Appointment of common adjudicating authority to centralize adjudication of a DRI-issued show cause notice against an importer.
The Central Board of Excise and Customs designates the Commissioner of Customs (Import), New Custom House, Mumbai as the common adjudicating authority to exercise the adjudicatory powers previously assigned to two named customs officers for the purpose of deciding a specific show cause notice issued by the Directorate of Revenue Intelligence against M/s. Shree Maruti Nandan Impex, thereby transferring jurisdiction and centralizing proceedings without addressing the merits of the allegations.

Appointment of Common Adjudicating Authority to adjudicate specified customs show cause notices and reassign adjudicatory responsibility.
The Central Board of Excise and Customs, under powers conferred by the Customs Act, appoints the Commissioner of Customs (Seaport-Export) as a common adjudicating authority to exercise the powers and discharge the duties of another commissioner for adjudicating specified show cause notices arising from an intelligence-led investigation, thereby effecting administrative reassignment of adjudicatory responsibility for those matters.

Common adjudicating authority appointed to transfer customs adjudication powers for specified show cause notices to Kolkata port commissioner.
Appoints a common adjudicating authority under sections 4(1) and 5(1) of the Customs Act to enable the Commissioner of Customs (Port), Kolkata to exercise the powers and discharge the duties of the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, for adjudication of show cause notices related to M/s B.S. Enterprises and an associated proceeding arising from a zonal revenue intelligence investigation.

Appointment of a common adjudicating authority centralises customs adjudication for specified show cause proceedings.
The Central Board of Excise and Customs designates the Commissioner of Customs (Port), Kolkata as the Common Adjudicating Authority, empowering that officer to exercise and discharge adjudicatory powers and duties previously vested in specified customs officers, for the purpose of adjudicating show cause notices and related proceedings arising from revenue intelligence-originated investigations concerning certain import cases, including notices related to M/s New Hosiery Impex Private Limited and others.

Common adjudicating authority appointed to consolidate adjudication of a DRI show cause notice against an exporter.
The Central Board appoints the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi as common adjudicating authority to exercise the powers and discharge the duties of specified Customs Commissioners for adjudicating the Show Cause Notice issued by the Directorate of Revenue Intelligence in respect of M/s Duggal Exports, dated 19 May 2007.

Common adjudicating authority appointed to adjudicate show cause proceedings issued by the Directorate of Revenue Intelligence.
The Commissioner of Customs (Import), Jawaharlal Nehru Customs House, Nhava Sheva, is appointed to exercise the powers and duties of the Commissioner of Customs (Preventive commissionerate), Amritsar, for adjudicating the show cause proceedings relating to M/s Ganesh Agro and others issued by the Directorate of Revenue Intelligence, Regional Unit Ludhiana, dated 29 September 2007.

Appointment of customs officers: Directorate General intelligence officers vested with customs ranks and territorial jurisdiction.
Appoints officers of the Directorate General of Central Excise Intelligence as officers of Customs, specifying corresponding customs ranks and vesting them with the territorial jurisdiction set out in the Table; the notification supersedes an earlier notification except as to prior actions and is noted as later superseded by a subsequent notification.

Customs cargo handling standards require approval, infrastructure, security, and compliance with obligations, with penalties for contravention.
These Regulations require approval of a Customs Cargo Service provider on satisfaction of prescribed infrastructure, security, computerized systems, insurance, bonds and undertakings to bear cost recovery charges; impose operational duties such as record keeping, segregation of cargo, prohibition on removal without proper filings and permissions, and disposal obligations for unclaimed goods; and provide a procedural framework for suspension, revocation, review, renewal and imposition of administrative penalties for contraventions.

Service Tax return preparer identification required: new rule mandates STRP identification, name and signature on returns.
The amendment inserts a new item in Form ST-3 requiring that, where a return is prepared by a Service Tax Return Preparer (STRP), the filer must furnish the STRP's Identification Number, the Name of the STRP, and the Service Tax Return Preparer's signature; the rules are made under section 94 of the Finance Act, 1994 and commence on publication in the Official Gazette.

Credit for tax deducted at source allocable to the person entitled across assessment years, subject to information and verification.
Insertion of rules providing that credit for tax deducted at source and credit for tax collected at source shall be given on the basis of information furnished by the deductor or collector to the income-tax authority and the claim in the return of income; where income is assessable in the hands of a person other than the deductee, credit may be transferred on filing of a declaration and reporting by the deductor; credits are to be allowed for the assessment year in which the income is assessable or apportioned across years where income or a lease/license is assessable over multiple years, subject to verification under the Board's risk management strategy.

Approved scientific research association status requires specified utilization, audit and reporting conditions, failing which approval may be withdrawn.
Approval is granted to Barasat Cancer Research & Welfare Centre, Kolkata as an approved scientific research association effective from 1-4-2009, subject to conditions that sums received be used for scientific research conducted by faculty or enrolled students, separate books of account for research receipts and expenditures be maintained and audited by a defined accountant, and an auditor-certified statement of donations and amounts applied for research accompany the audit report furnished to the tax authority by the due date. Approval may be withdrawn for failures to maintain accounts, furnish audit or donation statements, cease genuine research activity, or otherwise fail to comply with the statutory provisions and rules.

Declaration of place of public worship enables tax treatment for donations toward repair or renovation, subject to an annual cap.
Declaration that the "Umrigar Agiary" and "Dokhma Complex" owned by Parsi Panchayat Charitable Fund, Vadodara are places of public worship of renown throughout Gujarat under clause (b) of sub section (2) of Section 80G, enabling donations for those sites to receive the tax treatment of that provision. The notification confines the benefit to donations for repair or renovation of the complexes and subjects eligibility to an annual monetary ceiling for such contributions.

Designation of income tax authority jurisdiction: Commissioner of Income Tax II Chennai assigned salary and non business income cases.
Amendment substitutes serial number 185 in Schedule I to designate Commissioner of Income Tax II Chennai for Chennai Municipal Corporation and specified parts of Kanchipuram and Tiruvallur, allocating jurisdiction over individuals and Hindu Undivided Families deriving income other than business or profession, and employees and government pensioners (and in certain districts private sector employees) whose principal source of income is salary, effective from 1 4 2009.

Permission for Designated Diamond Dollar Accounts allows eligible diamond and jewellery firms to transact through DDAs.
Firms dealing in rough or cut and polished diamonds, coloured gemstones, and precious metal jewellery may carry out business through Designated Diamond Dollar Accounts (DDA) if they have at least a two year import/export track record in diamonds, coloured gemstones or related jewellery and meet the prescribed average annual turnover requirement during the preceding three licensing years.

Conversion approval process requires Board of Approval review for high investment or high export DTA units seeking EOU/EHTP/STP/BTP status.
The amendment requires that applications for conversion from DTA units into an EOU/EHTP/STP/BTP, where the DTA unit meets specified investment in plant and machinery or specified annual export performance thresholds, shall be placed before the Board of Approval for a decision.

Tariff value fixation: notification substitutes a tariff-value table assigning values for specified imported oils, brass scrap and seeds.
Amendment substitutes the prior notification's table with a new schedule fixing tariff values in US dollars per metric tonne for specified imported goods under the authority of sub-section (2) of section 14 of the Customs Act, 1962, listing edible oils, brass scrap (all grades) and poppy seeds with assigned tariff values, several marked as unchanged.

Exemption under Section 35AC: Government notifies eligible institutions, projects and maximum deductible costs for specified fiscal years.
Notification under Section 35AC approves specific institutions and their named projects as eligible for donors' deductions, listing estimated project costs (including corpus funds where applicable) and specifying the maximum amount of those costs allowable as a deduction under the section for three year approval periods tied to either the 2008 2009-2010 2011 block or the 2009 2010-2011 2012 block.

Appointment of Development Commissioner under SEZ Act imposes administrative responsibility and periodic reporting obligations for the SEZ developer.
The Director, Software Technology Parks of India, Navi Mumbai is appointed Development Commissioner for the SEZ developed by M/s. Lodha Dwellers Private Limited (IT/ITES, 10.77 ha). The Development Commissioner must follow instructions of the Central Government, Department of Commerce and the SEZ Board of Approval, submit prescribed periodic reports, and is responsible to the Department of Commerce for actions taken; personal service matters remain governed by the Department of Information Technology/Software Technology Parks of India.

Approval Committee for a sector-specific Special Economic Zone established to govern IT and ITES SEZ approvals and membership composition.
Constitutes an Approval Committee under Section 13 of the Special Economic Zones Act, 2005 to govern approvals for a sector-specific SEZ for information technology and IT enabled services at Village Narivali, Thane, promoted by M/s. Lodha Dwellers Private Limited, and prescribes its composition of central and state ex officio members with the developer's representative as a special invitee.

Deeming of Special Economic Zone as Inland Container Depot under Customs Act imparts ICD customs status and operational effect.
The Central Government, under powers in the Special Economic Zones Act, has declared the information technology and information technology enabled services Special Economic Zone at Village Narivali developed by the private developer to be deemed to be an Inland Container Depot under the Customs Act, with the notification fixing the effective commencement date and thereby imparting the customs attributes and operational treatment of an ICD to the SEZ.