Custodianship renewal and cargo compliance conditions govern CONCOR CFS Majerhat under customs cargo regulations.
Custodianship of M/s. Container Corporation of India Ltd. (CONCOR), CFS-Majerhat, Kolkata is renewed for five years with effect from 01.03.2026 under the Customs Act, 1962 and the Handling of Cargo in Customs Areas Regulations, 2009. The appointment as Customs Cargo Service Provider is also renewed for the same period, subject to compliance with all prevailing legal instruments, payment of Cost Recovery Charges, periodic performance review, and adherence to disposal norms for uncleared, unclaimed and confiscated cargo.

Customs duty payment through payment aggregator expands card, UPI and internet banking options for trade facilitation.
A payment aggregator facility is introduced on the ICEGATE e-Payment platform to facilitate customs duty payment through credit card, debit card, UPI and expanded internet banking access. The mode complements existing authorized payment methods and allows transaction-wise payment routed through the Electronic Cash Ledger before duty accounting. Any bank commission on deposits made through this mode is to be borne by the person making the deposit, and additional banks will be onboarded after testing.

Deferred Customs Duty Payment enables approved manufacturer importers to obtain clearance after electronic authentication and pay duty later.
Deferred payment of Customs import duty is available from 1 April 2026 to approved Eligible Manufacturer Importers under the Deferred Payment of Import Duty Rules, 2016. Eligibility depends on importer and manufacturing or qualifying job-work status, valid Importer Exporter Code, GST registration and compliance, Customs transaction history, turnover, business continuity, financial solvency, and absence of specified enforcement, prosecution, or prior false-declaration issues. Approval is obtained through electronic application and Customs-system activation. The authorised nodal person must authenticate Bills of Entry marked with payment-method flag "D" through ICEGATE before deferred-payment clearance is provided.

International transhipment of FCL/LCL cargo facilitated amid maritime disruption under customs transhipment framework.
International transhipment of FCL/LCL cargo is facilitated from the Airport & Air Cargo Commissionerate, Bengaluru, in view of disruption in maritime routes caused by the closure of the Strait of Hormuz, with reference to Section 143AA of the Customs Act, 1962. The notice invites stakeholders to the relevant CBIC circular and identifies a nodal officer for expeditious processing and supervision of transhipment requests.

NOP-INR position limits for authorised dealers tightened for onshore deliverable market compliance.
Authorised Dealers must maintain their NOP-INR positions in the onshore deliverable market within US$ 100 million at the end of each business day, with compliance required at the earliest and no later than April 10, 2026. The measure is issued as an exchange rate management direction under the Reserve Bank's power to prescribe limits for open Rupee positions and is without prejudice to permissions or approvals under other applicable law.

International transhipment of FCL and LCL cargo allowed from all ports and airports amid route disruption, with priority customs processing.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Customs Zones must appoint a Nodal Officer for prompt processing, and where multiple Customs stations are involved, prior email consent, verification of storage and logistics readiness, and Customs-controlled movement are required. Export cargo lying at gateway ports may be cleared through cancellation of LEO or Shipping Bill by the originating ICD, with electronic processing preferred.

Self-sealing permission remains valid without fixed expiry unless withdrawn, suspended, or cancelled for non-compliance or misuse.
Self-sealing permission granted to an eligible exporter or merchant exporter under the customs circulars does not carry any prescribed validity period. Once granted, the permission remains effective unless it is specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse of the facility, or any other valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks and to deal with misuse in accordance with law.

Post EGM shipping bill cancellation enables customs to block export incentives for returned cargo after manifest filing.
System-based cancellation facility in ICES is introduced for export cargo returned from international waters due to closure of the Strait of Hormuz. The new AC-role option, "Post EGM SB Cancellation", enables the proper officer to mark a Shipping Bill for cancellation even after filing of the Export General Manifest. The mechanism prevents disbursal of export incentives where benefits have not yet been scrolled, stops pending incentive scrolls from being generated after cancellation, and requires manual recovery action where scrolls were already generated before cancellation.

Import cargo clearance operations remain functional to support uninterrupted processing and expedited clearance during the financial year-end period.
Import cargo clearance operations at the Import Commissionerate, Air Cargo Complex, Sahar, Mumbai are to remain functional on specified dates to ensure uninterrupted trade facilitation and expedited clearance of import cargo. EDI, Import Shed, TSK, Import Noting, and Assessment Groups for PAG and permitted FAG assessment will operate. Stakeholders are to plan their activities for seamless processing.

Entry Inwards procedure streamlined to speed vessel discharge by linking email intimation with electronic customs approval.
Reduction of the time gap between vessel berthing, grant of Entry Inwards and commencement of cargo discharge is achieved through advance email intimation by the vessel agent and immediate electronic action by the Boarding Officer. After a vessel enters the docks, or after pilot boarding at specified anchorage points, the agent must request Entry Inwards through the designated customs email ID and inform the Boarding Officer, who may then grant Entry Inwards in ICES and communicate it back for discharge to begin. Physical documents remain required at boarding, and boarding formalities continue, including action on discrepancies or mis-declaration.

Goods and Services Tax Appellate Tribunal functioning notice sets jurisdiction, filing venue and procedure for Kerala and Lakshadweep appeals.
The Goods and Services Tax Appellate Tribunal, Ernakulam Bench has commenced judicial operations and notified its temporary office address. It exercises jurisdiction over Kerala State and the Union Territory of Lakshadweep and will hear appeals arising under the Central Goods and Services Tax Act, 2017 and the corresponding State or Union Territory GST laws. All appeals, applications and related proceedings for those jurisdictions are to be instituted before the Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other prevailing statutory and administrative directions.

Research analyst audit eligibility expands to include cost accountants, with reporting, disclosure, and client communication obligations continuing.
The annual audit framework for research analysts and research entities is clarified to recognise members of the Institute of Cost Accountants of India as eligible auditors alongside members of the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India. The audit must cover compliance with the Research Analysts Regulations and circulars, be completed within six months from the end of each financial year, and the report must be submitted to RAASB or SEBI within one month of the audit report and no later than 31 October. The compliance status, adverse findings, and action taken must be published on the website and the report provided to clients.

Investment adviser audit eligibility clarified to include cost accountants for annual compliance audit and certificate requirements.
Clarification is issued on the eligibility of members of the Institute of Cost Accountants of India to conduct the annual audit of Investment Advisers. The amended framework recognises members of ICAI, ICSI and ICMAI as eligible to carry out the annual audit, submit the audit report and adverse findings, and support the annual certificate requirement relating to client-level segregation compliance as part of the compliance audit.

Intraday borrowing guidelines for mutual funds deferred as implementation under the borrowing framework now begins on July 15, 2026.
Intraday borrowing guidelines for mutual funds under the borrowing framework have been deferred, and the relevant provisions in the master circular will now come into effect from July 15, 2026. The addendum addresses operational challenges raised by asset management companies and adjusts only the implementation timing, not the substantive borrowing framework.

TDS certificate timeline extended for portal-related delays, with certificates issued in the extended period treated as timely.
Section 119 of the Income-tax Act, 1961 extends the due date for issuance of TDS certificates under section 203 read with rule 31 for the quarter ending 31 December 2025. The extension is granted because deductors faced delays caused by technical glitches on the e-filing portal, which impeded timely generation and issue of certificates within the prescribed period. The revised due date is extended to 31 March 2026, and any TDS certificate issued within the extended period is to be treated as having been issued within the prescribed time.

Export cargo return procedures set for Strait of Hormuz disruptions, covering manifest filing, verification, cancellation and transshipment control.
Procedural relaxation is prescribed for export cargo returned from international waters due to closure of the Strait of Hormuz or similar maritime disruptions, under Section 143AA of the Customs Act, 1962. Where a vessel carrying export cargo lands at an Indian port other than the original port of departure, the shipping line or authorised agent must file the Sea Arrival Manifest, containers must be verified against manifest and export documents, and tampered or unsealed containers are subject to 100% examination. On request of the exporter, customs formations are to coordinate for verification of export incentives, cancellation of the Shipping Bill and Let Export Order, and reversal or recovery of incentives already disbursed.

Force majeure fee waiver for export document amendments applies when consignments are withdrawn due to shipping or logistics disruption.
Fee for amendment or cancellation of export documents may be waived when export consignments are withdrawn from the Customs area or documents require change solely due to force majeure circumstances beyond the exporter's control. The proper officer may allow such amendment or cancellation without the prescribed fee, on being satisfied from supporting evidence that the request arises from unavoidable shipping, port, airport, or cargo disruptions and not from avoidable error or omission.

TRQ authorisation validity extension for gold imports under India-UAE CEPA continues automatically without separate application or fee.
TRQ Authorisations issued in financial year 2025-26 for import of gold under the India-UAE CEPA and classified under CTH 7108 are automatically extended from 31.03.2026 to 30.06.2026. No separate application, composition fee, amendment or endorsement is required to avail the extended validity, and the authorisations continue to operate up to the extended date without additional procedural action.

Customs duty payment facilitation expands with payment aggregator mode for cards, UPI, internet banking and electronic cash ledger routing.
Customs duty payment facilitation is expanded through the ICEGATE e-Payment platform by introducing a payment aggregator as an authorised mode for duty deposits. The facility permits payment by credit card, debit card and Unified Payment Interface, extends internet banking access through payment aggregator mode, and operates alongside existing authorised banker internet banking and NEFT/RTGS payment through RBI. Commission, if any, payable to the bank for deposits made through this mode is to be borne by the person making the deposit.

Tribunal bench administration under GST law: Judicial Members designated as Vice Presidents of State Benches.
Designation of Judicial Members of GSTAT as Vice Presidents of their respective State Benches under section 109(7) of the CGST Act, 2017. The President of India, exercising the powers conferred by that provision, designates specified Judicial Members as Vice Presidents for the State Benches against each member's name. The order allocates Vice President status across multiple State Bench jurisdictions to assign administrative leadership within the tribunal structure.