Common Adjudicating Authority assignment directs adjudication of a DRI show-cause notice by Customs Commissioner under Customs law.
The Board assigns the Show Cause Notice and corrigendum issued by the Additional Director General, DRI Zonal Unit Chennai in the case of M/s OM Mining & Tools Company to the Commissioner of Customs & Central Excise, Hyderabad-II Commissionerate for the purpose of adjudication under the statutory notification issued under section 4 of the Customs Act.

Transfer of assets on closure: foreign branch or liaison office may request authorised dealer to transfer assets to Indian entities.
The amendment adds Regulation 8 permitting a person resident outside India, authorised under Regulation 5 to establish a Branch, Project or Liaison Office, on closure to apply to the authorised dealer for transfer of its assets to a joint venture, wholly owned subsidiary or any other entity in India; it also sets the short title and deems commencement from publication in the Official Gazette.

Customs amendment: deletion of specified exemption entry modifies scope of prior notification under statutory authority.
Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 93/2009-Customs by deleting serial number (xix) and the entries thereto in paragraph 3 of that notification; amendment dated 24th February 2014 and presented as necessary in the public interest.

Central Excise amendment deletes a specified exemption entry from an existing notification, narrowing the scope of tariff exemptions.
The Central Government, invoking powers under section 5A of the Central Excise Act, 1944 and related Additional Duties of Excise enactments, issues Notification No. 05/2014 Central Excise to amend Notification No. 30/2012 Central Excise by deleting serial number (xix) and its related entries from paragraph 2, condition (a), second proviso.

Service tax notification amendment deletes a specified entry from condition (a) second proviso, altering the notified conditions.
Removes serial (xix) and the entries relating thereto from condition (a) of the second proviso in paragraph 3 of Notification No. 6/2013-Service Tax, thereby deleting that specified item from the notified conditions under the service tax notification.

CENVAT credit distribution: service tax credit allocated pro rata among units based on turnover and defined relevant period.
Service tax credit attributable to services used by more than one unit must be distributed pro rata based on each unit's turnover during the relevant period to the total turnover of all units operational in the current year for that period. The 'relevant period' is the preceding financial year if turnover exists for that year; if turnover is unavailable for some or all units in that year, the last quarter for which turnover details of all units are available prior to the month or quarter of distribution shall be used.

EPCG authorization extension where CDR relief is granted, providing additional export obligation time without composition fee.
EPCG authorization holders granted relief under Corporate Debt Restructuring may be allowed an additional Export Obligation extension of three years from the date of CDR approval; this extension will not attract any composition fee and is in addition to, and not in lieu of, any EO extension otherwise available under the policy framework.

Exchange Rate Determination: Revised foreign currency conversion rates take effect for customs valuation and import export conversion.
The Central Board of Excise and Customs, under the authority of the Customs Act, fixes specific foreign currency conversion rates effective 21st February, 2014 and supersedes the prior notification. Two schedules annexed set the operative rates-Schedule I for per unit currency conversions with separate columns for imported and export goods, and Schedule II for currencies quoted per 100 units-prescribing the figures to be used for customs valuation and related conversion purposes.

Continuation of Foreign Trade Policy: existing policy extended beyond prior expiry and will remain in force until further orders.
Amendment replaces the fixed expiry language in paragraph 1.2(a) of the Foreign Trade Policy 2009-2014 with a provision that the FTP "shall remain in force until further orders," while retaining that the FTP came into force on 27th August, 2009 and that exports and imports up to 26th August, 2009 are governed by the prior policy.

Inter-charge transfer relaxation permits transfers despite three-year in-grade rule for specified staff categories until year-end.
The Competent Authority extends the relaxation of Condition No.2(C) of the Board's Circular dated 14/05/1990, allowing inter-charge transfers of non-gazetted staff despite the three-year in-grade requirement for unmarried women posted outside their home state/CCA region; officials whose spouses are posted in a different State/CCA region; and physically handicapped quota recruits posted outside their domicile/residence State/CCA region, with the relaxation effective from the date of issue until 31.12.2014.

Amnesty scheme extension: compliance deadline extended under statutory authority to permit additional time for tax compliance.
The amendment to the Delhi Tax Compliance Achievement Scheme, 2013, titled the Delhi Tax Compliance Achievement (Second Amendment) Scheme, 2014, substitutes the earlier compliance cutoff in sub clause (1) of clause 4 with a new later date, extends the scheme's availment period, and takes immediate effect under section 107 of the Delhi Value Added Tax Act, 2004.

Show Cause Notice assignment to Commissioner (Imports) for adjudication under Customs Act procedures involving M/s Metro Global Limited.
Assignment of a Show Cause Notice issued by the Directorate of Revenue Intelligence in the case of M/s Metro Global Limited to the Commissioner of Customs (Imports), Jawaharlal Nehru Customs House, Nhava Sheva, for adjudication under the administrative framework provided by the Customs Act and related customs notification; circulation of the assignment to specified customs commissioners and subordinate officers for information and coordination.

Common Adjudicating Authority designation transfers a show cause notice for customs adjudication to a specified Commissioner.
The Board assigns a specified show cause notice issued by the investigative directorate to the Commissioner of Customs and Central Excise, Delhi-IV, as the Common Adjudicating Authority, thereby transferring adjudicatory responsibility and designating the receiving Commissioner as the proper officer to conduct proceedings; copies of the assignment are circulated to the issuing office, relevant customs formations, and the departmental webmaster for coordination and record.

Common Adjudicating Authority designation transfers adjudication of a customs show cause notice to the Commissioner for statutory proceedings.
The Board, invoking the customs notification under the Customs Act, assigns the Show Cause Notice issued by a revenue intelligence unit to the Commissioner of Customs and Central Excise, Delhi IV, designating that Commissioner as the Common Adjudicating Authority and proper officer to undertake adjudication and proceed with statutory adjudicatory steps in respect of the matter.

Assignment of adjudicating authority: show cause notice transferred for adjudication to the seaport-import commissioner under customs rules.
A show cause notice issued in relation to import transactions has been formally assigned to the Commissioner of Customs (Seaport-Import), Custom House, Chennai for adjudication pursuant to the statutory notification empowering the Board to designate the appropriate adjudicating authority, with copies circulated to the issuing investigative unit and other relevant customs commissioners for administrative coordination.

Common Adjudicating Authority assignment: show cause notice reassigned to Commissioner for adjudication under Customs Act authority.
A Show Cause Notice issued by the Directorate of Revenue Intelligence in the matter of Harbhajan Singh and others is assigned by the Board to the Commissioner of Central Excise Delhi IV as the Common Adjudicating Authority for adjudication, transferring adjudicatory jurisdiction from the investigating agency and notifying multiple customs and excise formations for coordination in ensuing proceedings.

Common Adjudicating Authority assignment directs adjudication of a DRI show cause notice by the designated Customs Commissioner.
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, conferring on that Commissioner the role of Common Adjudicating Authority/Proper Officer to undertake statutory adjudication under the Customs Act and the applicable notification.

Common Adjudicating Authority assignment: show cause notices transferred to the designated adjudicating commissioner for adjudication.
The Board has assigned specified show cause notices issued in the investigation concerning M/s Mehta Overseas and others to the Commissioner of Central Excise (Adjudication), New Custom House, New Delhi, for adjudication, effecting an administrative transfer of adjudicatory responsibility pursuant to customs notification-based delegation of powers.

Common Adjudicating Authority assignment: show cause notice transferred for adjudication to customs commissioner under Customs Act provisions.
The Central Board of Excise & Customs assigns a show cause notice issued by the Directorate of Revenue Intelligence concerning M/s Quality Lube Products Private Limited and others to the Commissioner of Customs (Seaport-Import), Custom House, Chennai, thereby transferring adjudicatory responsibility to that commissioner as the designated Common Adjudicating Authority.

Common Adjudicating Authority assigned DRI show cause notice to Commissioner for adjudication under Customs Act notification
Pursuant to the amended Notification and the Customs Act, the Board assigns the Directorate of Revenue Intelligence's Show Cause Notice in a specified importer matter to the Commissioner of Customs and Central Excise, Delhi-IV, transferring responsibility for adjudication from the investigative unit to the designated adjudicating authority.