Duty drawback on unlocked mobile handsets: merchant exporters required to comply with confirmed entitlement instruction.
Instructions require that duty drawback claims on exported unlocked mobile handsets by merchant exporters be administered in accordance with the referenced judicial determinations, which were upheld and whose review was dismissed; customs field formations must implement and comply with that established legal position in processing drawback claims.

Jurisdictional amendment expands Principal Commissioner of Customs, Visakhapatnam's territorial scope to specified ports, districts and EEZ.
The Notification amends the customs jurisdiction of the Principal Commissioner of Customs, Visakhapatnam by substituting the prior table entry and defining a revised territorial scope that includes Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, areas under Greater Visakhapatnam Municipal Corporation, specified districts' Inland Container Depots, airports, Export Oriented Units, Special Economic Zones and warehouses, and the continental shelf and Exclusive Economic Zone facing Andhra Pradesh; the amendment is effective on publication in the Official Gazette.

Pet import facilitation allows stranded Indians to bring dogs and cats from conflict zones under relaxed quarantine conditions.
Facilitation is provided, as a one-time relaxation measure, for the import of pet dogs and pet cats accompanying stranded Indian nationals returning from war-hit Middle East countries where pre-export formalities could not be completed. Import is permitted on owner declaration, proof of residence with the owner, and vaccination records, with rabies vaccination at the port of entry required where records are incomplete or absent. Clearance follows document scrutiny and clinical examination by AQCS, while quarantine and related expenses are borne by the owner where abnormal findings are recorded.

GST appellate tribunal functioning and e-filing portal guidance for appeals, applications, and filing support mechanisms.
Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Rajkot has commenced functioning at its stated premises, and the notice informs trade, taxpayers and departments of its operational status. It also states that the GSTAT e-filing portal is available for online filing of appeals and applications connected with an Order-in-Appeal under section 107 and an order of the Revisional Authority under section 108, along with a helpline and issue-reporting facility for filing difficulties.

Return of export cargo: procedures under Section 143AA enable BTT, shipping bill cancellation and supervised international transshipment.
Prescribes procedures under Section 143AA for export cargo returning to Indian ports: file Sea Arrival Manifest at port of landing; verify containers and seals, subject tampered containers to 100% examination; coordinate with port of export to verify and cancel Shipping Bills and Let Export Orders and reverse disbursed export incentives; permit Back to Town after confirmation and compliance; DG Systems to provide dummy port codes and post-EGM cancellation facility; ICEGATE to share cancelled Shipping Bill details; maintain manual records until system changes are operational.

BTT procedures require conditional NOC, seal verification and cancellation of LEO and shipping bill on return.
Procedure prescribes conditional Brought To Terminal (BTT) NOC from the AC/DC of the CPP/CFS that granted LEO, contingent on documentary proof of return/suspension of export incentives and taxes (drawback, RoDTEP/RoSCTL, IGST or LUT intimation). Superintendent/PG Tech issues movement orders to terminals, gate officers verify seal intactness and permit release or direct preventive escort and 100% examination for tampered seals. AC/DC will cancel LEO and Shipping Bill (currently manually) when DG Systems enables post EGM cancellation, after which conditional BTT is finalised.

Special audit empanelment governs professional selection, preserves discretionary taxpayer allocation, and permits removal for misrepresentation.
Special-audit empanelment under section 66 of the Tamil Nadu Goods and Services Tax Act, 2017 places selected Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost Accountant firms on a panel to conduct special audits of GST-registered persons. Empanelment creates no right to taxpayer allocation, permits removal for false or misrepresented application particulars, and remains valid for three years from notification of the panel.

Settlement Guarantee Fund coverage now requires simultaneous default of at least three clearing members; case by case exemptions may be granted.
The circular amends Core SGF stress-testing coverage by requiring Clearing Corporations to calculate credit exposure for each scenario based on the simultaneous default of at least three clearing members (and their associates) causing the highest credit exposure. It also adds a provision permitting SEBI, after due deliberation, to grant case-by-case exemptions or relaxations from strict enforcement of SGF provisions, considering market conditions, adequacy of risk management framework and investor protection.

GST administrative correction updates the circle name for specified GSTIN entries in the earlier memorandum.
Correction issued to an earlier memorandum concerning GST administration in West Bengal. The corrigendum amends the table appended to the second paragraph of the prior memo by substituting the name of the Circle shown in column [e] for the GSTINs listed at serial numbers 2, 3 and 4 with 24 Parganas. The change operates as a targeted clerical modification to the earlier table entry and applies only to the specified GSTIN references.

Pet import facilitation: emergency one time relaxation allowing AQCS clearance subject to vaccination and owner borne quarantine costs.
A one time relaxation permits import of pet dogs and cats accompanying stranded Indian nationals from war hit Middle East locations where pre export formalities cannot be completed. Pre import requirements include owner declaration of residence and available vaccination documentation, with veterinary checks advised when pets are sourced from neighbouring countries. Post import, AQCS will examine documents and clinically inspect animals; pets without up to date certificates or with short vaccination delays will be vaccinated for rabies at port (owner bears costs) and may be quarantined if abnormalities are found, with all quarantine expenses payable by the owner.

Border-country foreign investment restrictions require government approval for covered investors, beneficial ownership changes, and prescribed reporting obligations.
Foreign direct investment from countries sharing a land border with India requires the Government route where the investor or beneficial owner falls within the prescribed restriction. A subsequent direct or indirect ownership transfer causing beneficial ownership to fall within that restriction requires prior Government approval. Beneficial ownership may arise through ownership above applicable thresholds, control of the investor entity, or ultimate effective control over the Indian investee entity. Other covered investments not requiring approval are subject to prescribed reporting, alongside sectoral caps, entry routes, and attendant conditions.

Waiver of port storage charges and reduced reefer plugin fees for stranded East bound export containers; carriers must pass benefits.
JNPA relief directs terminal operators to grant a 100% waiver of ground rent/dwell time charges for up to 15 days and an 80% reduction of reefer plug in charges for up to 15 days for Middle East bound export laden containers stranded within the terminal and meeting the port's specified gate in and location criteria; shipping lines, NVOCCs and freight forwarders must pass these benefits to actual exporters and report implementation difficulties to the SCMTR Cell.

Returning export cargo procedures allow berth and offload with seal verification and Shipping Bill/LEO cancellation following prescribed checks.
Expedited procedures permit export vessels to berth at their originating Indian port and allow offloading without Sea Arrival Manifest or Bill of Entry in specified return scenarios, subject to a master's undertaking, verification of shipping documents, seal integrity checks, cancellation of Shipping Bills and LEOs, recovery of any disbursed export incentives, and 100% examination where seals are tampered; local coordination assigns seal verification to Preventive Sections and Shipping Bill/LEO cancellation and incentive recovery to EDC/Drawback/IGST Sections, with interim manual records until DG Systems enables post-EGM cancellations.

Baggage declaration and risk-based clearance govern duty-free personal effects, valuables, commercial goods, and unaccompanied baggage under updated customs rules.
Passengers carrying dutiable or prohibited goods must file the prescribed baggage declaration, ordinarily through the Atithi application, and non-declaration or mis-declaration may attract action under the Customs Act, 1962. Used personal effects needed for daily necessities may be cleared duty free, while commercial goods are not bona fide baggage. Jewellery and valuables receive duty-free treatment only where they qualify as used personal effects or meet prescribed re-import, temporary-import, or special-allowance conditions. Customs verification is risk-based, and unaccompanied baggage remains subject to applicable declaration, bona fide-use and monitoring requirements.

Intraday borrowings permitted for mutual funds to bridge redemption timing, subject to receivable backing and AMC liability.
Mutual funds may use intraday borrowings only to bridge timing mismatches for repurchase/redemption and payout obligations, subject to a board approved policy uploaded on the AMC website. Such borrowings cannot exceed the day's guaranteed receivables from specified government and clearing counterparties (including TREPS, reverse repo, government securities proceeds and interest). AMCs must comply with relevant regulatory schedules and master circular provisions and shall bear any costs or losses arising from intraday borrowing or delayed receivables.

Movement numbers required for container transfers to CFSs; terminals must not move containers without CMFC approval and escalation.
Terminals will receive auto-approved Movement Numbers on grant of entry inwards and shall initiate transfer to CFSs without further CMFC approval; for LCL containers CMFC will grant approvals in ICES and transmit Movement Numbers via ICEGATE. Terminals must escalate delays in auto-generation through designated helplines and report unresolved issues to the Assistant/Deputy Commissioner, CMFC, which may grant manual approvals; terminals must not move containers to CFSs without a Movement Number.

Timely GST refund disposal requires statutory timelines, personal monitoring of pending claims, and action for procedural delays.
GST refund claims must be examined and disposed of within prescribed statutory timelines and applicable departmental guidelines. Procedures for refund processing, sanction and grievance redressal for pending claims remain applicable. Zonal Incharges and Ward Officers must personally monitor refund pendency and ensure compliance within their jurisdictions. Any procedural deviation or undue delay in processing refund claims may invite appropriate action.

GST registration cancellation procedure tightened with mandatory verification, reasoned orders, and separate demand proceedings safeguards.
GST registration cancellation proceedings must be confined to the statutory grounds under section 29 and rule 21, with proper verification before action is taken for non-filing or other contraventions. The circular prescribes the procedure for cancellation sought by the registered person and for department-initiated cancellation, including filing of Form GST REG-16 or REG-17/18, physical verification of the business premises, issuance of Form GST REG-19 or REG-20, reconciliation with GSTR-10, and initiation of separate demand or recovery proceedings under sections 46, 62, 73, 74 or 74A as applicable. It also requires hearing, reasoned orders, supervisory approval, and post-cancellation compliance checks.

Para-wise comments requirement: concerned sections must prepare and forward comments to Legal Section for timely counter-affidavits.
Amendment replaces paragraph 2.4 to require concerned sections (Adjudication Unit, Seizing Unit, Refunds and Rewards Section) to prepare para-wise comments for submission to appellate/legal forums and forward them to the Legal Section within stipulated timelines to enable timely filing of the counter-affidavit; action assigned to Supdt./AO of the concerned section.

Cancellation of Bond and Bank Guarantee: original EPCG documents must be submitted to secure release and avoid Customs action.
Bonds and bank guarantees against listed EPCG licences will be released only upon submission of specified original documents-original EODC/redemption letter, ANF certification, installation certificate, original EPCG licence with duty debit particulars, shipping documents or ARE-1, bank realisation certificate and other DGFT submissions-and evidence of fulfilment of export obligation to avoid action under the Customs Act; bonds at TSK/JNCH will be forwarded to EPSMMC, JNCH for file closure.