Exchange rate notification updates South African Rand conversion rates for customs purposes, modifying prior customs exchange schedule.
The Board amends Notification No.02/2016 CUSTOMS (N.T.) by substituting the SCHEDULE I entry for the South African Rand, prescribing separate rupee conversion rates for imported goods and for exported goods, effective from 13 January 2016, to be applied for customs purposes.

Common Adjudicating Authority appointed to centralise adjudication of specified customs show cause notices under the Customs Act.
Appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi as the Common Adjudicating Authority empowered under sub section (1) of section 4 and sub section (1) of section 5 of the Customs Act, 1962 to exercise the powers and discharge duties otherwise vested in the officers named in the Table, for adjudication of the specific show cause notices listed therein.

Common Adjudicating Authority appointment to centralize adjudication of a show cause notice under the Customs Act.
The Central Board of Excise and Customs, invoking powers under the Customs Act, appointed the Principal Commissioner/Commissioner of Customs (Import), Jawaharlal Nehru Customs House, Nhava Sheva III, Raigad, Maharashtra, as a Common Adjudicating Authority to exercise the powers and discharge the duties of specified Commissioner of Customs posts for adjudicating matters arising from a show cause notice issued by the Directorate of Revenue Intelligence concerning M/s. Pooja Hardware Pvt. Ltd and others.

Correction to Form 15CA wording changes threshold phrase, altering reporting characterization for remittances under income tax.
Corrigendum corrects the wording in Part B of Form 15CA by replacing the phrase "does not exceed" with "exceeds", altering the threshold language used to determine reporting characterization of remittances under the substituted form.

Common Adjudicating Authority appointed to adjudicate specified show-cause notice under the Customs Act in import proceedings.
Common Adjudicating Authority appointed under powers of the Customs Act to centralize adjudication of a specified show-cause notice in import proceedings by vesting the adjudicatory powers of multiple named customs offices in the Principal Commissioner/Commissioner of Customs, Nhava Sheva-V, for the limited purpose of adjudicating matters arising from the referenced show-cause notice.

Common Adjudicating Authority appointed to centralize adjudication of specified show cause proceedings under the Customs Act.
Appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, New Delhi as a Common Adjudicating Authority under sections 4(1) and 5(1) of the Customs Act to exercise the powers of specified customs officers for adjudicating matters arising from Show Cause Notice number 23/66/2013-DZU/2114 issued by the Additional Director General, DRI, Delhi Zonal Unit relating to M/s. Balaji Enterprises and others.

Common Adjudicating Authority appointed to centralize customs adjudication for Samsung India Electronics show cause proceedings under Customs Act.
The Central Board of Excise and Customs appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, New Delhi as Common Adjudicating Authority to exercise the powers and discharge the duties of the Commissioner of Customs (I&G), New Delhi and the Additional Commissioner of Customs (Airport and Administration), Kolkata for adjudication of matters arising from the show cause notice issued to M/s Samsung India Electronics Pvt. Ltd. by the Additional Director General, DRI, Delhi Zonal Unit.

Common Adjudicating Authority appointed to adjudicate specified import-related show cause notices under Customs Act provisions.
The Central Board of Excise and Customs, relying on sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai as a Common Adjudicating Authority to exercise the adjudicatory powers and duties of several named Commissioners/Principal Commissioners of Customs for adjudication of show cause matters arising from DRI-issued notices concerning imports involving M/s Toshiba India Pvt. Ltd. and others.

Common Adjudicating Authority appointment: Additional Director General empowered to adjudicate antidumping duty evasion show cause notices.
Designates the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai as the Common Adjudicating Authority empowered to exercise the powers and duties of specified Principal Commissioners of Customs and to adjudicate show cause notices concerning alleged evasion of antidumping duty in the import of SDH transmission equipment and assemblies by M/s. Vodafone India Ltd. and its subsidiaries, as issued by the Mumbai Zonal Unit of the Directorate of Revenue Intelligence.

Common Adjudicating Authority designated to centralize adjudication of DRI show cause notices concerning an importer.
The Central Board of Excise and Customs designates the Commissioner of Customs, Bengaluru City as the Common Adjudicating Authority, under sections 4(1) and 5(1) of the Customs Act, 1962, to exercise the powers and discharge the duties of the Commissioner of Customs, Bengaluru City and the Commissioner of Customs, Chennai II for adjudicating matters arising from the show cause notice issued by the Additional Director General, Directorate of Revenue Intelligence, Chennai Zonal Unit concerning M/s Amco Batteries Limited and others.

Ownership threshold change narrows qualifying associates and grants Board discretion to determine associate status under factual criteria.
The 2016 Amendment revises the associate definition by changing ownership language to require "more than" the existing percentage threshold, omitting "or more," deleting a sub clause and the phrase about a company under the same management, and adding a new sub clause permitting the Board to deem a person an associate based on facts including extent of control, independence and conflict of interest; the regulations commence on publication in the Official Gazette.

Warehousing Station designation permits establishment of an Export Oriented Unit at the specified location under the Customs Act.
Declaration designates Sy. No. 28/38, Chikka Gattinagabbe, Kasaba hobli, Hoskote Taluk, Bengaluru Rural District in Karnataka as a Warehousing Station under the Customs Act for the limited purpose of enabling the setting up of an Export Oriented Unit, made by the Commissioner under delegated authority.

Rescission of customs exemption removes preferential import relief for specified goods originating from Myanmar, effective prospectively.
The Central Government, exercising statutory power under the Customs Act and related general clauses authority and acting in the public interest, rescinds Notification No. 9/95-Customs which had exempted specified goods imported from Myanmar, except as to things done or omitted prior to rescission, thereby withdrawing the prior import exemption prospectively.

Remission of duty on volatile goods under section seventy: specified fuels, spirits and gases eligible when deposited in a warehouse.
The notification specifies categories of volatile goods eligible for remission of duty when deposited in a warehouse: fuels and related liquids kept in tanks (including aviation fuel, motor spirit, kerosene, diesel variants, mineral turpentine, acetone, methanol, raw naphtha, vaporizing oil, batching oil and ethylene dichloride); wine, spirit and beer kept in casks; liquid helium gas in containers; and crude stored in caverns, superseding an earlier 1963 notification subject to savings for prior acts.

Mandatory carriage of prescribed transit document for goods entering the territory, to be produced to inspecting officers on demand.
Prescribes the Delhi Sugam-2 (DS-2) form as a mandatory document to be carried by the owner, driver or person in-charge of goods vehicles bringing goods into the territory, to be produced as hard copy or electronic form before officers at check-posts, barriers, or other empowered officers; requirement operates by virtue of statutory rulemaking and comes into immediate effect.

Sale-to-purchase ratio restrictions limit auto-download of central statutory forms; eligibility depends on cumulative quarters and additional checks.
Eligibility for auto-downloading Central Statutory forms is conditioned on the sale-to-purchase ratio, excluding capital goods, with auto-download denied where the ratio falls below 45% and re-assessed cumulatively over subsequent quarters; access is further subject to items being allowed on the Registration Certificate, the dealer not being cancelled, and absence of adverse material on record.

Appointment of Value Added Tax Inspectors to assist the Commissioner under statutory authority for VAT administration.
The Lt. Governor, under the Delhi Value Added Tax Act and the Delhi VAT Rules, appoints named officers as Value Added Tax Inspectors and one as Assistant Value Added Tax Inspector to assist the Commissioner of Value Added Tax, with effect from their dates of assumption of charge. The notification lists each appointee by name and joining date and is issued by the Deputy Secretary (Finance) in the name of the Lt. Governor.

Public announcement deemed 'other document' alters combination filing verification and notice validity procedures under Competition Act regulatory framework.
Regulations amend combination procedure by removing specified verification language and substituting attestation-style declarations in Forms I-III; deeming SEBI takeover public announcements to be the "other document" for notification; substituting "company" for prior board-specific references; deleting inter-dependence language and a prior regulation; clarifying that certain minority acquisitions are treated solely as investment subject to non-participation and non-nomination conditions; and providing that the Commission may hear parties before invalidating a notice and exclude the validity-proceedings period from statutory timelines.

Combination filing procedures updated: verification removed, takeover announcements treated as supporting documents, and hearing rights clarified.
Procedural amendments remove specified verification wording, deem certain securities takeover public announcements as acceptable supporting documents, allow the Commission to hear parties before invalidating a notice and exclude that period from statutory decision timelines, omit one regulation, treat small share acquisitions as investments subject to limits on board participation and control rights, delete a prior gross acquisition cap, and replace form verification blocks with a standard declaration acknowledging truthfulness and awareness of statutory provisions.

Exchange Rate Determination sets customs conversion rates effective 8 January 2016 for import and export valuation.
Determination of the rate of exchange for conversion of foreign currency into Indian rupees and vice versa under the Customs Act, effective 8 January 2016, prescribing distinct conversion rates for import and export transactions in two annexed schedules (Schedule I per unit, Schedule II per 100 units), and superseding the prior notification while excluding actions completed before such supersession.