Right to Information Act designation of First Appellate Authority for Chennai VII Air Cargo Commissionerate under customs administration.
Designation of the First Appellate Authority under the Right to Information Act, 2005 for the Office of the Principal Commissioner of Customs, Chennai VII (Air Cargo) Commissionerate. In exercise of powers under Sections 4(1) and 5(1) of the Act, Smt. Radhika Venugopalan, Joint Commissioner of Customs, is designated as the First Appellate Authority for the Chennai VII (Air Cargo) Commissionerate, with the stated office location and contact details for RTI appellate matters.

Early pay-in facility in commodity derivatives clarified with margin exemption and continuing mark to market collection.
Early pay-in facility in the commodity derivatives segment applies where certified goods are deposited in a Clearing Corporation-accredited warehouse against relevant derivative contracts. For positions covered by such early pay-in, Clearing Corporations may, based on risk perception, exempt imposition of all types of margins, while continuing to collect mark to market margins from those positions. The revised clarification applies to recognised stock exchanges and clearing corporations having a commodity derivatives segment.

Daily reporting of FCNR(B) deposits, ECBs and OFCBs under the swap facility becomes mandatory for authorised dealer banks.
Authorised Dealer Category-I banks must submit daily reports on FCNR (B) deposits, External Commercial Borrowings and Overseas Foreign Currency Borrowings mobilized under the Reserve Bank's swap facility directions by 6 p.m. every day in the prescribed annexed formats. NIL statements are required when there are no transactions, except on Saturdays and holidays. Data from June 8, 2026 up to issuance must be filed with the first report due on June 22, 2026.

Filing relaxation for DPT-3 permits companies to submit delayed deposit returns without additional fees until 31 July 2026.
Relaxation is granted for filing Form DPT-3, the return of deposits, for the financial year 2025-2026 where the due date is 30 June 2026. Companies may file the form without payment of additional fees up to 31 July 2026, in view of capacity enhancement and restoration activities at the data center following a fire incident.

ICEGATE orders and notices module mandated for electronic communication of customs notices, orders and departmental correspondence.
Use of the ICEGATE Orders and Notices module is mandated for electronic communication of Show Cause Notices, Orders-in-Original, Orders-in-Appeal and other departmental communications, while the applicable statutory provisions governing issue and service continue to apply independently. Officers must upload accurate and complete communications through ICEGATE using valid login credentials, proper document categorisation, correct DIN and officer particulars, legible PDFs, and a clear subject or gist, while supervisory officers monitor uploaded communications through dashboard functions for verification, monitoring and record management.

Sea Cargo Manifest filing through SCMTR becomes mandatory as legacy IGM/EGM filings are phased out.
Mandatory filing of manifest and transhipment data through the Sea Cargo Manifest and Transhipment Regulations (SCMTR) platform is directed for all relevant stakeholders. The notice states that supplementary IGM/EGM filings create duplication and data inconsistency, and that legacy filings are to be phased out. Kolkata Customs Sea Port is identified as a port where the supplementary facility will be disabled from 30.06.2026, after which filings must be made only through SCMTR, subject to limited verified system-failure exceptions.

Electronic sealing permission remains valid subject to review every three years and prescribed exporter documentation.
Self-sealing permission for electronic sealing (RFID) of containerized export cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled for non-compliance, misuse of the facility or any other valid reason. All such permissions are to be reflected in the EDI system and are subject to review every three years. For review, exporters must submit the prescribed documents, including the request letter, existing permission, authorization, valid IEC, PAN, GSTN registration, ownership or lease proof, declaration of previous cases, and export-goods particulars with HSN code.

Auto transshipment of SEZ-bound cargo streamlines customs processing by replacing manual approval with system-generated transshipment details.
Auto transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processes and facilitate smoother container movement. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment number and send a copy to the registered email address. Manual approval by officers is no longer required, and the relevant details will appear automatically in the supporting documents.

Uniform DIGIT-reg data entry rules prescribe offence categories, stage-wise reporting, timelines, and nodal oversight for customs enforcement.
Uniform data entry in DIGIT-reg is prescribed for specified offence cases, including outright smuggling, commercial fraud and cases under NDPS and allied laws, with the principal statute determining the category. Data must be entered at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication and prosecution, within prescribed timelines. A three-tier nodal officer structure, monthly reconciliation with the Monthly Performance Report, and electronic handling of DIGIT-related requests are also mandated.

Transshipment cargo reworking at Mundra Port requires approved CFSs, simplified documentation, and stricter safeguards for shipping-line changes.
Reworking and re-containerisation of international transshipment cargo at Mundra Port is permitted only at CFSs specifically approved by the Commissioner of Customs on a limited first-come-first-served basis. Requests for reworking or cross-stuffing are to be considered case by case, with simplified documentation for same-line transfers and additional NOCs and confirmed booking where a change of shipping line is involved. Perishable cargo is to receive priority, seal opening is restricted, videography is mandatory, and no transshipment permit fee is to be levied.

LCL export transhipment by sealed trucks is operationalised with Customs supervision, bond control, and gateway port verification.
Introduces a procedure for LCL export transhipment by Closed Body Trucks from ICD HALCON, Janori to a gateway port under Customs seal. The process requires electronic filing of Shipping Bills, completion of assessment and clearances at ICD Janori, issuance of an Export Transhipment Permit, stuffing and sealing of the truck under Customs supervision, and verification at the gateway port CFS. It also provides for EGM reconciliation, bond re-credit, drawback and IGST refund processing, weekly reporting by the custodian, and custodian responsibility for transit integrity and compliance.

RTI officer appointments and appellate channels are notified for Customs Commissionerate Kolkata under the transparency law.
Appointment of Central Public Information Officers and First Appellate Authorities is notified for the Commissionerate of Customs (Port), Kolkata under the RTI Act, 2005, following redistribution of charges and supersession of earlier public notices. The notice assigns officers to specified jurisdictions and states the procedure for filing RTI applications and appeals, including the designated RTI Cell for applications received by post or by hand and the corresponding appellate authority for each jurisdiction.

Alternative Investment Fund winding up rules permit retention of proceeds for litigation, liabilities and residual expenses under specified conditions.
Alternative Investment Funds and their schemes may retain liquidation proceeds beyond the permissible fund life only where specified conditions are met, including pending litigation or tax, regulatory or legal liabilities, investor consent for anticipated liabilities, or substantiated residual winding up expenses. Retained monies must be invested as prescribed, disclosed to investors where consent is sought, and, for residual operational expenses, retained for no more than three years from the end of permissible fund life. The scheme is to be wound up after liabilities are satisfied and retained amounts are distributed.

Foreign Trade Policy interpretation issues must follow the prescribed channel, with no direct DGFT references and expedited clearance encouraged.
Uniform handling of interpretational issues under the Foreign Trade Policy is to follow a prescribed internal channel, and officers are not to make direct references to DGFT authorities for clarification. Issues arising during assessment, examination or clearance must first be examined at the Group or Section level, escalated through the Deputy or Assistant Commissioner, and forwarded for policy-level clarification only after due examination through the prescribed CBIC route, with commodity-specific matters referred only after NAC examination where applicable.

Valuation documentation and coordinated fair value assessment under insolvency law require transparent reports, asset-specific inputs, and integrated business synergies.
Valuation under the Insolvency and Bankruptcy Code, 2016 must be supported by comprehensive documentation, transparent reasoning, and prescribed report contents so that valuation reports are consistent, professional, comparable, and reliable. Registered valuers must maintain written records of communications, working papers, alternative methodologies considered, data and inputs evaluated, risks and biases identified, professional judgement applied, and quality control procedures, together with material substantiating the valuation process and conclusions reached.

ETF price bands and base price norms revised with dynamic flexing, pre-open auction for commodity ETFs, and close-out rules.
Norms are prescribed for ETFs on base price determination, dynamic or fixed price bands, pre-open call auction for commodity ETFs, and close-out procedure. The base price is initially linked to T-1 day closing price based on the last 30 minutes of VWAP, with fallback to last traded price or closing NAV, and is to be adjusted for corporate actions. Dynamic bands apply to equity, debt and commodity ETFs with specified cooling-off and flexing mechanisms, while overnight and liquid ETFs retain a fixed 5% band. Close-out rules and pre-open call auction provisions are also specified, and the circular operates from 1 September 2026.

Export consignment testing recognizes accredited laboratory reports for compliance, while risk-based cases still follow existing sample procedures.
NABL-accredited laboratories, laboratories recognised by Export Promotion Councils, or other recognised agencies may be used by exporters for testing export consignments for the destination country's regulatory requirements. Where such reports are submitted for compliance purposes and there is no risk-based intervention or intelligence, the proper officer is to consider them without mandatorily sending samples to CRCL. Risk-based intervention continues to follow the existing procedure.

Merchant Overtime Charges exemption for cruise passenger clearance at notified customs ports under 24x7 operations.
Merchant Overtime (MOT) charges are not to be levied for customs services rendered in relation to the clearance of international cruise passengers and their accompanied baggage at customs locations notified for 24x7 operations. The measure is intended to ensure uniform implementation of the customs clearance framework for cruise operations, and field formations are required to ensure strict compliance.

Foreign portfolio investment liberalisation expands equity investment access for resident outside India investors through repatriable INR accounts and aligned compliance.
Foreign portfolio investment under Schedule III of the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 is liberalised to permit investment in equity instruments of a listed Indian company on a recognised stock exchange in India by all individual persons resident outside India, with enhanced investment limits. Authorised Dealer Category-I banks may open a repatriable INR account for such investors, and reporting and monitoring are to follow the same manner as NRI and OCI investments.

Compulsory registration for standalone hard disk drives is amended, while USB external drives remain under existing notified provisions.
Amends the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the entry at Serial No. 50 with Standalone Hard Disk Drives. USB Type External Hard Disk Drives continue under the existing notified provisions, while all other standalone HDDs are brought under the Order from 5th November.