SCOMET classification guidance requires referral to CBIC Customs-III for technical determination and use of DGFT clarification repository.
Procedures for resolving uncertainty on whether exports fall under SCOMET: consult DGFT's consolidated clarifications repository; if unresolved and exporter or internal resources are insufficient, obtain prior written Commissioner approval and refer the case with full technical documentation to CBIC's Customs-III Single Nodal Point, which will seek DGFT clarification and communicate it to the field. Do not refer SCOMET issues directly to DGFT. A Chartered Engineer certificate is not required for SCOMET classification under the Foreign Trade Policy, 2023.

Debenture trustees: SEBI consolidates rules on registration, due diligence, security monitoring, defaults and investor protections.
SEBI's Master Circular for Debenture Trustees consolidates regulatory requirements: online registration, prior approval for change in control, and board accountability; detailed due diligence duties at appointment and security creation including independent verification, standardized due diligence certificates, and retention of records; mandatory creation, registration and trustee validation of charges before listing; use of a centralised Security and Covenant Monitoring System for asset, covenant and payment tracking with unique Asset IDs; periodic security cover certification and valuation; Recovery Expense Fund mechanics for enforcement expenses; structured investor consent and meeting procedures on default; comprehensive disclosure, reporting, grievance redress and outsourcing/conflict management obligations.

Pre-registration input tax credit requires timely registration applications; delayed applicants cannot claim credit for periods before their application.
Pre-registration Input Tax Credit on stock is available only where a person liable for registration applies within thirty days of the date on which registration liability arises. The claim requires the prescribed electronic declaration in Form GST ITC-01 within the applicable eligibility period. Proper officers must regularly monitor new registrations and reject Input Tax Credit claims for periods before the registration application where the taxpayer applied after the thirty-day registration period.

Special Rupee Vostro Account investment allows non-residents to place rupee surplus in government securities immediately.
Persons resident outside India maintaining a Special Rupee Vostro Account (SRVA) may invest rupee surplus balances in such accounts in Central Government Securities, including Treasury Bills; operational instructions have been incorporated in the Master Direction on Non-resident Investment in Debt Instruments and the updated Master Direction is issued with immediate effect, with Authorised Dealer Category-I banks to notify their constituents.

Warehouse licenses must be onboarded and monthly returns uploaded via the digital Warehousing Module; manual filing discontinued.
All warehouse licences must be on-boarded into the digital Warehousing Module and monthly returns uploaded through that module; manual filing of monthly returns is discontinued. Technical issues while using the module must be reported to the designated helpdesk email and notified to the issuing officer for resolution.

Write-off of irrecoverable customs arrears is governed through designated committees, defined authority limits, reporting, and prescribed recovery procedures.
Write-off of irrecoverable customs arrears is assigned to designated committees for the respective commissionerates. The committees have full authority to abandon irrecoverable fines and penalties and may write off irrecoverable customs duty up to Rs. 10 lakhs per case, subject to reporting to the next higher authority. Once duty or tax is written off, the associated interest is automatically written off. Proposals must follow the applicable Master Circular on Recovery and Write-Off of Arrears of Revenue and use the prescribed proforma.

Appeal and revision under OGST require distinct jurisdictional tests, procedural safeguards, and limitation checks before initiation.
Departmental appeal permits a broad review of an adjudication order on legality and propriety after examination of the relevant records. The Commissioner may direct a subordinate officer to approach the Appellate Authority on specified issues within the prescribed period. Revision is narrower and applies only where an order is erroneous, prejudicial to revenue, and affected by illegality, impropriety, overlooked material facts, or an audit observation. Before revision, the authority must examine records, ensure no appeal is pending, comply with limitation requirements, and provide an opportunity of hearing.

Distributor remuneration: SEBI removes prescribed transaction charges requirement, allowing AMCs to remunerate distributors at their discretion.
The circular deletes the Master Circular provisions prescribing transaction charges and the minimum subscription condition for distributor remuneration, allowing AMCs discretion to remunerate distributors; the deletions take immediate effect and the measure is issued under SEBI's regulatory powers to protect investors and regulate the securities market.

Conversion framework for private listed InvITs aligned with follow-on offer requirements and sponsor unitholding and lock-in obligations.
The circular revises the conversion framework so sponsor(s) and sponsor group(s) must maintain the minimum unitholding specified in Regulation 12(3) and 12(3A) at all times and the lock-in shall follow Regulation 12(5). It also aligns procedure and disclosure for the public issue converting a private listed InvIT with follow-on offer requirements under the InvIT Regulations, substituting terminology and requiring compliance with follow-on offer disclosures and procedures.

Sea cargo manifest compliance requires departure notifications and manifests for exports, replacing export general manifests and linking incentives to filing.
Sea Cargo Manifest and Transshipment Regulations, 2018 require mandatory filing of Sea Departure Manifest and Sea Departure Notification for export cargo at JNPA Port from 18 August 2025. The existing Export General Manifest filing is discontinued from that date, and export incentives are directly linked to successful filing of these revised export messages. Implementation support is available through the SCMTR Cell for operational difficulties.

Joint annual inspection regime for multi-registered market entities to streamline oversight and enable shared enforcement action.
SEBI mandates a joint annual inspection regime where entities with multiple MII registrations are inspected jointly by all relevant MIIs, with Depositories and Clearing Corporations handling DP and clearing activities respectively, and one MII designated as Lead MII to initiate enforcement action. MIIs must establish an information sharing mechanism, adopt a joint SOP detailing inspection criteria and procedures, retain the ability to conduct special purpose inspections based on triggers, and revise bylaws and rules for implementation.

Customs refund automation requires online ICEGATE filing, with manual applications permitted only through recorded written approval.
Customs duty refund applications and disbursals are to be processed electronically through the Customs Automated System. Importers, exporters, customs brokers and other concerned persons must file future refund claims through the ICEGATE portal. Manual refund applications will not be accepted unless the Principal Commissioner or Commissioner of Customs permits manual filing for reasons recorded in writing.

Central Public Information Officer appointment for Customs RTI administration under a public notice, with fallback appellate roles designated.
Appointment of Central Public Information Officer under the Right to Information Act, 2005 for Customs information relating to the Commissioner (Export), New Customs House, Mumbai. Shri Alok Kumar, Assistant Commissioner, Customs (Export), is appointed as the CPIO, with office address and contact details specified for the relevant jurisdiction. In his absence, designated officers are assigned the connected roles of Public Information Officer, First Appellate Authority, and Second Appellate Authority.

Authorised Officers under FSS Act notified at additional food import entry points, expanding roster for import clearance until further orders.
Notification designates authorised officers for food import clearance under Section 25 read with Section 47(5) of the Food Safety and Standards Act, 2006 and Regulation 13(1) of the FSS (Imports) Regulations, 2017, updating and consolidating the roster of authorised officers at Points of Entry to include six additional ports and producing an annexed list of 165 Points of Entry with specified officer categories for import clearance until further orders.

Review, appeal or waiver of penalty procedures updated: member committee and governing board mechanisms govern appeals and escalations.
Requests for review, appeal or waiver of penalty against actions by an MII's Internal Committee must be placed before the Member Committee; requests against actions of the Member Committee shall be handled by a mechanism established by the Governing Board with Public Interest Directors and/or Independent External Professionals not part of the MC, pursuant to a Governing Board issued Standard Operating Procedure, with further appeal available to appropriate authorities under applicable law.

RoDTEP claim amendment: exporters may seek post-EGM correction to obtain retrospective tariff-alignment benefits.
Exporters who filed shipping bills before the Customs Automated System updated retrospective RoDTEP rates may request a Post-EGM Amendment to change the RoDTEP claim flag from "N" to "Y" for specified tariff items; such requests will be processed pursuant to the established customs processing advisories and the local public notice directing officers to treat this as a standing order.

Special Rupee Vostro Accounts allowed without prior approval, enabling AD banks to open SRVAs with immediate effect.
Authorised Dealer Category I banks may open Special Rupee Vostro Accounts (SRVAs) of overseas correspondent banks without referring the matter to the Reserve Bank, with immediate effect; AD banks must inform their constituents. These directions are issued under FEMA sections 10(4) and 11(1) and are without prejudice to permissions or approvals required under other laws.

Simplification of air cargo movement: transshipment permit fees removed and streamlined ULD temporary import procedures clarified.
Removal of the Transshipment Permit fee amends transshipment regulations and aligns temporary import/movement of Unit Load Devices with container procedures. Air carriers/console agents may temporarily import ULDs on execution of a Continuity Bond, must record Unique Identity Numbers for tracking devices/data loggers, comply with aircraft and airport security guidelines, and bear responsibility for proof of export. The exemption for temporary import does not extend to un affixed tracking devices, and non carrier temporary imports remain governed by prior Board circulars. Use of the All India National Transhipment Bond and ICEGATE filing is encouraged; ULDs may be treated on "said to contain" basis during transhipment.

Merger of Postal Appraising Departments: postal imports and exports now to be cleared through Airport Commissionerate under unified FPO.
The Sea-PAD/FPO has been merged into the Air-PAD/FPO, creating a unified Foreign Post Office under the Airport Commissionerate (Chennai-1). Effective 4.08.2025, all postal import and export consignments formerly cleared by Sea-PAD (Import Commissionerate) will be cleared by Air-PAD (Airport Commissionerate) operating from Meenambakkam. Stakeholders must direct all postal clearance correspondence and queries to the Postal Appraising Department at the Foreign Post Building, Meenambakkam, with the provided email and contact for assistance.

Extension and conversion of SEZ approvals: LoA extensions, co developer approvals, de notifications and NPA demarcations effected.
The Board granted time limited extensions of Letters of Approval and In Principle/Formal approvals, approved Co Developer statuses subject to compliance with Rule 11A(3)(c) and standard SEZ conditions, authorised specified partial and full de notifications and cancellations of LoAs, permitted demarcation of defined built up Processing Area floors as Non Processing Area under Rule 11B, approved limited miscellaneous permissions (including conditional import of used cooking oil for biodiesel and conditional broad banding of jewellery items), and deferred listed appeals to the next meeting.