Anti-dumping duty continuation extended for cable ties, prolonging existing duty under Customs Tariff Act review procedures.
The Central Government, exercising powers under section 9A of the Customs Tariff Act and rule 23 of the relevant rules, amends the principal notification dated 14 December 2012 to substitute the prior expiry wording in paragraph 2 with a new expiry wording, thereby extending the operative anti-dumping duty on cable ties originating in or exported from the People's Republic of China and Taiwan for a further period.

Fixation of tariff values: amendment updates schedules to set specified tariff values for listed imported goods.
The Central Board of Excise & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to fix tariff values for specified imported goods, listing values per metric tonne or per unit for various oils, brass scrap, seeds, areca nuts and specified gold and silver entries, with many items carried forward as "no change".

Exemption from NOC requirement allows Indian Oil Corporation to export kerosene and LPG to Nepal and Bhutan without prior clearance.
The amendment to Chapter 27 of ITC(HS) records kerosene and LPG as freely exportable while maintaining a general requirement for a Ministry of Petroleum & Natural Gas NOC, and provides that exports of kerosene and LPG to Nepal and Bhutan by Indian Oil Corporation Ltd are exempted from that NOC requirement.

Custodian appointment for bulk cargo jetty imposes obligations for bonded security, insurance, handling and strict recordkeeping.
A corporate entity is appointed custodian of the Bulk Cargo Jetty at Kandla Port Oil Jetty for fertiliser imports, exports and coastal movements, and is made responsible for proper receipt, handling, storage, recordkeeping, insurance and security of goods in the Customs area. The custodian is accountable for loss or pilferage after landing and before clearance, must comply with statutory provisions and Customs instructions, provide facilities and handling equipment, execute required bond and bank guarantee before operations, and may not sell certain goods without Customs permission; subletting requires prior approval.

Anti-dumping duty extension on acrylic fibre from Korea and Thailand continues in force for an additional year.
Extension of the existing anti-dumping duty on acrylic fibre originating in or exported from Korea RP and Thailand by insertion of a new paragraph in the principal notification, exercising powers under section 9A of the Customs Tariff Act and rule 23 of the Anti-dumping Rules to continue the duty for a further specified period while retaining the original scope and territorial origin specifications.

Filing deadline extension for statutory VAT audit report in Form AR-I, granting additional time to eligible dealers.
The Commissioner, under powers conferred by the Delhi Value Added Tax Act and relevant VAT Rules, partially modifies the prior notification on submission of audit report in Form AR-I for 2012-13 by extending the filing due date for dealers meeting the high-turnover threshold to 02/12/2013 instead of the earlier date; other provisions of the notification remain unchanged.

Exemption from Section 293A provisions for companies named electoral trust licensed under section 25 of Companies Act.
Companies whose name contains the phrase electoral trust, incorporated under the Electoral Trusts Scheme, 2013 and holding a licence under the Companies Act for licensed non-profit companies, are wholly exempted from the application of the restrictive provisions specified in clause (b) of sub section (1) and sub section (2) of section 293A of the Companies Act.

Exchange Rate Determination sets notified currency conversion rates for import and export, effective from early November 2013.
The Central Board of Excise and Customs prescribes specific rates of exchange for conversion between Indian rupees and various foreign currencies to be applied for imported and exported goods, superseding the earlier notification; two annexed schedules set per unit and per hundred unit rates with separate columns for imported and export valuation, effective from 8th November, 2013.

Designation change: replaces Commissioner with Chief Commissioner in notification corrigendum affecting Schedule entries published in gazette.
The corrigendum directs that the Chief Commissioner specified in column (2) of the Schedule replace the previously referenced "Commissioner" in the cited notification published in the Gazette, amending only the quoted phrase and not other provisions of that notification.

Deductions under section 80G: Archery Association of India specified as eligible recipient for donor tax deduction for limited assessment years.
The Central Government specifies the Archery Association of India as an association eligible under the donation deduction provision of section 80G for a limited set of assessment years, conditioned on continued satisfaction of the eligibility criteria prescribed in rule 18AAAAA, enabling donors to claim deductions only while those conditions remain fulfilled.

Tax exemption for government grants: notified AIDS control society's central grants exempt subject to activity and filing conditions.
Notification designates a state AIDS control society as a notified body for exemption of amounts received as grants in aid from the Central Government, operative for specified financial years. The exemption is conditional on absence of commercial activity, no change in activities or nature of specified income during the financial year, and timely filing of income tax returns under the prescribed provision. Grants must be received and applied in accordance with prevailing rules and regulations.

Designation of notified jurisdictional area: Cyprus specified for international transactions, altering transfer pricing treatment under tax law.
Central Government specified Cyprus as a notified jurisdictional area for international transactions under section 94A by Notification No. 86/2013 dated November 1, 2013, effective from publication; the notification was later rescinded by Notification No. 114/2016.

Minimum Export Price requirement for onion exports instituted, making exports subject to MEP and DGFT notification.
The Foreign Trade Policy amendment permits export of onions listed at Serial Numbers 51 and 52 of Schedule 2 of the ITC(HS) Classification only subject to a Minimum Export Price (MEP) on an F.O.B. basis or as may be notified subsequently, effective immediately.

Land customs station appointment permits clearance of baggage at a newly designated border crossing under Customs Act powers.
An amendment to Notification No.63/1994-Customs (N.T.) under section 7 of the Customs Act inserts a proviso appointing Teetwal as a land customs station for clearance of baggage and adds Teetwal and Teetwal Nauseri to the TABLE entry for Pakistan in Kupwara District.

Creation of additional CESTAT benches expands appellate forum capacity and designates locations, effective from notification publication.
The Central Government notifies the creation of six additional benches of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) under the Central Excise Act, 1944, the Customs Act, 1962 and chapter V of the Finance Act, 1994, adding three benches at New Delhi, Mumbai and Chennai and establishing three new benches at Chandigarh, Allahabad and Hyderabad, effective from the date of publication of the notification in the Gazette of India (Extraordinary).

Tariff value fixation: notification updates prescribed tariff values for specific imported commodities, revising rates used for customs valuation.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001 Customs (N.T.) with new schedules prescribing tariff values in US dollars for specified imported commodities-notably crude and refined palm oil and palmolein, crude soybean oil, brass scrap, poppy seeds, areca nuts, and specified gold and silver consignments-to be applied for customs tariff valuation.

Customs exemption amendment expands eligible agencies to include National Anti-Doping Agency alongside existing testing body.
The Central Government amended an existing customs exemption notification to insert the words National Anti-Doping Agency before the reference to National Dope Testing Laboratory, thereby expressly extending the exemption coverage to the National Anti-Doping Agency under the specified item in the notification.

Input endorsement requirement: only inputs specified in shipping bills will be accepted for authorisation redemption and EODC.
When SION permits generic or alternative inputs, the specific input used must be indicated in the shipping bill and must exactly match the description in the relevant bill of entry; otherwise the Authorisation will not be redeemed. At discharge of export obligation or at redemption, the Regional Authority will allow only inputs specifically indicated in the shipping bill. These requirements apply to supplies to SEZs and deemed exports and must be recorded in export, import and domestic procurement documents.

Common Adjudicating Authority assignment under customs law directs adjudication of a Directorate of Revenue Intelligence notice to the Commissioner of Customs
The Board assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit, in the matter of M/s Apollo Tyres Ltd. to the Commissioner of Customs, Ahmedabad for the purpose of adjudication under the customs notification made under the Customs Act, transferring responsibility to that Commissioner to conduct the adjudication.

Common Adjudicating Authority assignment directs transfer of a customs show cause notice for export adjudication to the designated commissioner.
The Board, invoking the statutory customs notification under section four of the Customs Act, assigns the Show Cause Notice issued by the Directorate of Revenue Intelligence to the Commissioner of Customs (Export), Jawaharlal Nehru Custom House, Nhava Sheva, designating that office as the Common Adjudicating Authority for adjudication and directing circulation to concerned administrative recipients for implementation.