Appointment under Customs Act: senior Central Excise commissioners designated to corresponding Customs commissioner roles for specified jurisdictions.
The Central Board of Excise and Customs, exercising statutory powers, appoints the Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise to be the Principal Chief Commissioner of Customs or Chief Commissioner of Customs for areas falling within the jurisdiction of the named Central Excise posts as specified under the Central Excise Rules.

Customs notification amendment expands territorial coverage by inserting an additional place into an existing clause under the Customs Act.
The Central Board of Excise and Customs, under section 4(1) of the Customs Act, 1962, amends Notification No.132/2009-Customs (N.T.) by inserting an additional place name after the existing entry in clause (i)(a), thereby expanding the territorial coverage of that clause; the amendment is published as a Gazette notification and otherwise leaves the principal notification unchanged.

Designation of Commissioners of Central Excise as Commissioners of Customs expands administrative jurisdiction under the Customs Act.
Declares that Commissioners of Central Excise are to be Commissioners of Customs within their respective jurisdictions as specified under rule 3 of the Central Excise Rules, 2002, substituting the earlier serial entry in the principal notification and effected under section 4(1) of the Customs Act, 1962.

Customs amendment adds preventive commissioners to the list of designated proper officers under the existing notification, expanding administrative coverage.
Amendment under sub section (1) of section 4 of the Customs Act, 1962 inserts Commissioners of Customs (Preventive), Delhi into the Table to Notification No. 79/2014 in column (3) against serial number 1 after item (vii), thereby adding that category to the list of designated Common Adjudicating Authority / Proper Officer in the principal notification.

Customs notification amendment updates territorial entries, altering inclusion and substitution of districts and special economic zone.
Notification amends the table of a prior customs notification by (i) removing the New Okhla Industrial Development Authority Special Economic Zone reference from serial 1, (ii) inserting Alipurduar after Jalpaiguri in serial 14 item (i), and (iii) substituting serial 32 with a listing of the Districts of Ghaziabad, Gautam Budh Nagar, Bulandshahr and the New Okhla Industrial Development Authority Special Economic Zone in Uttar Pradesh, effected under section 4(1) of the Customs Act, 1962.

Amendment to Customs notification updates designation to Principal Chief Commissioner and alters Bhubaneswar entry for adjudicating authority.
The Central Board of Excise and Customs amends the Table of a prior customs notification by substituting "Principal Chief Commissioner" for "Chief Commissioner" at serial number 14 and replacing the entry at serial number 15 with "Chief Commissioner of Customs and Central Excise, Bhubaneswar."

Stay applications for refunds must be filed in triplicate and delivered or posted to the Registrar at the bench headquarters.
The amendment to Rule 28A(1)(a) requires stay applications for refunds under CHA licensing, warehousing and related matters to be presented in triplicate by the appellant or an authorized agent, or sent by registered post, to the Registrar or an officer authorized to receive appeals at the Headquarters of the Bench having jurisdiction over the related appeal.

Withdrawal of online filing requirement suspends mandatory submission of statutory Form CD-1, reversing earlier notification.
The Commissioner of Value Added Tax withdraws the prior mandate requiring online filing of information related to statutory forms in Form CD-1, reversing the earlier notification and removing the obligation to submit those statutory-form details online, with the change communicated to departmental officers and published for administrative effect.

Extension of export deadline for Red Sanders wood allows state and DRI to finalize export modalities subject to court orders.
The substitution permits the Government of Andhra Pradesh and the Directorate of Revenue Intelligence to finalize export modalities and allocate quantities to authorized entities for export of Red Sanders wood, with the export process to be completed by 30th April, 2015, subject to orders or submissions before the referenced High Court or any other court.

Exchange rate determination sets specified currency conversion rates for import and export valuation under the Customs Act.
Determination of official foreign exchange conversion rates for customs valuation fixes distinct rupee equivalents for specified foreign currencies to be applied to imported and export goods, as set out in Schedule I (per unit) and Schedule II (per hundred units); the notification supersedes the preceding notification except for actions already completed and governs conversion for customs assessment and declarations under the Customs Act.

Company fees: new prescribed fees for specified applications under the Companies Act, covering financial year, registers and deposits.
The Central Government inserted four new entries in the Schedule to the Company Law Board (Fees on Applications and Petitions) Rules, 1991 prescribing fees for: allowing a financial year other than April-March; rectification of the register of members; directing a company to pay sums due or compensate for loss from non-payment; and allowing further time to repay deposits, under the Companies Act, 2013. The amendment was made under the statutory powers cited and takes effect on publication in the Official Gazette.

Transfer pricing hierarchy: notification establishes subordination of TPOs to Additional/Joint Commissioners and Commissioners, clarifying reporting lines.
Notification prescribes the hierarchical reporting structure for Transfer Pricing Officers: Deputy/Assistant Commissioner TPOs are subordinate to Additional/Joint Commissioner TPOs, Additional/Joint Commissioner TPOs are subordinate to Commissioners of Income-tax, and those Commissioners are subordinate to the Chief Commissioners identified in the Schedule, with specific offices and regional allocations set out in the Schedule and later textual amendments noted.

Transfer pricing jurisdiction allocated to designated Transfer Pricing Officers under section 92CA to administer sections 92C and 92D.
The notification designates specified officers as Transfer Pricing Officers and vests them with the powers and functions under the transfer pricing statute to determine transfer pricing matters for the purposes of the provisions dealing with computation and assessment of international and specified domestic transactions. Jurisdiction is allocated by territorial areas and classes of assessees (including assignment by assessing officer jurisdiction and by initial letters or symbols of assessee names). The notification supersedes the earlier notification subject to a savings clause and authorises senior international tax commissioners to distribute work among these officers.

Transfer pricing jurisdiction consolidated: Commissioners directed to exercise powers and functions of designated transfer pricing officers nationwide.
The notification under section 120(1) and (2) directs specified Commissioners of Income-tax to exercise the powers and perform the functions of designated Additional/Joint and Deputy/Assistant Commissioners who are Transfer Pricing Officers, as enumerated in the annexed Schedule mapping commissioner headquarters to subordinate Transfer Pricing Officers and their territorial or class-wise jurisdiction.

Jurisdiction of Income tax Authorities: notification assigns territorial and TDS powers to designated commissioners and permits written delegation.
Notification under sections 120(1) and (2) reallocates jurisdiction to specified Commissioners, defines territorial areas and classes of persons (including non residents, foreign companies with Permanent Establishments, resident taxpayers, companies and deductors), confers powers particularly relating to Tax Deduction at Source under listed sections, and authorises written delegation to Additional/Joint Commissioners and further to Assessing Officers; it supersedes the earlier notification and specifies an effective commencement date.

Subordination of income tax officers redefined to clarify reporting lines and personnel and vigilance oversight.
The notification amends internal subordination and reporting lines: specified senior income tax officers are declared subordinate to the Central Board of Direct Taxes; Directors General or Chief Commissioners report to the Principal Director Generals or Principal Chief Commissioners within their territorial jurisdiction; Principal Directors, Directors, Principal Commissioners, Commissioners and Commissioners (Appeals) are subordinate to the corresponding Principal Directors General/Directors General or Principal Chief Commissioners/Chief Commissioners; and certain heads must report to the Principal Chief Commissioner of the territorial area for personnel and vigilance matters.

Tax compliance requirement for outward remittance: remittances permitted only after payment of applicable Indian taxes.
The amendment conditions specified outward remittances on payment of applicable taxes in India, if any, by inserting that requirement across Regulation 4 provisions governing general remittances and NRI/PIO remittances, deletes certain sub clauses and conjunctive words to streamline text, adds tax payment as an express item in Regulation 4(4), and revises Regulation 7 so authorised dealers may permit remittances only subject to Reserve Bank directions and payment of applicable Indian taxes, if any.

Fixation of tariff values updated for specified imported goods, replacing prior tables under section 14 authority.
Amendment substitutes Tables 1-3 of Notification No. 36/2001-Customs (N.T.), fixing US dollar tariff values under section 14(2) of the Customs Act, 1962 for specified imported goods. The schedules set per-metric-tonne values for vegetable oils (Crude Palm Oil, RBD Palm Oil, Palmolein variants, Crude Soya Bean Oil), Brass Scrap, poppy seeds, and areca nuts, and prescribe per-weight-unit values for gold and silver where certain notification benefits are availed.

Custodianship renewal under Section 45 extends HAL's Container Freight Station custodial authority for a further five-year period.
Renewal of custodianship is granted to M/s. Hindustan Aeronautics Ltd. (HAL) for operation of the Container Freight Station at Bengaluru for unloading imported cargo and loading export cargo until they are cleared for home consumption, exported, warehoused or transhipped, subject to the provisions of the Customs Act and the conditions prescribed under the prior notification.

Direction to Commissioners to exercise TDS jurisdiction and delegate powers for specified territorial and taxpayer classes.
CBDT directs specified Commissioners of Income-tax (TDS) to exercise all powers and functions relating to deduction and collection of tax at source for designated persons and territorial areas, with certain sections excluded; Commissioners may delegate those powers in writing to Additional or Joint Commissioners, who may further delegate to Assessing Officers. The notification defines "located" for jurisdictional purposes and uses alphabetical allocation for certain jurisdictions, supersedes prior notifications in part, and specifies its effective date.