CBEC Circulars


Gujarat Hira Bourse, Ichhapore Surat Allowed the Facility of Special Notified Zone (SNZ)


Settlement of Past Excise Disputes

·         Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – CBIC Clarification

Circular No. 1073/06/2019.CX dated 29 October 2019

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – CBIC Clarification

Circular No. 1072/05/2019-CX dated 25 September 2019

Board Clarification on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Circular No. 1071/4/2019-CX.8 dated 27 August 2019

CBIC Launches Micro web site in the InvestIndia.gov.in website to help Sec.65 Manufacture under Bond

CBIC Press Release dated 15.10.2019

All Duties etc Collected as a Duty of Customs or Excise can be Claimed in Brand Rate of Drawback

CBIC Instruction No. 04/2019- Customs dated 11 October 2019

Prohibition of Import and Export of E-cigarettes, E-Cigarette Devices and their Parts – Customs Dept Instruction to Jurisdictional Officers for Strict Implementation of Ban


CBIC Releases Detailed Circular on Manufacturing under Bond (Sec.65) of CA, 1962 following Release of Revised Regulation on 1 Oct 2019 – Circular No. 34/2019-Customs dated 1 October 2019


No Unabsorbed MAT and Accelerated Depreciation Carry Forward Allowed in New 22 percent Tax Bracket of 115BAA for Existing Companies

·    CBDT Circular Bad in Law as Ordinance has No such Provision

29-CBDT Cir/02.10.2019

Duty Drawback may be Permitted on FoB value without Deducting Foreign Bank Charges –Board Clarification


Procedure for Disposal of Confiscated Drones by Customs

·   DGCA's Drone guidelines on 'Requirements for Operation of Civil Remotely Piloted Aircraft System (RPAS)

·   Drones owned/ operated by National Technical Research Organisation (NTRO), Aviation Research Centre (ARC) and Central lntelligence Agencies are exempted from obtaining UIN

·   Drones are required to get Equipment Type Approval (ETA) from WPC Wing

·   Drones should not be auctioned/ sold as such or even in dismantled condition in the open market

·   Integrated Financial Unit (IFU) of the Ministry of Finance has concurred with the proposal for transfer of such Drones to the eligible agencies within the Government free-of-charge on gratis basis

·   Guidelines prescribed for disposal of confiscated Drones which are 'ripe for disposal’

·   Drones of all the categories shall be transferred to the warehouses of Customs formations, namely, Chennai (Airport), Delhi (IGlA), Kolkata (Airport) and Mumbai (Airport), which shall be the focal Commissionerates for stocking, segregation, joint inspection by all agencies and distribution

·   Customs formations shall transfer the stock of Drones only after they are 'ripe for disposal'

·   The Superintendent in-charge of Warehouse shall prepare the list of Drones and get the approval of the Principal Commissioner/ Commissioner concerned before such transfer

·   Focal Customs Commissionerates, the general principle of identification. segregation and distribution of the stock of the seized/ confiscated Drones

·   Annexure A: Mapping of Customs Zones to the Focal Customs Commissionerates for transfer of confiscated Drones

·   Annexure B: Document for Transit Acknowledgment for Confiscated Drones

·   Annexure C: List of Nodal Officers

·   Annexure D: Transfer of Confiscated Drones to Recipient


Exporters with One crore Turnover or One crore GST Payment Exempted from Bank Guarantee for EPCG and AA Licences


Detailed Procedure for Disposal of Seized/Confiscated Foreign Origin Liquor

·    NOC from FSSAI Required

·    E-auction Inviting Qualified Bidders

·    If sample is not feasible in case of seized lot/batch of one or two bottles, then such stock shall be destroyed by the Customs

·    Destruction Record will be Maintained as per Annexure


DPD at Ports Extended to FCL Containers.. Importers hope Measure will be Implemented


Repacking of Liquor in Mono-Cartons from Shipper’s Carton is only under Sec.64 of CA 1962 and not Sec.65 which is for Manufacturing


CBIC Develops Project Import Module in ICES

·   Filing of BE under Project Import on ICES Mandatory from 16 Sept 2019

·   Bond PI Generated to Code All Project Imports

·   Registration of a Project and generation of a Project number

·   Bond Registration for Project Imports

·   Filing of provisional BEs with project number and bond details. Item wise debits in the project/bond for every BE

·   Finalization of the Provisional BEs and re-crediting of the Bond

·   Scheme code to be used is PI, Notification will be null.

·   All items of import have to be entered with quantity and value; No items of export.

·   Default validity has been kept as 84 months. But the same is amendable.

·   The limitation factor would be B-both value and quantity.

·   Sponsoring authority’s certificate details can be entered in Receipt No and date fields.

·   Iss_By will be the code of the sponsoring authority (list of values in F7).

·   Bond details are mandatory. Only the bonds registered under the new bond category of PI can be given during registration.

·   Value (CIF in foreign currency (FC) is mandatory.


CBIC Enhances Monetary Limits in Legacy Issues of Central Excise and Service Tax for Departmental Appeals in CESTAT (Rs. 40 lakhs), HC (Rs. 1 Cr) and SC (Rs. 2 Cr)

CBIC Instruction dated 22.08.2019

Regional Office of DGFT to Issue a ‘No Incentive Certificate’ to Clear the Re-import of Exported Goods

CBIC Instruction No. 03/2019-Customs dated 13 August 2019

Drawback Refund of Inputs on Zero Excise Items like Leather, Bicycles and Bus Bodies in Pre-GST Era under Para 3(a) and (3b) of Circular 83/2003 dated 18.09.2003 and Circular No. 97/2003 dated 14.11.2003 are not applicable for exports made in post GST era

·    Brand Rates in Post-GST Era can be Claimed by the Exporter on Actual Basis under Rules 6 and 7 of aforesaid Rules, 2017


IGST Refund Mechanism on Imports by Specialised Agencies


Repeat Full Examination of Export Consignments not Necessary when Found OK in Initial Consignments


No IGST on Reimports of Exhibition Goods when IGST is not Attracted in First Stage Outward Export Supply


Dept of Revenue Issues Guidelines for Disposal of Seized Muriate of Potash (MOP)

Circular No: 20/2019 dated 19 July 2019

Sixteen more Govt Agencies to Upload their Licence/ Permit/ Certificate/ Other Authorisation (LPCO) Direct to eSANCHIT Platform – Exporters and Importers cannot Upload LPCO from 1 August 2019

·      Total 43 PGAs Recognized


Partial Crediting of RE Bond in ICES


Last Date for Intimation of Switchover to Alternate Composition Scheme Extended to 31 July 2019

CBIC Press Release dated 4th July 2019

Pay Service Tax and Excise Arrears through ICEGATE E-Payment Window from 1 July 2019

Circular No. 1070/3/2019 CX dated 24 June 2019

Govt Identifies 5106 Risky Exporters who have “Fraudulently” Claimed GST Refunds

·    1436 Shipping Bills Interdicted for ITC Verification

CBIC Press Release dated 20 June 2019

No Excise Duty on Jewellery in No Sale Cases for Re-import from Exhibitions Outside India – Position Clarified


IGST Refund Procedure for Exporters

·         Identification of Suspicious cases:

·         Inserting Alert in the System

·         Examination of the export goods

·         Suspension of IGST refunds

·         Verification by GST formations

·         Action to be taken by customs formations on receipt of verification report from GST formations

CBIC Circular No. 16/2019-Customs dated 17 June 2019

Govt Customs Lab Acquire Competence to Test Lube Oil, Olifins, Canola Oil and NPK Fertilizers


Email ID Recognized for IEC Registration at Customs, Digital Signature Requirement Dropped


From 1 July, Users will not be Allowed to Upload Licences to Customs, Agencies Themselves will Directly Upload


Customs Amends Circular for Quick Prosecution of Foreign Nationals after Adjudication in Smuggling Cases


Job Work for Duty Free Imports for Production to be Allowed Upfront in Amended IGCR 2017 Rules - DoR Releases Draft Notification

CBIC Draft Circular

Excise Returns for April 2019 Extended to 10 May 2019 for Change over to New Site

CBIC Instruction dated 09.05.2019

ACES Site will be Fully Disabled from 25 May 2019 for Excise and Service Tax Payment

·    New website www.cbic-gst.gov.in and https://appstore.cbec.gov.in will be Operational

·    CBIC Detailed Procedure for Access New website


CBIC Clarification on Phasing Out of Issue of Physical Copy of MEIS/SEIS Scrips from 10 April 2019

11-CBIC Circular dated 09.04.2019

CBIC Reshuffled

·    Sandeep Mohan Bhatnagar Joins Board Gets Member (Investigation) Charge with Mumbai Commissionerates, DRI and DG GSTI

·    Ashok Kumar Pandey New Member Admin and Vigilance with Charge of South Commissionerates

·    Raj Kumar Barthwal is New Member Customs, Commissionerates of Central India, DGEP and DG Valuation

·    Ameeta Surie Moves with GST and Central Excise Charge apart from Gujarat Region Admin

·    Dr  John Joseph to Continue with TRU and  North India Commissionerates

·    Pranab Kumar Das, Chairman to Supervise Members

Office Order No. 38/2019 dated 25 March 2019

Special Vigilance on Election Period

·    Election Intel Committee Meets to Monitor Funds Transfers

01-CBIC Instruction dated 18.03.2019

New RoSL (RoSCTL) Operational from 7 March 2019

·    Rebate Rates for State Levies and Central Levies Notified in Separate Schedule

·    Shipping Bills must Mention Scheme Codes (Currently same as that under the Old RoSL)

·    Old RoSL with LEO upto 6 March 2019 Only

·   DGFT to Work Out MEIS Type Duty Scrips for New RoSL


Solar Cells Safeguard Duty Case – CBIC Asks Field Formations to Watch Out for Maverick High Court Judgements

·    Appeals to be Filed in SC asap

CBIC Legal Cell Instruction dated 5 March 2019

Customs Introduces Turant (Immediate) System for Automatic OOC Issue

·    Registration Date on ICEGATE Immediately Arrival of Goods at Port

·    After Duty Payment Date Dropped, it is No Longer Registration Date

·    CCV (Customs Compliance Verification) under Sec.17/18 and Sec. 47(1) of CA, 1962 Immediately after Arrival of Goods

·    Auto OOC (Out of Charge) to be given by System after Duty Payment, No Manual Intervention Required

·    Manual Presentation of BE to Officer not Required for OOC


Coastal Goods thru Sri Lanka or Bangladesh to Follow Procedure of Transportation of Goods (Through Foreign Territory) Regulations, 1965

·    Documents for Non Containerised Goods

·    Both Trade and Transit Covered


No Physical Copy of Advance/EPCG Authorisation on Security Paper Now

·    MEIS No is enough for Regn at Port, Customs to Get Detail thru EDI

·    Non EDI Ports will Issue Physical Copy

·    Customs to Debit Duty Electronically

·    Export Obligation Monitoring by Customs Now, Excise Jurisdiction Removed


In-Bond Manufacture under Sec.65 now Restricted only Approved EOU EHTP under Cir.35/2016 dtd 29 July 2016

·    In-bound Manufacture Circular 132/95 dtd 22 Dec 1995 for All Entities Rescinded


CBIC Clarifications on Duty Drawback Rates Changes Effective from 20 Feb 2019


GST Circular 46/2017 dated 24.11.2017 on Warehoused Goods Rescinded along with 03/01/2018/IGST dated 25.05.2018

Circular No. 04/2019-Customs dated 1 February 2019

Labelling or Fixing RSP Allowed in All Customs Bonded Warehouse without Sec.65 of CA, 1962 Permission

CBIC Circular No. 3/ 2019-Customs dated 31 January 2019

Chief Commissioners to Audit 5% of Audit Reports


IGST Export Refunds – EGM Errors Hampering IGST Refund Processing – Mismatch in Local Gateway EGMs Result in Error SB006

CBIC Circular No. 01/2019-Customs dated 2 January 2019

RFID Seals for Exports Deferred further without Time Limit – Electronic Sealing for Deposit and Removal of Goods from Customs Bonded Warehouses


One More months Allowed to Public Bonded Manufacturers under Section 65 of CA, 1962

·    They have to Move to Private Bonded Warehouse under Circular 38/2018 dated 18.10.2018


NACIN to Conduct Customs Brokers Exams Online from Year 2019

CBIC Instruction No.21 /2018-Customs dated 14.12.2018

New Drawback Rates Effective from 19 December 2018 – CBIC Circular


Manual Filing for AEO T1 to Continue till End of Financial Year 2018-19

·    T1 and T2 Certification Validity Extended to Three Years


EOU Notifications Aligned with Revised FTP, GST

·      Warehousing Exemption Included

·      B17 Bond Updated


Fast Track Disposal of Cargo Stuck with Customs

·    NTB Non-Compliant to Destroyed

·    Compliant Cargo Cleared on Bidding through MSTC on Reserve Price

·    If No Bids Around Reserve Price, Highest Bidder Gets Stuck Cargo


Temporary Import with Re-export Condition under FICCI Carnet Guarantee Allowed to AEO

·    Container Re-export under 104/1994 dtd 16 Mach 1994 Procedure Explained


EPRA Code under Single Window Changed to 651002 instead of 651001


Electronic Nicotine Delivery Systems (ENDS) Advisory – Refer e-Cigarettes to Drug Controller for Clearance


IGST Refund for Non EDI Exports through Email Info to DG Systems – Field Formations asked to Speed Up uploading

CBIC Instruction No. 20 /2018-Customs dated 26 November 2018

Re-import of Goods Exported through Post are also Covered for Exemption under Ntfn 45/2017 and 46/2017 dated 30.06.2017

·    Non Export under Sec. 51 of CA 1962 is No Bar, Clarified TRU


CITES, Extended Producers Responsibility (CPCB) and Drugs Licence to Go Online for Clearance from 16 Nov

·    Agency to Upload Three Licences, Importer not Allowed

·    Trade Fears Excessive Computerisation will Hold up Clearances

·    More Such Measures for Other Documents on the Anvil


All India EDI Based eSANCHIT Launched for Exports from 8 Nov

·   Decision taken After successful Implementation of the Pilot at Air Cargo Complex, New Delhi and Chennai

·   Login in www.icegate.gov.in for uploading Supporting Documents

·   View of Uploaded Documents for a Period of 5 Years

·   Customs Officers will be able to Access the All the Uploaded Documents Online and Raise Query for Additional Documents

·   Additional Docs to be Filed Online after Obtaining IRN (Image Reference No.)

·   After filing of the Self Assessed SB visit Customs Port for Goods Registration, Docs Verification and LEO (Let Export Order)

·   Examination Report to be Filed Online by Customs Officers


Transhipment of Bangladesh Cargo Destined for Foreign Ports through Kolkata Port

CBIC Circular No. 42 dated 2nd November 2018

CBIC Targets 50th Position on Ease of Doing Business Rank

D.O.No.19/CH(IC)/2018 dated 02.11.2018

RFID Seals – Electronic Sealing for Deposit in and Removal of Goods from Customs Bonded Warehouses to be Implemented from 1 Jan 2019


Domestic Industry Vardayini Chemical Files Application in Gujarat High Court against Lapsing of Anti-dumping Duty of Saccharin

·    Gujarat High Court Takes Note and Orders Duty Free Clearance subject to Results of the Petition

TRU Instruction No. 18/2018-TRU dated 25 October 2018

Procedure for Clearing Short Refunds of IGST Released under Special window

CBIC Circular No. 40/2018-Customs dated 24 October 2018

RFID Seals - Owner of the Goods to Procure RFID Seal from the Destination Warehouse Instead of Originating Warehouse

Circular No. 39/2018-Customs dated 23 October 2018

Customs Bonded Warehouse Manufacture under Sec 65 of CA Revamped

·    Sec 65 a Good Substitute for EOU/SEZ under Customs Oversight


'e-malkhana' System on the Lines of Delhi Airport Customs for Handling and Storage of Seized/Confiscated Valuable Goods

·    The packages containing the valuables should be bar coded

·    Strong Rooms/Valuables Godowns is restricted to only authorized officers

·    The seized goods are scaled in containers after weighment and arranging for purityis recorded in the seizure Panchnama/Mahazar

·    Strong Rooms/Valuables Godowns should be equipped with latest Electronic Weighing Machines

17-CBIC Instruction/15.10.2018

e-Seals Classified in Tariff Item 8309 90 30

CBIC Instruction No.16/2018- Customs dated 8.10.2018

IGST Refund not Granted Due to Claiming Higher Rate of Drawback or where Higher Rate and Lower Rate were Identical

CBIC Circular No. 37/2018-Customs dated 9 October 2018

Reward Scheme for Informers and Government Servants Extended to GST

Circular No. 36/2018 – Customs dated 5 October 2018

Cruise Tourism Applicability of Customs provisions - Clarifications

·    A cruise vessel calling on an Indian port would, therefore, be liable to pay duty on liquor and other consumed stores during its transit through territorial waters ·or its period of stay at port in India. Mere passage through Indian customs water without calling on at any of the Indian ports would not attract customs duties.

·    Cruise ships have the legal obligation to pay the customs duty and Customs will go by the self-assessment and declaration of cruise vessels

CBIC Instruction No. 15/2018-Customs dated 4 October 2018

All Importers and Exporters, Customs Brokers to Register with ICEGATE for Access to eSANCHIT (Mother of All Paperless Customs Clearance)


Date for Compulsory RFID Sealing for Movement of Export Containers Pushed Forward to 1 Nov


Pending IGST Refund Claims of Exporters

·   CBIC Authorises Cost Accountants to Provide Certificates in Mismatch of GSTR-1 and GSTR-3B Cases

CBIC Circular No.33/2018-Customs dated 19 September 2018

Transit Cargo from Kolkata to Nepal and Bangladesh and Vice Versa thru ECTS (Electronic Cargo Trading System) with Electronic Seals - Facilities Extended Five More LCSs on Nepal and Petrapole/Gede on Bangladesh Border, Circular 52/2017 Amended

CBIC Circular No. 32/2018-Customs dated 17 September 2018

Safeguard Duty on Solar Cells Returns as Supreme Court Stays High Court Order Suspending Impost

CBIC Instruction No. 14 dated 13th September 2018

24x7 Clearance at Adani Kattupalli Sea Port in Chennai


Pilot eSANCHIT Launched in Delhi Air Export from 1 Sept

CBIC Circular No. 29/2018-Customs dated 30 August 2018

Customs Lab must have First Preference in Sample Testing, says CBIC

·    No Outside Lab if same Facility Available in Customs Lab

CBIC Circular No. 28 /2018-Customs dated 30 August 2018

Fin Secy Orders All 15 Economic Investigation Agencies to Share Data with CEIB

·    Leakages to Mar Investigations Feared CEIB Seen as Outdated Agency having Outlived Original Role with no Legal Mandate or Staff

CBIC Instruction No. 13/2018 – Customs dated 29 August 2018

Waiver of Bank Guarantee or Surety to EOUs under B17 Bond Continues

·    IGCR with BG to Apply only on General Importers

CBIC Circular No. 27/2018-Customs dated 14 August 2018

CBIC Stops Collection of Safeguard Duty on Solar Cells Following Orissa High Court Stay

·    Madras HC Concerns with Orissa

·    Provisional Assessment Allowed on Simple Undertaking under Sec.18 of Customs Act, 1962

CBIC Instruction No. 12/2018-Customs dated 13 August 2018

CBIC Drops Rigorous Top Tier I Selection Procedures

·    Eight Forms Replaced with Simple Two Forms with Declarations

·    Hopes More Entrants will Opt for AEO

·    Importers Shy Away as Benefits not Visible

·    Direct Port Delivery (DPD) given without AEO

·    No Fast Clearance Seen as Goods go thru Examination even with AEO Status

Circular No. 26/2018-Customs dated 10 August 2018

Easy Procedure for Bond Discharge of Jewellery Export against Supply by Nominated Agencies

Circular No. 25/2018-Customs dated 8 August 2018

Mandatory RFID Sealing of Warehousing Movement Postponed to 1 October 2018

Circular No. 24/018-Customs dated 31 July 2018

Customs Relaxes Gold Import for Export Procedure

·    Nexus between Import and Export not required, only Accounting for Export Obligation Necessary

DGEP Circular No. 23/2018-Customs dated 23 July 2018

Mismatch Due to Error SB005 – PAN Number Instead of GSTIN in Shipping Bill, Cases to be Regularised

·    Shipping Bills Filed upto 30.06.2018 also to be Covered

CBIC Circular No. 22/2018-Customs dated 18 July 2018

FIEO and AEPC to Provide Customs man Help Desk for GST Refund till 1 August 2018

CBIC Circular 21/2018-Customs dated 18 July 2018

Defence against Writ Petitions relating to GST

CBIC Instruction dated 4 July 2018

Delay in Recovery Proceedings

·      The recovery of arrears should be properly reflected in the Monthly Performance Reports (MPRs) on the DDM portal (www.cbecddm.gov.in)

CBIC Circular No. 1066/5/2018-CX dated 26 June 2018

New Cigarette Labelling Text Postponed to 31 August 2018

CBIC Circular No. 20/2018-Customs dated 20 June 2018

RFID OTL (One Time Lock) to Replace Conventional OTL in Warehouse Movements too on Lines of Exports

·    RFID No Must in Shipping Documents

·    Procedure not to be Applied on Duty Free Shops

CBIC Circular No. 19/2018- Customs dated 18 June 2018

Place of Removal is with reference to Point of Sale of Manufacturer and not in Relation to Buyer,  Excise Circular of 20.10.2014 Amended

·    Cenvat Credit not Available on Transport from Seller to Buyers Premises, New Show Cause Notices Outside Limitation Period not to be Issued as Supreme Court Judgement is only Interpretation

CBIC Circular No.1065/4/2018-CX dated 8 June 2018

Change of Email and Mobile Number of the Authorized Signatory by Taxpayers with Assistance from the Jurisdictional Tax Officer

CBIC Press Release dated 14 June 2018

Low Value Postal Exports Allowed under Single Shipping Bill PBE-II for Single Payment Shipments thru e-Commerce Portals

CBIC Circular No.18/2018-Customs dated 13 June 2018

Board Withdraws Circular 16/2018-Customs on Revised Adjudication Powers of Commissioners for Confiscated Goods to Avoid Further Delay

CBIC Circular No. 17/2018-Customs dated 13 June 2018

Assistant and Deputy Commissioners can Adjudicate in Confiscation Cases below Rs. 10 lakhs

CBIC Circular No. 16 dated 08.06.2018

Draft Regulations for Provisional Assessment (PA) under Sec 18(2) of Customs Act, 1962 Issued

·    Documents to be provided within One Month for PA, Assessment within Two Months

·    Demand for Documents Only in One Go, No Piecemeal Demand

·    Exporters or Importers to be Liable for Penalty of 50K for Contravention, No Penalty Prescribed for Customs

·    Budget Amendments to Section 28 of CA, 1962 for Pre-Notice Consultation before issue of Demand, Supplementary SCM can be Issued, Compulsory Adjudication within Six Months in a Normal Case

CBIC Draft Circular

CBIC Clarifications on Procedure for E-commerce Exports thru Post and Personal Imports

CBIC Circular No. 14/2018-Customs dated 4 June 2018

Clearance of Goods through Foreign Post Offices

CBIC Instruction dated 04 June 2018

IGST Refund on Export

CBIC Circular No.15/2018-Customs dated 6 June 2018

Containers Stuffing for Perishable Cargo in Reefer Containers under Customs Supervision at Exporters Premises Allowed

·    Non-perishable Cargo in Self Sealing under RFID Seal Must

CBIC Circular No. 13/2018-Customs dated 30 May 2018

Customs Authorised Officers may Clear Food consignments for Non-FSSAI Stations

·    39 Airports, 104 Seaports, 140 ICDs and 113 Land Customs Stations

CBIC Instruction No. 10/2018-Customs dated 29 May 2018

Cases Below Rs. 2.5 lakhs not to be Filed for Appeal with Commissioner in Central Excise & Service Tax Matters only

CBIC Instruction dated 25 May 2018

Samples Testing Laboratories Enlarged


Effective Date and Time of Notification in Force- Clarification

D.O. No. 356/4/2018-TRU dated 19.04.2018

Vendors should Register for UIN to Allow Diplomatic Missions to Claim Refund

CBIC Press Release/27.04.2018

CBIC Calls for Duty Drawback 2018 Proposals for Rebate of Basic Customs Duty

·    List Councils and Associations in Database

CBIC Circular dated 12.04.2018

Customs Scrutiny in EOU Import Applications Introduced in DGEP Circular


Remnant Fuel in Ships for Breaking Classified in HS 2710 but Freed from Import Policy Restrictions


Oxytocin Imports Banned

F.No. 394/165/2015-Cus(AS) dated 5th April 2018

Please Issue Speaking Orders on Re-assessment within 15 Days, Orders CBITC

CBITC Instruction No. 07 dated 5th April 2018

E-seals Vendors List for Container Movement with RFID Tags

F.No. 450/188/2017-Cus IV dated 28.03.2018

All Show Cause Notices (SCNs) and Adjudication Orders in Customs Must be Issued through DIGIT from 1 April 2018

·    Data Entry of SCN and Adjudication Orders in DIGIT by 31 July 2018

CBEC Instruction No. 05 dated 28.03.2018

IGST Refund on Exports

·   Customs Officers given Power for GST Refund in Shipping Bill Invoice Mismatch Cases (Error Code SB005)

·   Scroll Amount to be Sanctioned

·   Exporter to Supply Concordance Table of GST Invoice with Shipping Bill

·   CBEC Claims Rs. 4K crs in Refund Released so far

·   Only 31% of Claims sent to Customs by GSTN

·   Invoice Mismatch between Shipping Bill and GSTR Biggest Problem

·   Shipping Bill No, Date, Port Codes Missing, Amendment thru Table 9 of GSTR-1 Advised