Default authorized operations in SEZs allow developers duty-free goods and services, subject to approval and guidelines.
Consolidated list authorises infrastructure, utilities and welfare operations that a Special Economic Zone developer or approved co-developer may undertake by default from the date of notification. Development Commissioners/Unit Approval Committees may permit duty-free goods and services for these default operations, subject to government guidelines and assessment of actual SEZ requirements. Activities not in the list require prior approval of the Board of Approval through the concerned Development Commissioner.

Half yearly reporting requirement: portfolio managers must file revised reports promptly after each half year period as mandated.
Portfolio managers must submit a revised half yearly report within 30 days after each half year period end, using the prescribed format. Reports must include firm identification, a capital adequacy statement detailing paid up capital, free reserves and adjustments to arrive at net worth, disclosures of settled and pending disputes and economic offence involvement, a list of approved brokers and any suspensions/defaults, a client list with portfolio amounts, comparative performance versus benchmarks, and enclosures: Principal Officer certificate under Regulation 23(ii), auditor certificate under Regulation 20(2) with management comments, and a corporate governance report.

Duty credit scrips compliance: rectify application deficiencies by the prescribed deadline or risk rejection of entitlement claims.
Applicants for Duty Credit Scrips under the Foreign Trade Policy who filed with the CLA, Delhi during the designated filing window must rectify identified deficiencies by the specified deadline or face application rejection; applicants are required to supply missing or corrective documentation within the stated timeframe to preserve entitlement to export-linked duty credit benefits.

Carrier and CHA directory verification required to update centralized customs EDI; non-verified entities barred from transacting.
Verification and centralized updation of Carrier Agency and CHA directories is required for implementation of ICES 1.5. Discrepancies with Income Tax records (PAN, names, addresses) will be corrected: incorrect entries will be closed rather than deleted, address/contact details may be modified, and correct entries added only after physical verification of documents. PAN and entity name confirmed by CBDT cannot be changed; incorrect PAN necessitates fresh registration. Failure to verify/re-register will bar transactions after implementation; single policy-location registration enables operation across mapped EDI locations.

Good Dealer Scheme recognition grants exemption from routine inspections and procedural benefits for compliant registered dealers.
The Good Dealer Scheme invites registered dealers to apply as departmental partners by providing feedback. Eligibility requires no return/tax default in the prior three years, no enforcement actions (raid/search/sealing) during that period, and an average tax growth rate of 15% or more over the preceding three years. Eligible dealers will receive a certificate and memento, no increase in security deposit for at least one year for statutory forms, and exemption from routine inspection or adverse inquiry unless specifically ordered by the Commissioner.

FTWZ operational permissions allow imports, consumables, DTA transactions, and case-by-case approval for processing activities.
FTWZ units and developers may procure and import goods and consumables for authorized operations subject to prohibited-item restrictions; procurement of rental for offices outside the SEZ/FTWZ is not permitted. Import permissions required by other laws need Approval Committee/Board of Approval consent. Diesel is permitted for authorized processing operations and material handling. Units in FTWZs within sector-specific SEZs may carry out trading and warehousing without product-based limits, and DTA-FTWZ and FTWZ-DTA transactions are allowed. Addition of processes like cutting or polishing will be considered case-by-case by the Approval Committee.

Assignment of Show Cause Notices: multiple notices assigned to the Commissioner of Customs (Adjudication), Mumbai for adjudication.
Appointment of a Common Adjudicating Authority assigning specified show cause notices issued by the investigative agency to the Commissioner of Customs (Adjudication), Mumbai for adjudication under the delegated power conferred by the Customs notification; the order lists the parties and designates recipients for information and administrative follow-up.

Washing of imported plastic scrap permitted; process does not affect eligibility but must meet pollution control standards.
Washing of imported plastic waste and scrap to remove impurities is a permissible manufacturing activity that does not affect the scrap's eligibility once tested; the washing process must comply with applicable pollution control standards.

Compulsory e filing requirement for service tax assessees mandates electronic payment and return filing; register with ACES to obtain login.
Compulsory e-filing and electronic payment obligations require specified service tax assessees who paid a total service tax of ten lakh or more in the preceding financial year to deposit service tax via internet banking and file returns through the ACES portal. Assessees registered before ACES without login credentials must submit the prescribed declaration to their Division/Range or email a scanned copy; the Division will update the email in ACES and communicate a TPIN and initial password, which the user must change on first login.

Dispute Resolution Panel jurisdiction allocated by assessee name initials under section 144C for balanced case distribution.
The Board directs designated DRPs at Delhi and Mumbai to exercise powers under section 144C for eligible assessees, allocating cases by specified territorial groupings and by the alphabetical range of assessee name initials so that each DRP unit (DRP-I or DRP-II) handles only cases falling within its combined territorial and name-initial criteria to ensure balanced workload and efficient functioning of the dispute resolution mechanism.

Disclosure of QIP allottees required: exchanges must publish names, allocations and pre and post issue shareholding with placement document
SEBI requires stock exchanges to publish on their websites the identities and allocation details of substantial QIP allottees and the issuer's pre and post issue shareholding pattern in the prescribed listing agreement format, to be displayed with the final placement document; exchanges must report implementation status to SEBI in the next Monthly Development Report and the instruction is effective immediately.

Border trade access: free import/export limited to residents with trade passes under the Foreign Trade Policy.
Amendment under paragraph 2.4 of the Foreign Trade Policy restricts free import/export of specified local commodities to residents of border districts who are issued trade passes; the listed items and paragraphs 2 and 3 of the earlier public notice remain unchanged.

Line of Credit conditions require substantial Indian supply, specified LC/disbursement timelines, documentation and agency commission restrictions.
Provision of a Line of Credit of USD 15 million to finance eligible goods, machinery, equipment and services from India, requiring a substantial proportion of contract value to be supplied from India while allowing limited non Indian procurement for non consultancy items. The Credit Agreement sets distinct LC and disbursement timelines for project exports and supply contracts; shipments must be declared on prescribed GR/SDF forms. Agency commission is not payable under the LOC, though exporters may remit commission from their own funds or exchange earnings balances subject to realization and prevailing instructions, and Authorized Dealer Category I banks must notify exporters and ensure compliance.

Export controls: SEZ units may export normally prohibited items if produced from imported inputs, subject to BOA approval.
SEZ units may export items normally prohibited if produced from imported raw materials, and may import items prohibited for general import when those inputs are used to manufacture goods for export; all such cases require prior consideration and approval by the Board of Approval, and DTA suppliers can furnish restricted items to SEZs for infrastructure or manufacturing (subject to exclusions and BOA approval).

Tobacco packaging labelling rules: enforcement entry, search and seizure limited to registered Department of Revenue premises by Superintendent+ officers.
The Ministry's amendment confines entry, search and seizure powers under the COTP Act and Packaging and Labelling Rules to Customs & Central Excise officers of Superintendent rank and above, and only at premises registered under the Department of Revenue, excluding unregistered premises from those enforcement powers.

Export warehousing facility expanded to include new districts, broadening authorised locations for export of excisable goods.
The Board amends paragraph 2(2) of Circular No. 581/18/2001-CX to include the district of Gautam Budh Nagar in Uttar Pradesh and the district of Nagpur in Maharashtra among places where warehouses for export of excisable goods may be established under sub rule (2) of Rule 20, to facilitate trade; field formations are to be informed and receipt acknowledged.

Tractor cess applicability affirmed; collection permissible under Tractor Cess Rules and relevant statutory framework after clarification.
Tractors are chargeable to tractor cess under the Tractor Cess Rules, 1992 read with the IDRA Act, 1951; the Law Ministry advised that the High Court decision did not consider those rules and therefore collection under the existing notifications is legally permissible; administrative steps should be taken to collect the cess and inform trade and field formations.

Refund-based service tax exemption applies to earlier exports where claims meet time and prior-claim conditions.
Notification No. 17/2009-S.T. preserves the refund-based service tax exemption and applies to exports made before its issuance provided claimants file refund claims within the prescribed one-year period and have not already filed a refund under the earlier notification.

Flexibility for silk input substitution permits alternate silk varieties for exported textiles, subject to proportional composition requirements.
Amendment to the Handbook of Procedures permits specified alternative silk inputs under the Standard Input Output Norms for textiles-allowing Dupion, Tussar, Spun Silk and Noil Silk as substitutes for certain export product inputs. Where products comprise multiple silk varieties or include Spun Silk blends with other fibres, alternate inputs are allowable only in proportion to the constituent ratios of silk or the ratio of Spun Silk blended with other fibres.

Carrier agency and CHA directory verification for ICES 1.5 requires re-registration and document verification to continue transactions.
All Carrier Agencies and CHAs must verify or re-register particulars so a centralized ICES 1.5 directory can be created; corrections are based on reconciliation with CBDT data and documentary verification. Incorrect records will be closed (not deleted) and modifications to non-PAN/name particulars permitted upon verification. PAN is the registration number, registration at one policy section enables operation at mapped locations, and airlines without PAN may use IATA/prefix code confirmation; attested document copies must be retained for record.