Export air-cargo transshipment permission permits bonded trucking under ECTS seal, subject to bond liability, compliance conditions and revocation safeguards.
Export air-cargo transshipment permission is renewed for a bonded trucking operator to transport cargo from the Air Cargo Complex, Kolkata, to other customs-notified destinations using closed-body trucks under ECTS seal. Permission lasts for three years or until bond expiry, whichever is earlier. Bond liability is debited on collection and restored on delivery to destination Customs. The operator remains responsible for shortages or pilferage and consequent applicable liabilities. Operations must comply with customs transit, transshipment, cargo-handling and foreign trade requirements, and permission is renewable subject to compliance and may be withdrawn after notice and hearing.

Automatic Exchange of Information reporting authorized for Annual Information Statement uploads in Form 26AS, with procedure standards to be specified.
Authority is conferred on the Director General of Income-tax (Systems), Delhi to upload in the Annual Information Statement in Form No. 26AS information received under the Automatic Exchange of Information framework under agreements referred to in sections 90 and 90A of the Income-tax Act, 1961. The authorization covers specified periods and requires the Director General to specify the procedures, formats and standards for uploading the information in Form No. 26AS.

Companies Compliance Facilitation Scheme extended to support pending statutory filings during ongoing data centre restoration work.
The validity of the Companies Compliance Facilitation Scheme, 2026 is extended to 31 August 2026, giving companies additional time to complete pending statutory filings. The extension is linked to ongoing data centre capacity enhancement and restoration work following a fire incident on 5 June 2026, and has been approved by the competent authority.

Remote Entry Inward procedure extends to Karwar Port, requiring timely documents, prescribed email requests and Boarding Officer intimation.
Entry Inward and Vessel Sail-out Clearance procedures are standardised under the prescribed customs circular, which prevails over any inconsistent earlier remote Entry Inward procedure. Remote Entry Inward before berthing, without physical boarding, is extended to Karwar Port. Vessel or steamer agents must email requests in the prescribed format to the designated Customs Docks Office and then inform the Boarding Officer by telephone. Stakeholders must file requisite documents in time, and implementation difficulties may be reported to the designated Customs Docks authority.

Investor Protection Fund income norms revised, requiring most annual returns to be retained in corpus and limiting administrative use.
The norms for utilisation of interest or income from the Investor Protection Fund of depositories are revised to bring uniformity and consistency. At least 95% of annual interest or income from IPF investments must be ploughed back to the IPF corpus, while up to 5% may be used for IPF Trust employee costs and other administrative or statutory expenses. Any excess expense is to be borne by the depository, and any unutilised amount must be returned to the IPF.

GST return scrutiny follows data-based discrepancy selection, taxpayer explanations, corrective payment, and jurisdictional demand action for unresolved cases.
GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases.

CRISP randomized scrutiny assigns cross-zone annual return reviews while preserving jurisdictional proper officers' exclusive authority to issue statutory notices.
CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases.

GST jurisdiction on taxpayer migration: prior valid proceedings remain effective, while the transferee officer handles all further action.
Jurisdiction in GST proceedings involving migration or transfer of a taxable person is determined with reference to the date on which the statutory power is invoked. A valid action taken by the transferor jurisdictional officer remains valid after migration, and the transferee officer must take over subsequent stages, implement earlier valid actions, and conclude pending proceedings. The transferor officer cannot initiate fresh action after migration and must communicate any issue noticed to the transferee officer for further action, including consequential proceedings and appeals.

Duty drawback deficiency memos under customs law require prescribed documents, with non-compliance leading to treatment as not filed.
Customs field formations are directed to issue deficiency memos for duty drawback claims under section 74 of the Customs Act, 1962 in the prescribed format. The template lists the documents and information to be furnished, including the calculation sheet, shipping bill, export and import documents, proof of duty payment, declarations or certificates for IGST-related claims, an affidavit, RBI permission where necessary, and other relevant records. Non-compliance within thirty days will result in the claim being treated as not filed under the applicable drawback rules.

Customs refund processing requires assessment review before disposal, without rejecting claims solely for absence of a re-assessment order.
Customs refund applications requiring modification of a Bill of Entry assessment must not be rejected for want of a prior re-assessment order. The Appraising Refund Section must refer such claims to the concerned Appraising Group, which must determine whether re-assessment under Section 17 or amendment under Section 149 is permissible on the basis of import-time documentary evidence. Following receipt of the re-assessment order or communication that it cannot be issued, the Refund Section must dispose of the claim within the applicable permissible period.

Right to Information designations assign CPIO and appellate authority roles across customs jurisdictions with link officers for absence.
Designation of Central Public Information Officers and First Appellate Authorities under the Right to Information Act, 2005 in the Office of the Principal Commissioner of Customs (Airport & ACC). The notice assigns specified officers as CPIOs and FAAs for defined jurisdictions set out in Annexure-A, and provides that link officers will act as the respective CPIO or FAA during leave or absence. It also states that appeals may be filed before the designated First Appellate Authority under the RTI Act.

Section 49 cargo storage and detention waiver procedures are streamlined to reduce delays and logistics costs.
Facilitation is prescribed for the early use of Section 49 of the Customs Act, 1962 where imported goods are delayed due to investigation, examination, testing, verification, approval by Participating Government Agencies, issuance of NOCs, or other Customs or statutory processes. Requests under Section 49 are to be processed expeditiously, with consultation where necessary, and reasons for refusal must be recorded in writing and communicated. The notice also streamlines detention and demurrage waiver certificates, requiring verification of facts and records and specification of the relevant detention period and process status.

Anti-dumping duty on Glufosinate imports requires provisional assessment, guarantee coverage, and Minimum Import Price compliance.
Provisional assessment is directed for imports of Glufosinate and its salt originating in or exported from China PR, pending completion of the anti-absorption review, and customs officers are to obtain sufficient guarantee to secure any increase in anti-dumping duty. The instruction also requires compliance with the applicable Minimum Import Price, while the existing anti-dumping duty continues to be levied and collected under the earlier notification.

Provisional assessment and anti-dumping guarantee for Insoluble Sulphur imports pending review of China-origin goods
Provisional assessment is directed for imports of Insoluble Sulphur originating in or exported from the People's Republic of China, pending an anti-absorption review, and customs officers are to obtain a sufficient guarantee to cover any increase in anti-dumping duty indicated by the Designated Authority. The guarantee is in addition to the existing anti-dumping duty already leviable under the earlier notification. Anti-dumping duty on Insoluble Sulphur from China PR and Japan is prescribed at country- and producer-specific rates and is stated to apply for five years unless revoked, superseded, or amended earlier.

Unpaid securities pledge rules tightened: automatic CUSPA pledge, client notice, release limits, and narrow extension windows apply.
Trading members must route unpaid securities directly to the client's demat account and create an automatic pledge in favour of a separate CUSPA account, with client notice of the payment obligation and the right of sale on default. A client-facing policy must prescribe the invocation, release and liquidation framework, including a maximum payment period of five trading days, daily monitoring of excess pledge, no exposure based on pledged unpaid securities, automatic release after the sixth trading day if unused, and restricted extensions only in specified exceptional circumstances.

Duty credit scrip re-credit determines drawback and refund treatment for imported goods, with cash payment excluded in these cases.
Re-credit mechanism governs drawback under section 74 and refund under section 27 of the Customs Act, 1962 where import duty was paid through duty credit scrips. Where duty was paid through RoDTEP or RoSCTL scrips, the admissible amount is to be granted by re-credit into the electronic credit ledger of the IEC holder, not in cash. For legacy schemes such as MEIS and SEIS, where re-credit is not feasible, Customs is to issue a re-credit certificate for DGFT revalidation with details of the utilised scrip, import date, and debit amount.

Export consignment testing accepts recognised laboratory reports unless risk-based intervention or intelligence requires sampling under existing procedures.
Exporters may submit voluntary test reports from NABL-accredited laboratories, laboratories accredited or recognised by Export Promotion Councils, or other recognised agencies to meet importing-country regulatory requirements. Where no risk-based intervention or intelligence exists, the proper officer must consider those reports without mandatory referral of samples to the Central Revenue Control Laboratory. Cases involving risk or intelligence remain subject to existing sample withdrawal and testing procedures. Import-consignment sampling and testing procedures are unchanged.

Sea Cargo Manifest and Transhipment Regulations move to pan-India electronic filing with extended transitional support and no penal action period.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 has been operationalised through the electronic message framework for sea cargo movement, gateway port arrivals and departures, and transhipment movements. Stakeholders are required to file the relevant electronic declarations through the online mechanism in complete, accurate and timely form. The transitional provisions under SCMTR, 2018 have been extended up to 31.08.2026, and no penal action is to be initiated for technical or procedural difficulties faced in online filing during this period.

Transshipment Bonds enable regulated bond-to-bond warehouse transfers through document scrutiny, ICES approval, re-warehousing accountability and duty security.
Bond-to-bond transfer of warehoused imported goods requires a Transshipment Bond processed through the ICEGATE Warehouse Module. After acceptance of the transfer request by the proper officer at the source warehouse, the importer or authorised Customs Broker must submit the prescribed bond and supporting documents to the Turant Suvidha Kendra. Following scrutiny, a Job Number is generated in ICES and approved by the Deputy or Assistant Commissioner, after which a Transshipment Bond Number is issued. The bond secures safe removal, re-warehousing or satisfactory accounting of goods, and payment of customs duty where demanded.

Courier-based SEZ import automation streamlines manifest filing, shipment validation, X-ray processing, and customs clearance through integrated systems.
Automation of Special Economic Zone import consignments through the courier mode is introduced through an integrated ECCS-ICEGATE-ICES workflow. The arrangement covers courier movement from arrival at the International Courier Terminal to processing and onward movement to the SEZ, with ECCS handling operational processing and ICEGATE-ICES facilitating declaration and transmission of shipment data. Specific responsibilities are assigned to airlines, couriers, customs officers, the SEZ unit, and the custodian for manifest filing, package validation, X-ray, goods registration, out-of-charge formalities, Bill of Entry filing, and exit scan capture.