Advance-ruling applications may be treated as withdrawn when applicants repeatedly fail to attend scheduled personal hearings.
An advance-ruling application seeking clarification was treated as infructuous and dismissed as withdrawn because the applicant repeatedly failed to attend scheduled personal hearings, personally or through an authorised representative. Despite multiple hearing notices, the absence was construed as lack of interest in pursuing the clarification. The request was disposed of without examination of the substantive clarification sought.

Advance ruling withdrawal follows repeated non-attendance at personal hearings, leaving the requested tax clarification substantively undecided.
Advance ruling application was treated as withdrawn because neither the applicant nor its authorised representative attended repeated personal-hearing notices. The request for clarification was regarded as infructuous and dismissed as withdrawn without any substantive determination.

GST exemption for government services excludes additional platform user charges collected by authorised electronic service delivery providers.
GST exemption for electronic public-service delivery depends on the identity of the supplier and the nature of the charge. An authorised service provider operating electronic kiosks and delivering services under governmental authorisation remains distinct from the State Government. Exemptions for services supplied by specified governmental bodies cannot apply merely because services are rendered to citizens, businesses, government entities, or small-turnover businesses. Statutory fees payable to a department may be treated separately, but additional user charges collected by the provider over and above statutory charges are consideration for its services and are taxable under GST.

Advance ruling applications may be treated as withdrawn when applicants repeatedly fail to attend scheduled personal hearings.
An advance-ruling application for clarification was listed for repeated personal hearings after examination of issue pendency and comments from the jurisdictional tax officer. Neither the applicant nor an authorised representative attended. The continued non-attendance was treated as lack of interest in pursuing the clarification, rendering the application infructuous and resulting in its disposal and dismissal as withdrawn.

Advance ruling applications may be dismissed as withdrawn when applicants repeatedly fail to attend scheduled personal hearings.
An application seeking clarification through advance ruling was treated as infructuous and dismissed as withdrawn after the applicant and its authorised representative failed to attend repeated personal hearings. Continued non-attendance was construed as lack of interest in pursuing the requested clarification.

Advance-ruling applications may be treated as withdrawn when applicants repeatedly fail to attend personal hearings.
Clarification advance-ruling application was treated as infructuous and withdrawn after the applicant and its authorised representative failed to attend repeated personal-hearing notices. The non-attendance was construed as lack of interest in pursuing the requested clarification. The application was consequently dismissed as withdrawn, without any clarification being issued.

International transhipment facilitation permits FCL and LCL cargo movement through ports and airports under Customs control during routing disruptions.
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 applicable procedure. Where transhipment involves another Customs station, prior consent is to be obtained from the transit or destination station, which must verify storage, infrastructure and supervision readiness, after which permission is to be granted on priority and movement carried under Customs control. Custodians must ensure safe custody, accounting and compliance, and export cargo lying at gateway ports may be processed by cancellation of LEO or Shipping Bill and allowed for return or rerouting through electronic coordination.

Payment aggregator for customs duty enables card, UPI and expanded internet-banking payments through ICEGATE challan processing.
Payment Aggregator is introduced as an authorised ICEGATE e-Payment mode for customs-duty challans, Electronic Cash Ledger top-ups and voluntary payments. It supplements authorised-banker internet banking and NEFT/RTGS, enabling payment through net banking, debit cards, credit cards and UPI. Users select up to ten unpaid valid challans, choose Payment Gateway, select an authorised bank and complete payment through the gateway. Payments are routed through the Electronic Cash Ledger before duty accounting, and any bank commission or additional transaction charges are borne by the depositor.

GSTAT bench reconstitution under CGST Act reshapes work allocation, transitional matters, and appeal assignment procedures.
Reconstitution of the Division Benches of the Principal Bench, GSTAT is made under section 109 of the CGST Act, 2017, in supersession of earlier orders and with immediate effect. The Principal Bench is arranged into Division Bench-I and Division Bench-II with specified judicial and technical members, and work is to be allocated by a separate roster approved by the President. Transitional provisions release part-heard matters of the erstwhile benches, subject to specified exceptions, while second appeals and Single Bench matters continue under separate allocation.

Goods and Services Tax Appellate Tribunal functioning notice sets the Lucknow Bench's jurisdiction, filing procedure, and appeal forum.
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Bench has commenced functioning from its temporary address and will exercise jurisdiction over the notified districts of Uttar Pradesh. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State Goods and Services Tax Act. All appeals, applications, and proceedings relating to that jurisdiction must be instituted before the Lucknow Bench in accordance with the GSTAT (Procedure) Rules, 2025 and other applicable directions.

Trade facilitation issues in customs focus on self-sealing validity, DPD charges, night berthing clearances, and weekend liner support.
Customs trade facilitation discussions covered the PTFC meeting at Visakhapatnam, including outreach on the award-winning film Right Turn and proposals on self-sealing permissions in ICES, DPD charges, night-time berthing clearances and weekend liner support. The committee noted that self-sealing extension requests require prior application with supporting documents and export statements, while the existing local practice was immediate system updation on request. Requests for manual OOC were declined, and the need for night-time appraising support and rationalisation of operational charges was to be examined further.

Policy relaxation for gem and jewellery exports extends compliance periods automatically without application or fee requirements.
One-time policy relaxation has been granted for the Gem and Jewellery sector under Chapter 4 of FTP 2023 by amending the Handbook of Procedures, 2023. Specified export, re-export and re-import periods expiring during the stated window stand automatically extended from the date of expiry. No separate application, composition fee, amendment or endorsement is required, and customs authorities are to permit the relevant export or import activity subject to verification of the relevant particulars.

External Commercial Borrowing reporting updated with revised late submission fee treatment and bank filing responsibilities under FEMA.
Revised reporting directions govern returns relating to External Commercial Borrowing under the Foreign Exchange Management Act, 1999. Form ECB 1 and Revised Form ECB 1 are treated as returns that do not capture flows, and delayed submissions are to be assessed accordingly. The designated bank must forward the complete return with certification to the Reserve Bank within seven calendar days, while any applicable late submission fee is payable by NEFT or RTGS after receipt of the Reserve Bank's acknowledgment e-mail. The bank must also monitor payment of the fee in delayed cases.

Sea Cargo Manifest and Transhipment compliance extends transitional filing period while requiring correct electronic declarations and uniform message adoption.
Implementation of the Sea Cargo Manifest and Transhipment Regulations has been reviewed with emphasis on electronic filing of cargo movement messages, including arrival, departure and Stuffing messages. Although these messages are operational across the country, uniformity in filing Stuffing messages remains incomplete. The transitional provisions have been extended till 30 June 2026, and stakeholders must file complete and correct declarations electronically in the prescribed format during the extended period.

Sovereign wealth fund notification framework sets application and quarterly reporting requirements for investment-linked tax exemption eligibility.
Notification framework for Sovereign Wealth Funds under Schedule V of the Income-tax Act, 2025 provides the procedure for notification and reporting. A fresh applicant must file Form I with the designated CBDT Member, while already notified funds need not reapply. Every notified sovereign wealth fund must file a return of income with audit report and submit a quarterly electronic Form II statement within one month of each quarter end for each investment made.

Pension Mitra support for timely pension processing, staff assistance, and monthly grievance redressal arrangements.
Publicisation of the nomination of a Pension Mitra/Welfare Officer for the Pension Cell, JNCH, is intended to facilitate timely processing of pension cases, assist retiring employees, and ensure adherence to prescribed timelines in pension-related matters. The nomination is circulated among officers and staff under Mumbai Customs Zone-II, with an email facility for pension guidance and a monthly pension grievance redressal day for retired staff and their family members.

Trade facilitation instructions keep export customs operations functional during financial year-end for uninterrupted cargo clearance.
Operational instructions were issued to keep the Export Commissionerate, Air Cargo Complex, Sahar, Mumbai functional on 29.03.2026 and 31.03.2026 to ensure uninterrupted trade facilitation and expeditious clearance of export cargo. Specified field formations and sections, including Export Shed, EGM and Assessment Cell, MCD, SIIB(X), DEEC, EPCG, GROUP7U & LICENSE/GROUP7/100% EOU, and Drawback (EDI), are to remain operational on those dates.

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.