified by an accountant. Audited accounts and supporting documents must be enclosed, and the term "accountant" is as defined in the Act's procedural provision.

Netting and settlement finality: bye law netting or gross procedures become binding and irrevocable, with collateral priority for recovery.
Amendment defines netting as a Clearing Corporation's determination of net payment or delivery obligations by setting off inter se obligations, including claims from termination of future settled transactions, so only net claims or obligations remain. It allows settlement by netting or gross procedures as set out in bye laws with SEBI approval; such settlements are final, irrevocable and binding once determined, and recognised exchanges or clearing corporations may appropriate collaterals, deposits or margins according to bye laws. Recognised clearing corporations' rights to recover dues from clearing members have priority over other liabilities or claims.

Entry number amendment: Republic of Congo entry corrected to (20B) under VAT notification, other provisions unchanged.
A partial modification amends the Entry No. against the Republic of Congo: the Entry No. previously shown as (20A) is to be read as (20B); all other contents of the prior notification remain unchanged.