Special adjudicator appointment under Customs Act empowers a designated commissioner to adjudicate DRI show cause proceedings.
Appointment under section 4(1) of the Customs Act, 1962 designates the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi, to act as specified Commissioners across multiple customs and central excise jurisdictions for the limited purpose of adjudicating matters arising from the Show Cause Notice issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit, relating to M/s International Engineers and others dated 13th September, 2004.

Appointment of Special Adjudicator under Customs Act enables Central Excise Commissioner to adjudicate DRI show cause notices.
Appoints the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi to act as Commissioner of Customs (Port), Chennai; Commissioner of Customs, Kandla; and Commissioner of Central Excise, Faridabad for adjudicating Show Cause Notices issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit concerning M/s. Teck Industrial Corporation and others, under powers conferred by the Customs Act.

Appointment of adjudicating authorities to decide DRI show cause notices in the Graphic India matter under Customs Act provisions.
The Central Board of Excise and Customs designates specified customs adjudicators to adjudicate the Directorate of Revenue Intelligence show cause notice concerning M/s Graphic India Limited and others dated 3 September 2004, by official notification No. 2/2005-Customs (N.T.), thereby allocating adjudicatory responsibility among identified Commissioner and Joint Commissioner posts in Mumbai and Nasik.

Tax jurisdiction expansion extends administrative area under Section 120, broadening the territorial scope for an income-tax commissioner.
Amendment to the Schedule of S.O. 883(E) (14-9-2001) substitutes the territorial description for the Commissioner of Income-tax (CIB), Chennai, replacing "Area within the limits of State of Tamil Nadu" with wording extending the area to include the union territory of Pondicherry, thereby expanding the commissioner's administrative territorial coverage under the enabling provision of the Income-tax Act.

Nidhi classification: Government modifies application of the Companies Act and lists specified benefit fund companies as Nidhis.
Power under Section 620A is exercised to declare specified benefit fund companies as Nidhis and subject them to directions in prior Government notifications. The instrument directs that particular provisions of the Companies Act, as listed in the referenced Schedule, shall not apply or shall apply with exceptions, modifications and adaptations, and it amends the principal notification by adding the newly declared Nidhis to Schedule I.

Payment Mechanism: exports to and imports from Myanmar permitted in freely convertible currencies or via ACU mechanism.
The amendment permits receipts for exports to Myanmar and payments for imports from Myanmar to be effected either in any freely convertible currency or through the ACU mechanism, by inserting corresponding sub regulation (1A) into the export and import provisions, and is presented as taking effect from the date directions were issued to Authorised Dealers.

Customs port designation expands permitted unloading and loading categories at Pune airport, clarifying authorised goods handling.
Amendment designates Pune airport as a Customs port by substituting entries in the principal notification to authorise unloading of specified import categories (engineering goods, automobile parts, rubber, chemical, computer and electronic goods, textiles, plastics, leather, packing materials, books and consumables including certain perishable industrial inputs) and authorise loading of specified export or onward carriage items (perishable agricultural produce, dairy and processed foods, vaccines, electronic and engineering goods, automobile parts, textiles, certain plastics and hatching eggs).

Renewal of recognition subject to settlement guarantee fund approval and mandatory establishment of an investor service fund.
Renewal of recognition to Jaipur Stock Exchange Limited is granted under section 4 of the Securities Contracts (Regulation) Act for a one-year period, subject to the Exchange commencing trading only after final approval for establishment of a Settlement Guarantee Fund/Trade Guarantee Fund and on the condition that the Exchange sets up an Investor Service Fund without delay.

Customs corrigendum replaces wording 'old coins' with 'gold coins' in a tariff exemption notification, clarifying scope.
Corrigendum amends Notification No.62/2004-Customs (G.S.R.311(E)) by replacing the term "old coins" with "gold coins" to clarify the description of exempted items in the miscellaneous exemption schedule.

MRP based duty on medicaments: abatement of retail sale price allowed for specified medicaments under section 4A.
The notification makes medicaments under Chapter/Heading Nos. 3003 or 3004 subject to the provision allowing duty computation by reference to retail sale price and permits an abatement (specified in the Table) of retail sale price for two categories: patent or proprietary medicaments and other medicaments, both excluding those exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio chemic systems. "Retail sale price" is defined by reference to the Drugs (Prices Control) Order and "patent or proprietary medicaments" is defined by reference to pharmacopoeial nomenclature and branding.

P.A.N. substitution updates taxpayer identification and revises officer and appeal-designation references under income-tax rules.
Amendments to Appendix II, Form No. 7 substitute P.A.N. for G.I.R. No., replace references to Deputy Commissioner with Joint Commissioner, omit the words "and one-half" from paragraph 3, revise the listed statutory cross-references in paragraph 5 with a substituted set of sections, and standardise appeal-officer descriptions in paragraphs 6 and 7 by prescribing Commissioner of Income-tax (Appeals), Joint Commissioner of Income-tax and Chief Commissioner or Commissioner of Income-tax.

Import restriction removal for edible oils allows imports beyond designated trading agencies under amended foreign trade policy.
The notification deletes the final sub-paragraph of Para 3.8.3.1 of the Foreign Trade Policy which had mandated that import of all edible oils classified under Chapter 15 be allowed under the scheme only through the designated trading corporations STC and MMTC; the deletion removes this exclusive channeling of edible oil imports under the scheme.

Evidence of payment of securities transaction tax required in prescribed forms to claim deduction under section 88E.
Rule 20AB requires that evidence of payment of Securities Transaction Tax for claiming deduction under section 88E be furnished in prescribed forms: Form No. 10DB for transactions entered in a recognised stock exchange and Form No. 10DC for sale of units of equity oriented funds to the mutual fund. Each form mandates identification details, a tabular schedule of transaction values and STT collected, and a verification declaration by the assessee; separate filings are required for different client codes, stock brokers, stock exchanges, or mutual funds as indicated in the instructions.

Retrospective application of a FEMA amendment revises Regulation 4 on foreign borrowing while protecting parties from adverse effects.
The RBI amended Regulation 4 of the Foreign Exchange Management (Borrowing or Lending in Foreign Exchange) Regulations, 2000 by deleting sub clause (ii) of sub regulation (2) and renumbering the remaining clauses, with the amendment deemed effective from March 24, 2004 to rationalise and monitor overseas borrowings; a corrigendum clarifies that the retrospective effect will not adversely affect any person.

Renewal of recognition to a stock exchange conditioned on full implementation of inspection report recommendations before trading.
SEBI granted renewal of recognition to Vadodara Stock Exchange Ltd under the Securities Contracts (Regulation) Act for a two-year period from 4 January 2005 to 3 January 2007, conditioned that the Exchange shall not commence trading until it fully implements the suggestions and observations set out in the inspection report communicated to it.

Acceptance of resignation of a whole-time SEBI member condones the notice period and records effective cessation.
The Central Government accepts the resignation of Shri A.K. Batra as whole-time member of SEBI, effective from 20-12-2004, exercising statutory appointment and service-rule powers and condoning the minimum notice period requirement.

Duty credit usage restricted for specified agricultural imports; edible oils permitted only via designated public trading agencies.
Amendment to Paragraph 3.7.6 permits use of Duty Credit for import of inputs, capital goods (including spares), office and professional equipment, and office furniture if freely importable under ITC (HS) and for own use or that of declared supporting manufacturers. Agricultural products in Chapters 1-24 are generally allowed except specified exclusions: certain vegetables and fruits with duty above 30%, spices with duty above 30% (except cloves), tea, coffee, pepper, all oilseeds, and natural rubber are disallowed. All edible oils in Chapter 15 may be imported under the Scheme only through STC and MMTC.

Export eligibility under Foreign Trade Policy expanded, with specific agricultural import exclusions tied to scheme participation.
Amendment to the Foreign Trade Policy expands export eligibility under a specified scheme to items in specified ITC (HS) chapters while excluding eight digit 'Others' entries and items restricted or prohibited under the Export Policy; it also prescribes import exclusions for certain agricultural products and natural rubber for scheme participants for the policy year, linking import permissions to export participation and duty treatment.

Import restriction on antiques permits imports only under a specified saving clause; antiquarian books remain freely importable.
The ITC(HS) classification places Exim Code 97060000 for Antiques of an age exceeding hundred years under a Restricted import policy, permitting imports under saving clause 3(1) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 read with the relevant Customs notification; antiquarian books are expressly free for import.

Jurisdictional reallocation in central excise notification alters appellate and chief commissioner territorial divisions and inserts new appellate jurisdiction.
The notification substitutes the Chief Commissioner of Central Excise entry for Hyderabad to list Hyderabad I, Hyderabad II and Hyderabad III, and inserts a new Commissioner of Central Excise (Appeals), Hyderabad III, assigning Hyderabad I, Hyderabad II, Hyderabad III and Hyderabad IV to that appellate commissioner.