Anti dumping duty on Phenol: duties withdrawn for EU and Singapore, continued for South Africa with specified application and duration.
The Central Government, under section 9A of the Customs Tariff Act and relevant rules, withdraws anti-dumping duties on Phenol from the European Union and Singapore while continuing duties on Phenol originating in or exported from South Africa at specified per metric tonne rates (set in US dollars) applied to listed tariff headings; the duty is payable in Indian currency, effective from Gazette publication and valid until 30 October 2013, with exchange rate for conversion as notified under section 14 of the Customs Act and determined on the bill of entry date.

Exchange rate determination: Notification sets conversion rates for foreign currencies under the Customs Act, affecting import-export valuation.
The Central Board of Excise and Customs, under section 14 of the Customs Act, fixes the rate of exchange for specified foreign currencies effective 3 May 2013, superseding the 18 April 2013 notification. Distinct conversion rates for imported and export goods are set out in Schedule I and the rate for 100 units of Japanese yen in Schedule II. Corrections to Kenya Shilling entries were later issued by corrigendum.

Rescission of Special Economic Zone status after administrative approval removes the SEZ designation for the specified area.
Rescinds the prior notification designating a sector specific Special Economic Zone for Information Technology at Villages Jagtala and Bangla on the developer's proposal and following administrative approval for de-notification; the Central Government acted under the proviso to rule 8 of the Special Economic Zone Rules, with effect except as to acts or omissions before rescission.

Electronic filing: audit reports and specified returns must be filed electronically, with exclusions for foreign-asset or tax-relief claimants.
The amendment to Rule 12 tightens eligibility for simplified return forms by excluding a resident (other than not ordinarily resident) who has foreign assets or signing authority abroad, or who has claimed relief under sections 90/90A or deduction under section 91, or who has exempt income above a specified threshold; it also mandates that reports of audit under sections 44AB, 92E or 115JB must be furnished electronically and requires certain taxpayers claiming foreign-tax relief to file returns in specified electronic manners.

Correction of company name in anti dumping notification: replaces incorrect entry with Kodak (China) Graphic Communication Company Limited.
Corrigendum corrects typographical errors in the customs anti dumping notification by replacing the incorrectly transcribed name "M/s Kodak (China) graphics commounication system Ltd." with the correct corporate designation "Kodak (China) Graphic Communication Company Limited" in the Table entries for S. No. 5 and S. No. 6, thereby amending the Gazette publication to ensure proper identification of the exporter/producer.

Fixation of tariff values sets new customs tariff benchmarks for specified oils, metals and seeds under amended notification.
Substitutes TABLE-1 and TABLE-2 of Notification No. 36/2001 Customs (N.T.) with revised tariff values: TABLE-1 sets US$ per metric tonne benchmarks for specified edible oils (crude palm oil, RBD palm oil, palmolein variants, crude soybean oil), brass scrap (all grades) and poppy seeds; TABLE-2 fixes US$ values for gold and silver in specified forms where benefits of certain entries of Notification No. 12/2012 Customs are availed.

Research institution approval under income-tax provisions conditions donor deduction eligibility subject to accounting, audit and reporting compliance.
The Institute of Research & Development under Gujarat Forensic Sciences University is approved under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, read with Rules 5C and 5E, from 1-4-2011 as a 'University, College or Other Institution', subject to conditions: use of sums for scientific research, research conducted by faculty or enrolled students, maintenance of separate research books, furnishing an auditor's report by the income-tax return due date, and a certified department-wise statement of donations and applications; approval may be withdrawn for specified non-compliance or cessation of genuine research.

Tax on goods involved in works contracts applies uniformly regardless of schedule, with declared goods taxed at a preferential rate.
Goods forming part of composite horticulture works contracts are treated as goods involved in execution of a works contract and their value is taxable under section 4(1)(d) of the DVAT Act rather than by the Schedules; declared goods transferred in the same form attract the statutory preferential rate. Taxable turnover for such works contracts excludes labour and service charges and is determined at the time of transfer of property in goods under the DVAT Rules.

Special Economic Zone designation enables a multi product SEZ at Dhrub with Approval Committee and ICD deeming.
Notification designating a multi product Special Economic Zone at Village Dhrub, Mundra, Kutch, Gujarat, after satisfaction of statutory prerequisites and grant of a letter of approval. The area totaling 1840 hectares is notified as SEZ. An Approval Committee is constituted with specified ex officio members and the developer as special invitee. The SEZ is also declared to be deemed an Inland Container Depot for customs purposes from the stipulated deemed date.

Tariff value fixation amended: substituted tables set benchmark tariff values for specified imported goods under Customs Act authority.
The Central Board of Excise & Customs, under section 14(2) of the Customs Act, substitutes TABLE-1 and TABLE-2 of the principal notification to prescribe tariff values for specified imported commodities, establishing the US dollar per metric tonne and unit benchmark values for customs valuation of the listed goods.

Receipt of export proceeds: amendment permits other modes as per RBI directions to authorised dealers.
Regulation 3 is amended by inserting that any other mode of receipt of export proceeds for an export from India may be adopted in accordance with the directions issued by the Reserve Bank of India to authorised dealers from time to time.

Anti-dumping duty on carbon black imports from specified countries continued with country-specific per-unit duties and exclusions.
Imposes anti-dumping duty on Carbon Black used in rubber applications under tariff item 28030010 from specified countries, prescribing country- and flow-specific per-unit duties in US dollars per kilogram, excluding Thermal Black and semi-conductive grades; duty effective from publication until 29th July, 2014, payable in Indian currency with exchange rate for conversion determined as of bill of entry presentation.

Special Economic Zone modification: land parcels exchanged to reconfigure SEZ boundaries for an IT/ITES/BPO zone while retaining total area.
Notification reconfigures land within a sector-specific Special Economic Zone for IT, ITES and BPO at Nagavara by deleting specified survey parcels and simultaneously notifying alternative parcels so that the aggregate notified area remains unchanged; the government satisfied statutory requirements and recorded approval of the parcel exchange, with a table listing affected survey numbers and the resultant area.

De-notification of SEZ land approved under Special Economic Zones Act, reducing the notified area after statutory compliance.
The Central Government, under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, approved M/s. G.P. Realtors Private Limited's proposal to de-notify 8.094 hectares from a sector-specific IT/ITES SEZ in Sohna, Gurgaon after satisfying statutory prerequisites, and recorded parcel-specific reductions yielding a revised net notified SEZ area.

Common Adjudicating Authority appointment centralises adjudication for specified customs show-cause notices under the Customs Act.
Appointment of the Additional/Joint Commissioner of Customs (R&I), Mumbai, as Common Adjudicating Authority to exercise powers and discharge duties under section 4(1) and section 5(1) of the Customs Act, 1962 in respect of specified show-cause notices issued by the Additional Director, DRI/MZU, Mumbai, with a tabulated list of SCN file numbers and dates transferred to the designated authority.

Common Adjudicating Authority appointment reassigns adjudication of specified customs show-cause notices to Additional/Joint Commissioner Mumbai.
Pursuant to sections 4(1) and 5(1) of the Customs Act, 1962, the Central Board of Excise and Customs appoints the Additional/Joint Commissioner of Customs (Preventive), Mumbai as the Common Adjudicating Authority to exercise powers and duties of a proper officer for the enumerated show-cause notices. The notification lists each SCN by file number and date and records the issuing authority for all matters as the Additional Director, DRI/MZU, Mumbai.

Common Adjudicating Authority assignment transfers a show-cause notice to the Commissioner for adjudication under customs law.
The Board assigns the Show Cause Notice F. No. DRI/MZU/E/1/2009/537 to 543 dated 14.01.2011 issued by the Additional Director General, Directorate of Revenue Intelligence, Mumbai Zonal Unit in the case of Shri Harjeet Singh Makkar and others to the Commissioner of Customs, Pune for the purpose of adjudication, effectuating an administrative transfer of adjudicatory responsibility and notifying relevant offices.

Export realisation and repatriation: SEZ exporters now subject to standard period requirements following regulatory amendment.
The amendment deletes the proviso that exempted units in Special Economic Zones from the stipulation of period for realisation and repatriation of full export value, thereby making SEZ exports subject to the same realisation and repatriation timelines as other exporters; the change takes effect on publication in the Official Gazette under powers conferred by the Foreign Exchange Management Act.

Patent rules amend transfer, filing formats, PCT processing, ISA/IPEA designation, timelines and fee/protest mechanisms.
The amendment empowers the Controller to transfer applications and requires further applications under section 16 to be filed at the appropriate office of the first application; it prescribes standardized filing formats, mandates computer readable sequence listings, designates the Patent Office Delhi as the appropriate office for international processing and as the Indian International Searching and Preliminary Examining Authority, and establishes procedures, timelines and fee structures (including protest and review mechanisms) for international search and preliminary examination with fees set out in the Fifth Schedule.

Common Adjudicating Authority assigned a show cause notice for adjudication under customs law, reallocating jurisdiction administratively.
The Board, invoking its power under the customs notification, assigns adjudicatory responsibility for a specified show cause notice to a designated commissionerate, transferring jurisdiction and administrative responsibility for hearing and deciding the notice; copies of the assignment are circulated to relevant customs and export units and the issuing investigative unit for coordination.