CBEC Circulars

 

Tobacco, Cashew, DSIR, Atomic Energy Substances included in 47 Agency PGA List under e-Sanchit Clearance for Auto Upload of Import Licence Documents

03-CBIC/15.01.2020

Social Welfare Surcharge (SWS) on Imports under MEIS and SEIS Schemes

02-CBIC/10.01.2020

National Calamity Contingent Duty (NCCD) Leviable on Central Excise and Customs Duty Exemption

CBIC Instruction dated 9 January 2020

Compilation and Dissemination of Orders Passed by the Hon’ble Courts Pertaining to GST

CBIC Legal Cell Instruction dated 7 January 2020

John Joseph Appointed Temporary Chairman of CBIC for Three Months

Office Order No. 303 dated 31.12.2019

Board Issues Instructions for Centralised Processing of Proposal for Foreign Deputations

CBIC Instruction No. 6/2019-Customs dated 27 December 2019

Document Identification Number (DIN) Must from 24 Dec 2019 for All Communications with CBIC, No DIN Makes Document Invalid

·    Audit Trial of DIN to Check Misuse

·    Documents without DIN to be Regularised with 14 days of Issue

43-CBIC/23.12.2019

No Extension of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

·    15 Calendar days only till end of SVLDR Scheme on 31.12.2019. Eligible taxpayers are invited to avail this one-time opportunity

·    Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) 2019 is available upto 31.12.2019. The scheme shall NOT be extended. All taxpayers are advised to avail the scheme and settle pending Service Tax & Central Excise disputes

F No 267/78/2019/CX-8-Pt III dated 16 December 2019

Above Rs 30 lakh cases of Mis-declaration and Fraud Cases under Sec 135 of CA 1962 - Rs 30 lakhs Must be Reported to Enforcement Department for PMLA Action

CBIC Instruction No.-05/2019-Customs dated 11.12.2019

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

1074-CBEC/12.12.2019

Image Reference Number (IRN) thru eSANCHIT of both Invoice and Transport Document Mandatory for each Import Bill of Entry

·      Full Paperless Must, No Physical Documenting

·      Measure Comes into Effect from 2 Dec 2019

42-CBIC/29.11.2019

CBIC Asks Commissioners to Clear Metal Scrap Consignments with 100% Examination on Case to Case Basis

41-CBIC/29.11.2019

Auto Out of Charge (OOC) Order of Courier Consignment after Successful Clearance of X-ray Screening, Subsequent Movement to Shed Appraiser Dropped

40-CBIC/29.11.2019

Pr DG of DRI can Appoint Commissioner to Adjudicate Cases

39-CBIC/28.11.2019

Mandatory Steel Import and Monitoring System (SIMS) Registration – Board Clarification

38-CBIC/21.11.2019

E-generated Document Identification Number (DIN) for All Communications Mandatory from 8 Nov 2019 – Customs Circular

·    DIN IT Application will be Operational on DDM website from 08.11.2019

37-CBIC/05.11.2019

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

36-CBIC/31.10.2019

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

35-CBIC/01.10.2019

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

34-CBIC/01.10.2019

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

33-CBIC/19.09.2019

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

32-CBIC/20.09.2019

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

31-CBIC/13.09.2019

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

30-CBIC/11.09.2019

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

29-CBIC/05.09.2019

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

28-CBIC/03.09.2019

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.

27-CBIC/03.09.2019

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

24-CBIC/08.08.2019

IGST Refund Mechanism on Imports by Specialised Agencies

23-CBIC/01.08.2019

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

22-CBEC/24.07.2019

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

21-CBEC/24.07.2019

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

19-CBEC/16.07.2019

Partial Crediting of RE Bond in ICES

18-CBIC/05.07.2019

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

17-CBEC/19.06.2019

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

15-CBIC/07.06.2019

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

14-CBIC/03.06.2019

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

13-CBIC/03.06.2019

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

12-CBIC/24.05.2019

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

1069-CBIC/08.05.2019

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

10-CBIC/12.03.2019

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

09-CBIC/28.02.2019

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

08-CBIC/26.02.2019

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

07-CBEC/21.02.2019

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

06-CBIC/20.02.2019

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

05-CBIC/20.02.2019

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

02-CBIC/08.01.2019

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

54-CBIC/31.12.2018

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

53-CBIC/28.12.2018

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

52-CBIC/12.12.2018

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

·    T1 and T2 Certification Validity Extended to Three Years

51-CBIC/07.12.2018

EOU Notifications Aligned with Revised FTP, GST

·      Warehousing Exemption Included

·      B17 Bond Updated

50-CBIC/06.12.2018

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

49-CBIC/03.12.2018

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

48-CBIC/03.12.2018

EPRA Code under Single Window Changed to 651002 instead of 651001

47-CBIC/27.11.2018

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

46-CBIC/27.11.2018

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

45-CBIC/19.11.2018

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

44-CBEC/13.11.2018

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

43-CBEC/08.11.2018

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

41-CBIC/30.10.2018

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

38-CBIC-Cus/18.10.2018

'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)

35-CBIC/01.10.2018

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

34-CBIC/28.09.2018

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

31-CBIC/05.09.2018

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-