Non-food grade item declaration in Bill of Entry routed through Single Window and RMS processing.
Non-food grade items not meant for human or animal consumption may be declared in the Bill of Entry through the Single Window table using the prescribed information fields and code format. The declaration supports PGA-related filing, including applicable FSSAI declarations, in the specified BE_SW_INFO_TYPE structure. After submission, the request is routed through the Risk Management System, and cases involving refund claims are to be flagged by RMS and marked to the officer for processing.

SEZ to DTA concessional duty sales require Development Commissioner certification, ICEGATE filing, and mandatory value-addition declarations.
Eligible SEZ units may obtain a certificate from the jurisdictional Development Commissioner, after which the SEZ officer uploads the certificate particulars in ICEGATE and the unit is enabled to file Bills of Entry for concessional SEZ to DTA sales. A CERT value ledger is auto-generated in ICES, and the unit must file an 'M' type Bill of Entry quoting the e-Sanchit IRN and furnishing declarations regarding non-availment of export benefits, compliance with notification conditions, and minimum value addition.

Automated Goods Registration in ICES streamlines import processing for eligible importers with system-based registration and SMS alerts.
Automated Goods Registration in ICES has been enabled for specified import categories, replacing the existing web-based registration process. The facility is available for AEO T2 and T3 entities, eligible manufacturer importers, and importers availing Direct Port Delivery, subject in the case of eligible manufacturer importers to prior registration or approval by the Directorate of International Customs. Goods registration is automatically carried out by the system after assessment, with SMS notification on successful auto-registration.

Securities market surveillance framework consolidates trading controls, insider-trading disclosures, and PAN freeze restrictions for designated persons.
SEBI's master circular consolidates surveillance requirements for the securities market, including Trade for Trade trading rules, controls on unauthenticated news, financial disincentives for surveillance related lapses at market infrastructure institutions, insider-trading disclosures, system-driven continual disclosures and trading-window restrictions. It also updates the framework for subscription to specified securities during trading-window closure and for freezing PAN at security level for designated persons and their immediate relatives. The rescinded circulars remain effective for prior acts, pending applications, accrued rights, liabilities, penalties and proceedings.

Dress code for authorised representatives before the GST Appellate Tribunal sets mandatory attire and summer coat relaxation.
Authorised representatives appearing before the GST Appellate Tribunal must follow the prescribed dress code under Rule 122 of the GSTAT Procedure Rules, 2025. Where no professional dress exists, male representatives must wear a black coat with white shirt and black tie, and female representatives must wear a black coat over a white sari or other white dress. The black coat may be dispensed with during the summer season from 15 April to 31 August. A departmental officer appointed as an authorised representative is not treated as a regular employee of a party.

Entry Inward and Sail-out Clearance must follow statutory filings, with vessel boarding limited to risk-based checks.
Standardisation of procedures for grant of Entry Inward and Vessel Sail-out Clearance under the Customs Act, 1962, by clarifying that such clearance is governed by the statutory filing and verification framework and is not to be made contingent upon physical boarding of Customs officers on the vessel. Physical boarding is an independent statutory process, to be undertaken separately under the applicable legal provisions and imported stores regulations, where required. The circular directs prompt clearance upon filing of the requisite documents and completion of prescribed checks, with physical boarding undertaken only on a risk-based basis.

Sample collection and dispatch procedure streamlined for timely testing, courier payment, and same-day movement of customs samples.
Streamlining of sample collection and dispatch by the Central Sample Cell, JNCH requires twice-daily visits to CFSs for sealed sample collection, same-day deposit of samples for CRCL and Textile Committee laboratories, and same-day courier dispatch for specified laboratories. Courier charges and laboratory testing charges are to be borne by the Importer, Customs Broker or CFS and paid before collection, with CSC collection starting only after payment confirmation. Boarding Point and JNCH Port Terminal samples are to be collected once daily.

Custodianship renewal under cargo handling regulations extends CFS operation subject to compliance with prescribed conditions.
Custodianship of the CFS operated by M/s. Calyx Container Terminals Pvt. Ltd., Chennai, is renewed under Regulation 10 and Regulation 13 of the Handling of Cargo in Customs Areas Regulations, 2009. The custodianship is extended for a further period of five years and remains subject to strict compliance with the conditions prescribed under HCCAR, 2009 and other applicable provisions.

GST Appellate Tribunal bench structure and appeal categorisation streamline hearing of tax, registration, refund and penalty disputes.
Goods and Services Tax Appellate Tribunal office order constitutes Bench arrangements and classifies GST appeals into three categories for hearing. Category I covers classification, notification applicability, time and value of supply, input tax credit, liability, registration, supply determination, and certain tax short-payment or excess ITC matters. Category II covers registration, composition scheme, recovery, assessments, wrongful collection, and refund or provisional assessment issues. Category III covers seizure, confiscation, rectification, earlier law demands, instalments, attachment, penalty, compounding, and residual matters. The order also assigns Members to Benches, prescribes hearing schedules, and allows virtual, hybrid or circuit hearings with travel and daily expense entitlement where applicable.

GSTAT appeal scrutiny guidelines extended, with filing document checks, certified-copy acceptance, and no defect for valid exemptions.
Guidelines for scrutiny of appeals on the GSTAT Portal are extended to 31 December 2026 for ease of filing. Scrutiny officers must verify that APL-05 contains the required soft copies and, where higher-court exemption from court fee or pre-deposit exists, no defect is to be raised. Certified copies of the Order-in-Original or Order-in-Appeal may be accepted if the issuing authority's endorsement is satisfactory, and authorization or Vakalatnama must be uploaded. Revenue applications under section 112(3) require specified documents, with no court fee or pre-deposit and only one verification and digital signature.

Customs circular validity extended for maritime disruption relief, keeping earlier facilities and conditions unchanged until 30 June 2026.
Extension of the validity of specified customs circulars issued under Section 143AA of the Customs Act, 1962, in response to maritime route disruptions caused by the closure of the Strait of Hormuz. The extended facilities under the earlier circulars continue in force up to 30 June 2026, while all other terms and conditions remain unchanged. Any implementation difficulty may be brought to the Board for further action.

Hazardous cargo declaration and system flagging streamline import clearance for listed goods across customs formations.
Identification and import clearance of hazardous cargo is to be streamlined through system-based marking of Bills of Entry and mandatory item-level declaration by importers. Where imported goods fall under the corresponding Chapters listed in Annexure-A, the importer must declare hazardous cargo at the item level, and the Bill of Entry will be flagged for expeditious processing. The facility is to be implemented across all customs formations, with corresponding modifications in RMS to improve facilitation.

Advance Authorisation for gold imports now carries inspection, export obligation, and reporting conditions under revised SION notes.
Conditions were inserted under SIONs M-1 to M-8 for the Gems and Jewellery product group governing Advance Authorisation for import of gold. The notes prescribe a maximum permissible import quantity of 100 kilograms, mandatory physical inspection for first-time applicants, consideration of subsequent authorisations only after fulfilment of at least 50% of the export obligation, and fortnightly as well as monthly reporting requirements for compliance monitoring and centralised oversight.

Interest subvention support for export credit gets clarified through UIN timing rules, disbursal-based admissibility, and bank claim linkage.
Interest subvention support under the Export Promotion Mission is clarified for eligible pre-shipment and post-shipment export credit where UIN generation was delayed during initial implementation. For FY 2025-26, claims may be filed if the credit was disbursed on or after 02.01.2026 and the UIN is generated on or before 31.05.2026, with support admissible from the date of disbursal. For FY 2026-27 onwards, a UIN generated within 15 days of disbursal is treated as valid, and banks must link claims to the year of disbursal.

RTI Act jurisdiction updates for customs offices revise designated information officers, appellate authority, and fee payment arrangements.
Updated jurisdictional assignments under the RTI Act, 2005 were notified for the Commissionerate of Customs (Preventive), Custom House, Kolkata after transfer of charges. The notice identifies the designated Central Public Information Officers and the corresponding first appellate authority, with Annexure-A serving as the updated reference for the relevant offices and jurisdictional coverage. The annexure lists the concerned officers, their office addresses, designations and territorial or functional jurisdictions across the Customs formations, and specifies the notified officer and RBI account arrangement for payment of fees.

Outward remittance compliance framework tightens bank responsibility, disclosure duties, data protection and settlement controls for online third-party arrangements.
An operating framework is prescribed for outward remittance services for non-trade current account transactions through third-party entities in online mode, with Authorised Dealer banks remaining solely responsible for FEMA and KYC compliance. The earlier approval-based arrangement for non-bank tie-ups is removed, and banks must follow detailed transparency, invoicing, customer disclosure, grievance redressal, data protection, cybersecurity, settlement, fund-safeguarding, and due-diligence requirements. Agreements with third parties must preserve the bank's full regulatory responsibility, and similar requirements apply to doorstep delivery of forex cards or foreign currency notes.

Delegation of financial and leave powers streamlines bill sanction, approvals, and controlled authority within Customs administration.
Delegation of financial, administrative, bill-sanctioning, and leave-sanctioning powers is assigned within Customs Commissionerate, Ahmedabad to specified Heads of Office, Controlling Officers, and leave sanctioning authorities. The order covers claims, bills, advances, GPF withdrawal, leave categories, and object-head wise financial powers, with conditions for Group 'A', Group 'B' and Group 'C' officers, limits on leave beyond 60 days, no further sub-delegation, and continued requirement of prescribed rules, instructions, and higher approval where required.

Customs cargo service provider renewal for a container freight station, subject to compliance with cargo handling regulations and customs law.
Renewal of the appointment of M/s Central Warehousing Corporation as Custodian and Customs Cargo Service Provider for its Container Freight Station at Distripark, covering imported goods until clearance, warehousing or transhipment, and export cargo until examination, stuffing and export through Jawaharlal Nehru Port. The renewal is subject to compliance with the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and all related regulations, notifications, orders and CBIC instructions.

Customs area extension adds adjoining land to the Container Freight Station for unloading imports and loading exports.
Additional land admeasuring approximately 7,824 square metres adjoining the existing Container Freight Station premises of M/s Indev Infra Private Limited is notified as a place for unloading imported goods and loading export goods under the Customs Act, 1962. The customs area is extended under Section 8(a) and Section 8(b) to cover the specified land parcels, and the total notified area of the Container Freight Station becomes 45,864 square metres, subject to the Customs Act and directions issued by the customs authorities.

LCL export container return procedure requires seal verification, de-stuffing, incentive recovery, and shipping bill cancellation before back-to-town clearance.
Procedure is prescribed for handling export cargo containers containing Less than Container Load (LCL) consignments that were offloaded at foreign ports and returned to India because of disruption in maritime routes caused by closure of the Strait of Hormuz. Returned containers are to be moved to a Container Freight Station, subjected to seal and manifest verification, and, where the seal is intact, de-stuffed under Customs supervision before processing for Shipping Bill and LEO cancellation, recovery of export incentives already disbursed, and grant of Back to Town permission. Tampered seals require 100% examination and re-import procedure.