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.

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.

Cancellation of Bond/Bank Guarantee for DEEC licenses requires submission of specified export verification documents by exporters.
Sixteen Advance Licence holders have been selected for detailed verification and 308 licences are accepted for closure without verification provided licence holders submit original Advance License, EODC and a DGFT issued No Bond Certificate. Selected exporters must email specified documents-EODC/Redemption Letter, ANF 4F certified by CA, DEEC Licence with duty debit speech, shipping bills/ARE 1, Bank Realisation Certificate, third party export papers and other DGFT submissions-to the DEEC Monitoring Cell by the stated deadline; bonds and bank guarantees will be released after submission and verification of originals.

Transshipment permission governs courier cargo movement under customs supervision, with strict manifest, sealing, and acknowledgement requirements.
Transshipment permission is granted to M/s FedEx Express Transportation and Supply Chain Services India Private Limited for movement of import goods from the New Courier Terminal, Delhi to specified air cargo ports through M/s Interglobe Aviation Limited, subject to compliance with customs law, prescribed procedures, and operational safeguards. The permission depends on execution of the required transshipment bonds, is limited to goods specifically manifested for transshipment, and requires segregation, transfer, sealing, escort, documentation, acknowledgement, and record-keeping under customs supervision.

SEZ approvals and land-status changes: LoA regularisation, new SEZ formal approvals, co-developer recognition and selective de notifications.
The BoA at its 137th meeting regularised and extended the LoA of M/s. ASA Agrotech Private Limited to 21.04.2026 subject to assured development and applicable SEZ Rules; granted formal approvals to Tata Semiconductor Manufacturing Private Limited (with relaxation of encumbrance-free requirement), NDR Infrastructure Private Ltd., PIPDIC and Oulgaret Municipality for new SEZs; approved co-developer status to M/s. MTJ Vizag (1) Private Limited with specified compliance conditions; approved several partial de-notifications where no units or tax benefits existed and rejected one APIIC proposal for non-compliance with prior contiguity conditions; and deferred multiple Rule 11B conversion and miscellaneous proposals.

Certification requirement for research support staff relaxed: lighter NISM module introduced for sales and non-core PARS with immediate effect.
A lighter certification pathway requires PARS performing sales and other non-core services to pass the NISM Series-XXV-A examination, while PARS not in those roles must continue to clear the NISM Series-XV Research Analyst examination. PARS holding Series-XV as of the circular date need not take Series-XXV-A until their Series-XV validity expires. The circular is effective immediately and directs the Research Analyst Administration and Supervisory Body to amend bye-laws and disseminate the change.

GST audit selection under section 65 covers forty-two registered persons across multiple tax periods immediately.
Selection of forty-two registered persons for audit of records under section 65 of the West Bengal Goods and Services Tax Act, 2017 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. The audit coverage extends to multiple periods commencing on or after 1 April 2022 and ending on or before 31 March 2023, 1 April 2023 to 31 March 2024, and 1 April 2024 to 31 March 2025, or part thereof, and the order takes effect immediately.

GST audit selection extended for registered persons across further periods under the West Bengal GST framework.
Selection of seven registered persons already identified for audit under section 65 of the West Bengal Goods and Services Tax Act, 2017 is extended to further audit periods beginning on or after 1 April 2023 and ending on or before 31 March 2024, and beginning on or after 1 April 2024 and ending on or before 31 March 2025, or part thereof. The selection is made under section 65 read with rule 101, with jurisdictional charges and circles specified for audit conduct, and the order takes effect immediately.

GST audit selection order identifies a registered person for record audit for the specified tax period.
Selection of one registered person for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made for the period commencing on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof, in exercise of powers under section 65 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. The order identifies OCL Iron & Steel Limited, Salt Lake Charge, as the registered person selected for audit.

Audit de-selection under WBGST Act applies where cancellation, amalgamation, or restructuring makes audit unnecessary.
Registered persons selected for audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2022 to 31 March 2023, or part thereof, may be de-selected where audit is no longer required on the stated facts. The order identifies seven registered persons for de-selection on grounds including cancellation of registration, seizure of books and documents with payment of the discrepancy amount, approval of a resolution plan, and dissolution or amalgamation.

Return of export cargo permits simplified customs handling and shipping bill cancellation under Section 143AA to expedite processing.
Powers under Section 143AA permit expedited handling of export cargo returned due to maritime disruption: vessels must generally berth at their port of departure; masters must furnish undertakings about territorial movements; SAM or Bill of Entry filing may be waived in specified cases while containers are offloaded subject to verification of Shipping Bills and seal integrity, with tampered seals attracting 100% examination; Shipping Bills and Let Export Orders shall be cancelled and export incentives recovered where already disbursed; DG Systems will provide post-EGM cancellation and ICEGATE will share cancelled Shipping Bill details with concerned agencies.

Back to Town procedures under Section 143AA: conditional return of disrupted export cargo with seal checks and LEO cancellation.
Establishes procedures for granting Back to Town (BTT) under Section 143AA for export cargo affected by maritime route disruption: exporters or authorised brokers may request BTT across defined scenarios; proper officers must verify shipping bill, container and seal particulars; intact seals matching records allow BTT without examination unless intelligence or risk parameters require inspection; tampered or mismatched seals require 100% examination. Let Export Orders and Shipping Bills are to be cancelled in ICES by the proper officer, with post-EGM cancellations handled when DG Systems enables the facility and manual records maintained until then.

Transshipment permission for courier cargo requires strict customs supervision, manifesting, sealing, escort, and destination acknowledgement.
Transshipment permission is granted to M/s DHL Express (I) Pvt. Ltd. for movement of imported goods from the New Courier Terminal, Delhi to designated air cargo ports through M/s InterGlobe Aviation Limited, subject to compliance with the prescribed customs procedures and conditions. Only goods specifically manifested for transshipment may be moved, and the cargo must be segregated, recorded, sealed, escorted and supervised under customs control, with proper acknowledgements at the destination to support bond debit and re-credit.

GSTAT appeal filing requirements under Section 112 cover documents, pre-deposit, court fee, and scrutiny defects.
Appeals filed in APL-05 before GSTAT under Section 112 must include soft copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts and grounds of appeal. Pre-deposit and court fee are compulsory, though no defect is to be raised where higher court orders exempt them. A scanned certified Order-in-Original or Order-in-Appeal may be accepted if the scrutiny officer is satisfied from the certification endorsement. The taxpayer appellant must also upload authorization or vakalatnama. Revenue applications under Section 112(3) require specified documents, but no court fee or pre-deposit.

Fee waiver for export document amendments permitted where force majeure disrupts shipments; officers may allow changes without prescribed fee.
Where amendment or cancellation of export documents is necessitated solely by force majeure circumstances disrupting shipping or air logistics, the proper officer may allow such amendment or cancellation without payment of the prescribed fee. Exporters or authorised customs brokers must submit requests with supporting evidence to the jurisdictional Deputy/Assistant Commissioner of Customs, and the officer may grant relief after satisfaction that the change arises from circumstances beyond the exporter's control. The relaxation applies to all customs stations and is temporary.

Transshipment container movement authorised to CFS with transit bond and segregation pending restoration of maritime passage.
Movement of Persian Gulf bound transshipment containers from VCTPL to VPLP CFS is authorised as a temporary facilitation. VPLP CFS must furnish a separate Transit Bond approved by the ITP Cell; the bond will be debited on movement and re credited on production of Preventive Officer attested receipt. Containers must be placed in a designated segregated area and will receive ICCD/T.P. from the ITP Cell after document verification. The CFS must provide fortnightly reconciliation statements to the ITP Cell. Other terms of Public Notice No. 41/2017 remain unchanged.