(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110002 Notification No. 36/2023-State Tax Dated: 20/10/2023 No. F.3 (15)/Fin.(Exp-I)/2023-24/DS-I/917 - In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National... ... ...

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS- I), JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL- URAN, DISTRICT- RAIGAD, MAHARASHTRA-400707 FN. S/22-Gen-20/2020-21/AM (I)/JNCH Pt-I Dated: 07.07.2021 PUBLIC NOTICE NO. - 64/2021 DIN- 20210778NW0000000E70 Sub: - reg Attention of all Importers/Exporters, Custom Brokers and other stakeholders is invited to D.G. System, ICES, Advisory No. 17/2021 dated 06.07.2021 (copy enclosed), on the above subject. 2. Reference is also invit... ... ...

Form I requires a Customs Broker seeking licence renewal to disclose licence particulars, payment of government dues, continuing validity of bond and security, management changes in a firm or company, and the reason for renewal. It also requires declarations on language knowledge, prior licence status, and any penalisation, conviction or prosecution under customs, excise, service tax and goods and services tax laws. The applicant must affirm compliance with the Customs Brokers Licensing Regulations, 2018.

The identity-cum-authority card is issued to an employee registered with Customs for assisting a Customs Broker or the broker's authorised employees. It identifies the employee and employing Customs Broker through prescribed particulars, including photograph, specimen signature, licence number, Customs Station, issue date, and official authentication. Validity is five years from issuance or, if earlier, until cancellation of the principal Customs Broker's licence.

Customs identity-card authorization permits a registered employee of a Customs Broker to transact business at the specified Custom House on the broker's behalf. Permission remains effective for the stated period but ends earlier upon cancellation of the principal broker's licence. The employee must have passed the prescribed examination, and the identity card records identification, broker licence, Customs Station, validity, and authentication particulars.

Form F prescribes an identity card for persons associated with a Customs Broker. It records the Customs Broker's licence number, name, business type, specimen signature, and the holder's designation. The card includes the holder's photograph, signature, Permanent Account Number, Aadhaar number, issue details, and validity period. Authentication by the Deputy or Assistant Commissioner of Customs is required, together with a declaration that the holder has passed the prescribed Customs Broker examination.

FORM - E [see regulation 8] SURETY BOND No. .........of 20.... Know all men by these presents that we ........................................................ (A) ..................... and ..................... (B) ..................... are held and firmly bound to the President of India in the sum of Rs. 5,00,000/- (Rupees Five Lakh) only for payment whereof we hereby bind ourselves and each of us binds himself and each of our heirs, executors and administrators firmly by these present... ... ...

FORM - D [] BOND No..........of 20.... Know all men by these present that we are held and firmly bound to the President of India in the sum of Rs. ...............(..............) for payment whereof we hereby bind ourselves, and each of us bind himself and each of our heirs, executors and administrators firmly by these present dated this ....................... day of .......................in the year two thousand........................ Whereas the said ....................... has ... ... ...

FORM - C [see sub-regulation (3) of regulation 7] 1. Name of the Customs Broker :- 2. Aadhaar Number:- 3. Permanent Account Number (PAN):- 4. Full address of the Customs Broker :- 5. Customs Broker License No. and Custom House of issue :- 6. Name, Permanent Account Numbers (PAN) and address of each of the partners of the firm or the directors of the company, as the case may be, in case the applicant is a firm or a company :- 7. Name(s) of its part... ... ...

Form B2 authorises a named individual, firm or company to transact business as a Customs Broker throughout India, subject to licence conditions. The licence is non-transferable; client authorisation must be obtained and produced when required; and Customs Station business must be conducted personally or through an approved employee. Loss must be reported immediately, and duties must be performed promptly, efficiently and in compliance with prescribed Customs Broker obligations. The licence is valid for ten years from issue and is renewable under the applicable procedure.

Customs Broker Licence (L-I) authorises the named licensee to transact Customs Broker business throughout India, subject to licence conditions. The licensee cannot sell or transfer the licence, must obtain client authorisations, transact business personally or through an approved employee, report loss immediately, and perform duties efficiently without delay. Compliance with the prescribed Customs Broker obligations is mandatory. The licence is valid for ten years from issue and is renewable under the prescribed procedure.

Customs Broker licence applications require identifying particulars, details of partners or directors where the applicant is a firm or company, educational qualifications, and prior licensing examination attempts. Applicants must declare language proficiency, previous licence applications, prior cancellation or suspension of a firm's or company's licence, and penalisation, conviction or prosecution under customs, central excise, service tax, central goods and services tax, or integrated goods and services tax law. Educational and financial documents must be listed, and the applicant must affirm compliance with the Customs Brokers Licensing Regulations, 2018.

Renewal of authorised carrier registration requires disclosure of the applicant's identity, PAN, address, Custom House of issue, payment of customs dues, continuing validity of any bond and security, personnel changes, and reasons for renewal. The applicant must declare language proficiency, prior authorised-carrier registration that was not cancelled or suspended, and cases booked under customs law against the applicant or proposed employee. The application includes an undertaking to comply with the Sea Cargo Manifest Transhipment Regulations, 2018.

Form XII under regulation 6 prescribes a customs declaration format for gold and silver, arms and ammunition, explosives, narcotics and psychotropic substances, and radioactive material. Gold and silver declarations require their form, weight and value, while the other specified categories require type and quantity. A residual field covers any further declaration required under the Customs Act or other applicable law.

Delhi GST exemption provisions insert a nil-rate entry for services supplied to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. References to the Department of Posts in specified exemption entries are expanded to include the Ministry of Railways (Indian Railways). The amendments take effect from 20 October 2023.

Comprehensive stakeholder consultation is initiated for review of specified Customs duty notifications and exemption entries, including older exemptions that may have become outdated or redundant. The exercise seeks to identify entries requiring modification or rescission and support a revised Customs duty structure free from distortions. Importers, exporters, domestic industry, trade associations and the public may submit prescribed suggestions and justifications through the MyGov Innovate platform by 10 August 2021.

Authorised carriers registered under the Sea Cargo Manifest and Transhipment Regulations, 2018 must execute a bond under regulation 3(1A) to secure compliance by themselves and their employees. A security deposit of five lakh rupees is required. Non-compliance triggers liability to pay the bonded sum to the Government on demand, while payment discharges the bond. The bond must be executed, witnessed, and accepted on behalf of the President of India by the Principal Commissioner of Customs or Commissioner of Customs.

Continuity Surety Bond secures transit of coastal goods through foreign territory by imposing joint and several liability on the authorised carrier and surety. Liability follows where containers or contents differ from the Departure Manifest, goods are not accounted for, or restricted or export-duty goods are lost in transit. The carrier and surety must pay the value of goods and any adjudged penalty on demand. Amounts due are recoverable under the Customs Act, 1962, and governmental forbearance does not release the surety.

Surety bond for transit of coastal goods through foreign territory requires the authorised carrier and surety to bind themselves jointly and severally as a condition of transit permission. Liability arises where returned containers differ from the Departure Manifest, contents are wrongly described, goods are not accounted for, or restricted or export-duty goods are lost in transit. The carrier and surety must pay the value of goods and imposed penalties on demand; statutory recovery applies, and forbearance does not discharge the surety.

Continuity Bond for transit through foreign territory requires an authorised carrier moving coastal goods through foreign territory to secure compliance with the Departure Manifest. Liability arises if returned containers differ from their description, contents are wrongly described, goods are unaccounted for, or export-duty or restricted goods are lost in transit. The carrier must, on demand, pay the value of the goods and any penalty adjudged under the Customs Act, 1962. Bond dues are recoverable through the statutory customs-recovery mechanism.