Assignment of appeals under excise and service tax rules: appeals reassigned to designated officers for Orders in Appeal.
The Board, invoking provisions of the Central Excise Rules, Service Tax Rules and transitional notification under the CGST Act, assigns appeals filed on or after 1 July 2017 under the Central Excise Act or the Finance Act (relating to pre CGST matters) to named Central Excise officers listed in the Annexure for the purpose of passing Orders in Appeal. The Annexure specifies appeal numbers, assessee names and registrations, and the designated officer (name, designation, station) for each appeal.

Interim Boards for Settlement operationalisation: members nominated for zonal settlement panels to administer procedural functions.
The Central Board of Indirect Taxes and Customs nominates specified senior Central Excise and Customs officers as members of zonal Interim Boards for Settlement, designates the Secretary of each board as an Additional or Joint Commissioner holding charge of the Chief Commissioner's Unit in Member 1's jurisdiction to handle administrative duties, and empowers Member 1 to prescribe necessary ministerial staff to assist the board.

Monthly Reporting Requirement for Special Economic Zones mandates standardized submission of operational, export, and proposal data to the Department.
A monthly reporting requirement compels Development Commissioners to submit a prescribed report to the Department of Commerce by the ninth of each month, covering zone performance metrics (counts of SEZs and units, land vacancy, and detailed export data including port wise and sensitive commodity reporting with month on month comparisons and a defined threshold for surge or decline), governance actions (Unit Approval Committee outcomes, proposals for new SEZs and units, meetings with developers and authorities), and administrative items such as fund availability, pending litigation, vigilance measures, grievance redressal, and pending issues with governments or the Department.

Transshipment permission rescinded; shipments via land customs now barred, existing in-country cargo may exit under prior procedure.
The Central Board rescinds the Circular permitting transshipment of export cargo from Bangladesh via Land Customs Stations to ports and airports with immediate effect; consignments already entered into India may nevertheless exit Indian territory under the procedures specified in the rescinded Circular. Implementation difficulties are to be reported to the Board.

Registration under SCMTR mandatory for all sea cargo stakeholders; use published guidance to comply and report implementation issues.
All sea cargo stakeholders must obtain registration under the Sea Cargo Manifest and Transshipment Regulations (SCMTR); current registrations and e manifest filings are insufficient, particularly for freight forwarders, terminal operators and custodians. Published guidelines for registration and filing are available on the official portal for stakeholder reference. Parties facing implementation difficulties should report them to the issuing office. This Public Notice is to be treated as a standing order for officers and staff.

Air transshipment bonds enable nationwide cargo movement, while ICEGATE adds electronic filing for Air-to-Air and Air-to-ICD transshipment messages.
Air transshipment of imported goods may be covered by the TA (Transshipment Air Global) bond for Air-to-Air and Air-to-ICD movements. Registered at any Air Customs port, the TA bond may be used at other Air Customs EDI ports. The local TP transshipment bond remains available for carriers and airlines that prefer local bonds. Registered users may file Air Transshipment EDI messages through email or web upload on ICEGATE, while Service Centre filing continues unchanged.

Air transhipment: new All India TA bond and ICEGATE ATP message filing enabled for air-to-air and air-to-ICD.
A new nationwide TA (Transhipment Air Global) bond is implemented in ICES for air-to-air and air-to-ICD transhipments, registerable at any Air Customs port and usable across Air Customs EDI ports; the bond/BG is debited on TP approval at the gateway and recredited on Gate In at destination. The pre-existing local TP/IP bond remains optional. ICEGATE now accepts Air Transhipment (ATP) messages (CTM and TP, fresh and cancellations) via SMTP or web upload, with specified message formats and a new Bond Port field for TP requests.

Bonus share issuance to non-resident shareholders permitted where shareholding proportions remain unchanged under FDI restrictions.
An Indian company engaged in a sector prohibited for FDI may issue bonus shares to pre-existing non-resident shareholder(s) provided that the shareholding pattern of the pre-existing non-resident shareholder(s) does not change as a consequence of the issuance. Issuance must comply with applicable laws, rules, regulations and guidelines and the clarification will be effective from the date of the relevant FEMA notifications.

Validity period for prior permission under FCRA set for receiving and utilisation with extensions and penalties for violations.
The Central Government prescribes that prior permission to accept foreign contribution is valid to receive funds for three years and to utilise funds for four years from approval; for prior approvals with remaining periods exceeding three years these limits are reckoned from the date of this order. The competent authority may allow case-by-case extensions, and any receipt or utilisation beyond prescribed or extended periods constitutes a violation under the FCRA, 2010.

GST rate and goods-classification clarifications receive uniform application under the Tamil Nadu GST framework through mutatis mutandis adoption.
GST rate and goods-classification clarifications issued following the GST Council's 55th meeting are adopted, mutatis mutandis, for implementation under the Tamil Nadu Goods and Services Tax Act, 2017. The measure seeks uniform application of clarificatory guidance concerning GST rates and classification of goods within Tamil Nadu.

Late fee for delayed GSTR-9C filing is clarified through corresponding application under the State GST framework.
Applicability of late fee for delayed furnishing of FORM GSTR-9C is clarified for implementation under the Tamil Nadu Goods and Services Tax Act, 2017. The corresponding central GST clarification is adopted mutatis mutandis for State GST purposes, with necessary modifications, to maintain uniformity in administration. The measure is clarificatory in nature and addresses late fee consequences arising from delay in furnishing FORM GSTR-9C.

GST applicability clarifications for certain services apply mutatis mutandis under the State GST statutory framework.
Clarifications on the applicability of GST to certain services are adopted for uniform implementation under the Tamil Nadu Goods and Services Tax Act, 2017. The Central guidance is clarificatory in nature and applies mutatis mutandis within the State GST framework to support consistent administration of GST treatment for the relevant services.

Classification of Interactive Flat Panel Displays: IFPDs attract higher basic customs duty while other monitors retain lower rate.
BCD on IFPDs was raised while other monitors retained a lower BCD and an IGCR anti circumvention condition was removed; both IFPDs and other monitors are classifiable under tariff item 85285900. Technical criteria (touch capability, screen size, resolution, interactivity, built in software/speakers, power characteristics) are provided to distinguish IFPDs from other monitors. Parts of IFPDs, including touch glass sheets and touch sensor PCBs, are to be classified under the HS heading for parts of video monitors and attract the lower duty rate applicable to such parts.

Pecuniary limits for adjudication under section 74A set, assigning officer-wise authority for GST notices and orders.
Implementation of Section 74A prescribes officer-wise pecuniary limits for issuance of show cause notices and adjudication orders where tax is not paid, short-paid, erroneously refunded or input tax credit wrongly availed or utilised, excluding penalty and interest from the monetary calculation; cross-references are amended to incorporate the new sub clauses and the circular is effective immediately.

Standardized System and Network Audit Format required for market infrastructure institutions to harmonize audit reporting and unique observation IDs.
Standardizes the format for System and Network audits of Market Infrastructure Institutions by prescribing a uniform audit-report template covering auditee/auditor details, audit scope and methodology, IT-environment overview, control-wise compliance matrices, regulatory-requirements checks for IT resilience, corrective-action reporting and documentation paths. Mandates assignment and use of a prescribed unique observation ID for each finding to enable traceability and consistent open-observation reporting across MIIs, and requires MIIs to implement systems and amend rules as necessary for applicability to the relevant audit period.

PaRRVA verification framework enables use of independently verified risk return metrics in regulated claims following prescribed standards.
The circular creates a regulatory framework recognising certain Credit Rating Agencies as PaRRVA and specified Stock Exchanges as PaRRVA Data Centres (PDCs), prescribing eligibility criteria, a two stage recognition process with implementation and site visit conditions, and clear principal-agent roles where PaRRVA defines methodology and retains responsibility while PDCs host and process verification systems and data. It mandates record retention, presentation guidelines and disclaimers for verified risk return metrics, establishes an Oversight Committee for governance and audits, and enables amendments allowing regulated persons to use PaRRVA verified metrics in claims subject to SEBI standards and enforcement.

Safe custody procedures for detained or seized cargo require immediate notification, seal integrity, and strict reporting compliance.
Directs procedures for the safe custody and handling of detained, seized, or confiscated import/export cargo and for inspection of unclaimed, uncleared, or abandoned cargo at ICD/CFS premises. Custodians must immediately notify Customs officers and the Deputy/Assistant Commissioner (ICD/CFS) of any detention, seizure or confiscation, maintain custody and seal integrity, and submit monthly reports to the Deputy/Assistant Commissioner (SIIB) for onward reporting to the Additional/Joint Commissioner (SIIB). Containers seized by SIIB shall not be opened without SIIB presence; actions on unclaimed or abandoned cargo must follow the cited CBIC circular and Section 48 of the Customs Act.

Customs bonded warehouse digitization enables online licensing, transfers and monthly returns via the ICEGATE Warehouse Module.
The ICEGATE Warehouse Module enables online application and backend processing for Customs bonded warehouse licences (with port code selection INNML1/INKRW1/INIXE4/INIXE1), supports three transfer scenarios (change of ownership; change of warehouse; both), validates itemised into bond Bill of Entry data, and automates debits/credits of triple duty and transshipment bonds upon officer approval; web forms replace PDF monthly returns and security under Section 59(3) must be furnished at the port of import.

SCOMET applicability clarified: Polyethylene Glycol exempt from SCOMET export authorization; authorities urged to ensure compliance.
SCOMET does not apply to Polyethylene Glycol CAS No. 25322-68-3 under existing export policy and no SCOMET export authorization is required, as clarified by DGFT in its Office Memorandum dated 27.03.2025; CBIC instructs customs officers to sensitize staff for strict compliance and to report any difficulties to the Board.

Export entry conversion now requires approval for sensitive amendments and may reverse previously availed export benefits under instrument-based schemes.
Post export conversion establishes electronic processing for amendments and provisional export assessment, limits changes to specified shipping bill fields to approval by additional or joint commissioners (or principal commissioners in conversions), and conditions amendments on reversal of any previously availed benefits. The Regulations supersede earlier rules, extend coverage to all export entry types including entries under Section 84, enable conversion of drawback entries into instrument based schemes, prescribe a uniform conversion time limit measured from clearance or the Regulations' commencement, and require DG Systems guidance and trade publicity.