Tribunal robe requirement relaxed for members, staff, lawyers and tax professionals during extreme heat conditions until further orders.
The requirement of wearing robes before the Goods and Services Tax Appellate Tribunal has been relaxed in view of prevailing extreme heat conditions. Members, staff, legal representatives, and tax professionals attending proceedings before all Benches of the Tribunal are covered by the relaxation until further orders, and advocates or professionals are expected to remain presentable while appearing in person or through virtual mode.

Certificate of Origin for Agarwood exports moves online through a paperless, traceable Trade Connect workflow.
Online issuance of Certificate of Origin for Agarwood exports has been operationalised on the Trade Connect ePlatform to support transparent, traceable, and paperless processing and compliance with applicable international requirements, including CITES. Exporters may submit electronic applications with details of source or origin, stock, chain of custody, quantity, product description, inspection photographs, and supporting records. Applications are routed to the jurisdictional Divisional Forest Officer for verification and inspection and then to the designated State Nodal Officer for approval, after which the CoO is issued electronically.

Pharma Grade Sugar export quota review requires utilisation proof, revalidation applications, and proportional reallocation from the common pool.
Review and re-allocation of allocated Pharma Grade Sugar export quota is to be carried out through revalidation applications supported by a Chartered Accountant's utilisation certificate, justification for additional allocation, and available export contracts or purchase orders. Authorizations with more than 50% utilisation may be considered for revalidation for six months, while lower utilisation may lead to transfer of unutilised quantity to the common pool for reallocation, subject to submission of valid supporting documents within 10 days.

Customs facilitation measures for Strait of Hormuz maritime disruptions continue, with existing conditions remaining unchanged through the extended validity period.
Customs facilitation measures issued under Section 143AA of the Customs Act, 1962, to address maritime-route disruptions arising from the closure of the Strait of Hormuz, are extended until 30 June 2026. The existing facilities, terms and conditions under the specified Customs circulars remain unchanged. Implementation difficulties may be reported through the designated official email channel.

Departmental appeal screening and zonal law committees streamline GST litigation review, uniformity, and revenue protection.
Guidelines prescribe the manner in which departmental appeals under the UPGST framework are to be considered for filing before the GST Appellate Tribunal, the High Court and the Supreme Court, subject to monetary limits and specified exceptions. A Zonal Law Committee is constituted at each zonal level to review first appellate decisions, protect revenue interests, examine the quality of adjudicatory orders, and promote uniformity in appellate decision-making. The committee must meet at least twice a month, maintain records, prepare detailed minutes, identify speaking orders and best practices, and forward poor-quality orders and accountability reports to headquarters.

Raw cane sugar TRQ allocation to the USA issued with APEDA operation and certification requirements continuing.
Allocation of 8606 MTRV of raw cane sugar to the USA has been made under the TRQ scheme for US fiscal year 2026 for the period 1 October 2025 to 30 September 2026. Export of sugar to the USA under TRQ remains free subject to the conditions specified in the relevant restrictions notification, and the quota is to be operated by APEDA as the implementing agency.

Container scanning procedure permits two 20 ft. containers on one trailer, with special rules for drive-through and mobile scanners.
Simultaneous loading and scanning of two 20 ft. containers on a single trailer is permitted at all JNCH container scanners. At a Drive-Through Container Scanner, both containers on the trailer are to be scanned if one unselected container is loaded together with a selected container, while in Mobile Scanner cases only the selected container is to be scanned. The procedure also requires split-image handling, possible bottle sealing where door access permits, and marking of the EIR slip as "Not sealed by Customs" where sealing is not feasible.

Right to information officer designation for Chennai IV export commissionerate assigns FAA, CPIO, CAPIO and link officers.
Designation of officers under the Right to Information Act, 2005 for Chennai IV (Export Commissionerate), Chennai, with immediate effect. Shri Kishor S is designated as the First Appellate Authority, Shri R. Shivakumar as the Central Public Information Officer, and Shri V.L. Aditya Prasad as the Central Assistant Public Information Officer, with their contact details specified for RTI-related communications. Shri Nixson D and Smt. Thayeebunnissa MG are named as first and second link officers for the Central Public Information Officer during absence.

Export incentive recovery for unrealised proceeds requires proof of realisation or repayment with interest under the compliance drive.
Recovery and reconciliation of export incentives such as Drawback, RoDTEP and RoSCTL are required where export sale proceeds are not realised or are realised only in part within the FEMA time limit. Exporters who have received such benefits must furnish proof of realisation through e-BRCs and supporting bank documents, or repay the proportionate incentive amount with applicable interest from the scroll date where proceeds remain non-realised or short realised. A compliance drive is provided for exporters identified in the annexure, with verification and rectification available through the ICEGATE portal and EDPMS reconciliation through authorised dealer banks.

Body Worn Camera compliance now mandatory for import cargo examination at customs stations under immediate effect.
Mandatory use of Body Worn Cameras has been made effective for physical examination of import cargo at Container Freight Stations, ICDs and ACCs under the Hyderabad Customs Commissionerate. The recording must start before opening of packages or containers and continue through completion of examination, covering inspection of goods, interaction with stakeholders, seals, verification of description and quantity, and sampling where required. Recordings must be securely stored for two years, with longer preservation where investigations, disputes or litigation are pending.

Mutual fund reporting format revised to reflect new scheme categories and updated MCR templates for monthly disclosures.
Revised Monthly Cumulative Report (MCR) reporting format for mutual funds has been prescribed from June 2026 onwards in view of the introduction of new scheme categories and their consolidation in the Master Circular. The circular replaces the existing MCR format with revised templates set out in Annexure A and Annexure B, covering reporting for mutual fund schemes and SIF formats, including scheme-wise and category-wise data points such as folios, mobilised funds, repurchases, net inflows or outflows, assets under management, segregated portfolios and SIP information.

Export cargo fire damage addendum supplements the shipping bill list and seeks prompt discrepancy reporting.
An addendum to Public Notice No. 50/2026 supplements the list of export shipping bills affected by the fire incident at JWR CFS on 18.04.2026. An additional list, as submitted by JWR CFS, is enclosed for information and necessary action. Shipping bills damaged in the fire but not included in the list, or any discrepancy in the particulars, are to be reported promptly for rectification. All other contents of the earlier public notice remain unchanged.

Customs EDI system begins operations at ICD Kadakola with approved custodian, banking, and clearance facilities.
Indian Customs EDI System (ICES 1.5) has been brought into operation for import and export processing at ICD CONCOR, Kadakola, Mysuru, after successful pre-production trials and completion of computerized processing of Bills of Entry and Shipping Bills. The customs area at Kadakola has been approved for unloading imported goods and loading export goods, M/s. CONCOR has been appointed as custodian for imported and export cargo, and State Bank of India, ICD Kadakola, Mysuru Branch has been authorised for customs duty, drawback and refund transactions under the EDI system. M/s. CONCOR has been permitted to commence operations at the ICD, and stakeholders may use the specified helpdesk channels for operational clarifications.

GST refund processing by GSTN gets new ADDL role functionality for marking eligible shipping bills.
Additional/Joint Commissioner level functionality has been introduced in ICES for marking Shipping Bills for transmission to GSTN for GST refund processing under Rule 96 of the CGST Rules, 2017. The new option, "GST Refund to be processed by GSTN", enables field officers in the ADDL role to identify shipping bills for transfer to GSTN in cases covered by the specified refund provisions, while cases involving DGARM alerts for risky exporters continue to be transmitted in accordance with the existing mechanism.

SPV classification after concession termination continues under InvIT rules, with exit, acquisition and disclosure obligations.
The conclusion or termination of a concession agreement does not alter the status of an SPV holding an infrastructure project under the InvIT framework, subject to specified conditions. The Investment Manager must, within one year from the later of the relevant agreement's end, resolution of pending claims or assessments, or completion of the defect liability period, either exit the investment by sale, liquidation, winding-up or merger, or acquire a new infrastructure project in the SPV. Until exit, detailed annual report disclosures are required at InvIT and SPV level.

InvIT borrowing rules expand permitted use for capital expenditure, major maintenance, and eligible debt refinancing.
Permitted use of fresh borrowings by an InvIT where net borrowings exceed forty-nine percent of asset value includes capital expenditure for asset performance enhancement or capacity augmentation, major maintenance expense for road projects under concession agreement obligations, and refinancing of eligible debt. In refinancing cases, only the principal portion of debt may be refinanced, while accumulated interest, charges and fees are excluded. The circular applies immediately.

Part delivery of out of charge cargo permitted at container freight stations without separate customs permission.
Part delivery of out of charge cargo at container freight stations is permitted as a trade facilitation measure in the jurisdiction of JNCH. Once a bill of entry has been granted out of charge by the RMS Facilitation Centre, the concerned CFS may allow part delivery without separate permission from the AC/DC, Docks. CFSs must maintain appropriate records of such part deliveries.

Auto-transshipment of SEZ-bound cargo in ICES streamlines clearance by removing manual approval and generating TP electronically.
Auto-transshipment of SEZ-bound cargo from gateway ports and airports has been enabled in ICES to digitize manual processing and reduce dwell time and demurrage. After assessment of the bill of entry, the system automatically generates the transshipment permit and delivers a copy to the registered email address. With the auto-TP feature activated, manual officer approval is no longer required, TP is not needed at the stage of goods registration, and the TP copy appears automatically under supporting documents once the goods are registered.

SEZ and bonded warehouse movement rules streamline Bill of Entry filing, ledger entries, and bond-based customs processing.
Facilitates system-enabled movement of goods between SEZ locations and custom bonded warehouses by prescribing the filing, assessment and ledger-debit/credit mechanism. For SEZ to warehouse movement, the DTA entity or SEZ unit files the Bill of Entry with the relevant importer type, warehouse code and bond details, without IGM details or duty payment. For warehouse to SEZ movement, the SEZ unit files a 'Z' type Bill of Entry, followed by assessment, bond debit, goods registration and out-of-charge after the relevant Ex Bond shipping bill and arrival formalities.

Non-food grade item declaration in Bill of Entry routed through Single Window and RMS processing.
Non-food grade items not meant for human or animal consumption may be declared in the Bill of Entry through the Single Window table using the prescribed information fields and code format. The declaration supports PGA-related filing, including applicable FSSAI declarations, in the specified BE_SW_INFO_TYPE structure. After submission, the request is routed through the Risk Management System, and cases involving refund claims are to be flagged by RMS and marked to the officer for processing.