High-risk food imports must enter through designated ports, with specified product categories subject to port-based entry controls.
High-risk food products may be imported only through designated ports from 1 March 2023. The restriction covers milk and milk products, egg powder, meat and meat products including poultry and fish, infant foods, and specified nutraceutical, health-supplement, dietary-use, probiotic, prebiotic and special medical purpose foods. Import entry for these categories is permitted through 79 designated ports, with implementation measures operating as standing instructions for customs officers and staff.

Customs broker licensing portal now requires brokers to file specified e-applications online and validate profiles before processing.
CBLMS now provides online e-applications for examination and license issuance, new license issuance, Form C intimations, customs pass issuance/renewal/cancellation, security/deposit applications, surrender and reconstitution of licenses, authorized-person replacement, partner/director changes and miscellaneous applications. Brokers must process these matters via the portal and ensure their CB profiles are validated by the Department, promptly addressing any deficiencies or queries from policy sections so applications become operationally processable.

Remedial action under section 263 requires PCIT to decide appropriate remedy; AO acts if 263 not invoked.
When a Revenue Audit objection is accepted the Principal Chief Commissioner must decide if the order requires revision under section 263 and, if so, call for records and initiate revision; if not, the Assessing Officer must, by independent application of mind, examine each case and take suitable remedial action. If the AO opts for rectification under section 154, initiation requires Range head approval. Remedial action must be initiated and completed within prescribed short timelines, and the objection is treated as settled once completion is intimated and any demand notice issued.

Information-sharing regime: Aadhaar-based income-tax payee verification returns Yes/No flags and PAN via secure digital channels.
Director General of Income-tax (Systems), New Delhi is appointed as the specified authority to furnish Aadhaar-linked income-tax payee status to the Directorate of e-Governance, Government of Tamil Nadu. The nodal agency will transmit Aadhaar numbers and assessment year(s) by SFTP (with UIDAI concurrence as may be required); the Director General will reply with a "Yes/No/Not Available" flag and the PAN against the Aadhaar, using SFTP, API or other secure digital channels, with frequency decided in consultation with the requesting government.

Line of Credit for Maldives projects permits India sourced supply and export financing under RBI and FEMA conditions.
Exim Bank's Government of India supported Line of Credit to the Maldives finances new projects and spill over costs, requires at least 75 per cent of contract value to be supplied from India, mandates Export Declaration Form/Shipping Bill filings per RBI instructions, imposes a terminal utilization period of 48 months from scheduled project completion, disallows agency commission under the LoC (though exporters may use own funds or EEFC balances subject to realization and instructions), and directs AD Category I banks to notify exporters and permit compliant remittances; directions issued under FEMA remain without prejudice to other statutory permissions.

GST exemption for government-provided accommodation and non-taxability of government-paid digital-payment subsidies clarified.
Accommodation services provided by military and similar messes to personnel who are not business entities qualify for the government-provided GST exemption if the supplies are services rendered by Central/State/UT governments or local authorities. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are a subsidy directly linked to service price, not consideration paid for services to the Government, and therefore do not form part of the taxable value and are not taxable under GST.

GST rate clarifications: classification and tax treatment for Rab, dal by-products, beverages, snack pellets, SUVs, and IGST import rates.
Rab, a semi-solid sugarcane product distinct from molasses, is classifiable under heading 1702 and attracts the GST rate for that heading. By-products of dal/pulse milling (Chilka, Khanda, Churi/Chuni) are fully exempt from GST from 1 January 2023 and intervening-period matters are regularized on an as-is basis. Carbonated fruit beverages fall under HS 2202 99 with higher GST and compensation cess; extruded snack pellets are classifiable as extruded savoury products with the mid-rate GST. Compensation cess at the higher rate applies only to SUVs meeting all four specified criteria. Importers of goods in the specified list may claim any lower IGST rate available under other notifications.

Delegation of scrutiny powers to State Tax Officers permits named officers to examine returns and initiate statutory action immediately.
The Commissioner delegates authority to State Tax Officers, when specifically assigned by name, to conduct scrutiny of returns and related particulars and to take necessary action under the statutory scrutiny procedure; this delegation is additional to earlier orders and is effective immediately.

Website maintenance requirement compels brokers and depository participants to publish specified disclosures and complaint procedures online.
SEBI mandates that stock brokers and depository participants maintain a designated public website displaying registration number, registered addresses, names and contact details of key managerial personnel including the compliance officer, procedures for account opening and complaint submission and tracking, and details of Authorized Persons; entities must report their website URL to the relevant exchange or depository within the prescribed timeframe and notify changes promptly, while exchanges and depositories must ensure dissemination, amend rules, monitor implementation and report compliance to SEBI.

Issue Summary Document requirement mandates standardized XBRL disclosure and exchange dissemination for public offers and corporate actions.
The circular mandates submission of an Issue Summary Document (ISD) in XBRL for public issues, further issues, buy backs, open offers and voluntary delisting where exit is required; ISD filings occur in two stages (pre issue and post issue) using prescribed Table I-X templates with assigned submitting entities, specified timelines, and stock exchange utilities to accept, transmit and disseminate data on exchange and depository websites, alongside a requirement that lead managers post public issue advertisements in PDF on exchange websites.

Customs Broker License Management: new e-applications enable online filing for licences, passes and related broker regulatory actions.
The CBLMS portal now supports electronic filing for exams, issuance and renewal of customs broker licences and customs passes, Form C intimations, security applications, surrender, reconstitution, authorized person replacement, partner/director changes and miscellaneous applications. Use of these e-applications is limited to brokers whose profiles have been validated by the department. Brokers governed by regulation 7(2) or 7(3) of the CBLR, 2018 or earlier regulations are requested to process applications on CBLMS and promptly address any departmental deficiencies to ensure full profile validation.

Monitoring of BLUT clarifies additional Bond cum Legal Undertaking required only for increased scale or shortfall, not routine requests.
Clarification directs that the Bond cum Legal Undertaking (BLUT) must not be debited or credited and must be monitored quarterly or annually via progress reports; any shortfall identified requires furnishing a fresh or additional BLUT. Additional BLUT is required only when the unit's or developer's scale of operations increases beyond the level covered by the original BLUT and should not be sought routinely if operations remain at the initially envisaged scale.

Defending revenue interests before corporate tribunals urged; empanelled counsels must represent effectively, with local counsel preferred.
Empanelment orders for Senior and Junior Standing Counsels include representation before corporate tribunals, requiring sensitization to ensure diligent defence of revenue interests; laxity may prompt critical review and recommended action by Zonal Chief Commissioners/Director Generals to the Board. Commissionerates/Directorates should, where practicable, appoint locally available counsels at tribunal bench locations to improve coordination and effective representation.

Transhipment of Bangladesh export cargo to Delhi Air Cargo allowed from 15 Feb 2023 under prescribed customs procedure.
Transhipment by road of Bangladesh export cargo from LCS Petrapole to Air Cargo Complex, Delhi is permitted from 15.02.2023 under the existing transhipment procedure: filing a Bill of Transshipment in triplicate by the shipping line/airline or authorised representative, use of ECTS seals with seal numbers recorded, submission of a Transshipment Bond equal to twice the goods' value, customs supervision for transfer and verification of seal integrity via the ECTS web application, recording of export manifest details and generation of a trip report for bond action.

SEZ conditional renewals require production, export and DTA sale undertakings before longer term approval is granted.
The Board approved extensions of formal approvals and LoAs, granted co-developer statuses subject to co-developer agreements and standard SEZ Act and Rules conditions, authorised area increases preserving contiguity, and directed Development Commissioners to enforce a conditional renewal regime for plastic recycling units requiring production during the specified 18 month period, some exports in that period, and undertakings to refrain from DTA sales until NFE/export shortfalls are verified and remedied; non compliant appeals were rejected.

Import quota restriction on pet coke imports enforced with environmental compliance and reporting requirements for licence allocation.
The notification implements judicially prescribed annual import limits for Calcined Pet Coke and Raw Pet Coke for 2023-24, requiring applicants to comply with environmental OM guidelines and to submit SPCB/PCC capacity and consent certificates specifying permitted monthly and annual quantities. Applications follow DGFT procedure with paid online submission by the deadline; unutilised prior-year quantities must be surrendered or will be deducted from future entitlements. Licences issued by DGFT Hqrs are valid only until fiscal year-end and imports must be completed and reported with consignment and bill of entry details; EFC will evaluate and allocate quota.

Pre shipment inspection agencies enlisted, equipment approved, and operational obligations set for PSIC issuance under trade policy.
Three agencies are newly included in Appendix 2G and recognised to issue Pre Shipment Inspection Certificates under Para 2.55(e) with a three year validity; annexed approved spectrometers and survey meters are specified. The notice also records additional areas of operation for four agencies and instrument additions for seven agencies, prescribes that notified PSIAs update membership and contact details within 30 days, and requires prior intimation to DGFT when inspectors are deputed to countries in an agency's area of operation as per Para 2.55(f).

Toy safety compliance: importers must verify BIS licences and record manufacturer details to ensure conformity with Indian Standards.
The Toys Quality Control Order requires imported toys and toy parts to conform to specified Indian Standards and bear the Standard Mark under a BIS licence. Customs officers must verify compliance using BIS online portals and the BIS Care app. The QCO's definition of toys covers parts, including CKD and SKD, and where other technical regulations apply those provisions govern. Importers must record manufacturer details and BIS licence information at item level in the Bill of Entry, and DG Systems will advise on data-entry procedures.

Transshipment procedure for SEZ cargo: mandatory one-time-lock sealing, Bill of Entry endorsement, and reporting of seal discrepancies.
Procedure requires sealed FCLs to be transferred to SEZ on the basis of the registered or assessed Bill of Entry after seal verification without customs escort, while other cargo may move under escort or transshipment at the SEZ importer's option; no separate transshipment bond or documents are required and transshipment permission is stamped on the fifth copy of the Bill of Entry. Sealing rules mandate durable bags or serially numbered one-time-lock customs bottle seals provided at declarant/transporter cost, with the OTL number, date/time and truck number endorsed on the Bill of Entry and discrepancies reported to the transshipment section.

NCH Laboratory Mumbai: specified sample quantities, packaging, labelling and duplicate test memos required for listed commodity testing.
NCH Laboratory Mumbai requires specified sample quantities for listed commodities and mandates that each sample be properly packed, labelled, sealed and forwarded with an individual test memo in duplicate; officers at docks and customs formations must submit samples in the exact quantities indicated, and the notice functions as a standing order with implementation issues to be reported to the Additional Commissioner in charge of Dycc/NCH Mumbai Lab.