Dematerialized Rights Entitlements enable tradable rights with T+2 settlement and mandatory ASBA subscription.
SEBI streamlined rights issue procedures by introducing dematerialized Rights Entitlements (REs) with a separate ISIN credited to eligible shareholders before issue opening, enabling trading of REs on stock exchanges on a T+2 rolling settlement basis, mandating ASBA for applications, requiring physical shareholders to furnish demat details for credit of REs, and prescribing reconciled allotment, credit to demat accounts and bank unblocking procedures; unrenounced REs lapse and are extinguished post allotment.

Suspension and freezing of promoter shareholding - trade-for-trade trading and fines apply for listing regulation breaches.
Non-compliance with specified Listing Regulations triggers a framework where recognized stock exchanges impose prescribed fines, publish actions, and coordinate with depositories to freeze or unfreeze promoters' entire shareholding and other demat securities; repeated or continuing defaults may lead to movement to "Z" category, suspension of trading, limited trade-for-trade trading during suspension, and initiation of compulsory delisting if non-compliance persists.

Social Welfare Surcharge must be paid in cash on imports even when customs duties are debited through duty credit scrips.
Social Welfare Surcharge (SWS) is an additional customs duty calculated on the aggregate of duties, taxes and cesses and is not covered by the duty credit scrip mechanism; debit of Basic or Additional Customs Duty in duty credit scrips does not constitute exemption of SWS. Judicial principle requires specific notification to exempt additional duties, the legal view supports levy of SWS, and while past debits of SWS to scrips will be accepted, SWS must be paid in cash on imports going forward.

Paperless LPCO processing: PGAs must upload digitally signed authorizations on e SANCHIT; beneficiary uploads will be disabled.
Mandatory electronic uploading of digitally signed LPCOs by PGAs on e-SANCHIT via SWIFT is required; four additional PGAs are enabled and beneficiary uploading of previously issued LPCOs will be disabled after the cut-off. PGAs must upload LPCOs issued in the immediate pre-cut-off period and may upload earlier documents to enable beneficiary use. Communication will occur through ICEGATE-registered email addresses using a simplified auto-registration process without digital signatures for e-SANCHIT viewing; beneficiaries must ensure correct ICEGATE email registration.

Registration on ICEGATE required for stakeholders to comply with new sea cargo manifest regulations; testing and format compliance mandated.
Registration on ICEGATE is mandatory for stakeholders to operate under the Sea Cargo Manifest Regulations (SCMTR); applicants must apply from within their ICEGATE login and, if performing multiple roles, apply separately for each entity type. A testing phase requires submission of new-format manifests in parallel with existing formats; a table specifies entity categories, required messages, and specific prerequisites such as National Surety Bond registration and ICEGATE MFTP onboarding. Some registrations are auto-approved while others require officer approval; queries are answered online though additional documents must be provided manually. A checklist and dashboard are provided and a contact is listed for difficulties.

Customs boundary amendment permits expansion and alteration of an inland container depot's customs area under specified Customs Act provisions.
Revised limits of the customs area for The Thar Dry Port, an Inland Container Depot at Pal, Jodhpur, are specified for the North, East, South and West by reference to boundary walls adjoining identified khasra numbers, roads and open spaces. The Custodian sought changes in the boundary wall and an increase in customs area under the Customs Act, 1962, and is authorised to alter the boundary wall of the specified area under regulation 6(I)(n) of the HCCAR, 2009.

Importers and exporters: beneficiary uploads to e-SANCHIT end; PGAs must upload LPCOs and use ICEGATE emails for IRNs.
PGAs are enabled to upload digitally signed Licenses, Permits, Certificates and Other Authorizations (LPCOs) onto the e-SANCHIT platform via SWIFT at all customs locations; from 31.01.2020 beneficiaries cannot upload prior LPCOs, so PGAs must upload LPCOs issued in the preceding 15 days and may upload earlier LPCOs to enable beneficiary use, and PGAs will communicate IRNs and LPCO information to beneficiaries via e-mail addresses registered in ICEGATE.

PGA e-SANCHIT: beneficiary uploads disabled; PGAs must upload LPCOs and ensure correct ICEGATE email communication.
Implementation of PGA e-SANCHIT mandates electronic submission of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by Participating Government Agencies to enable paperless customs processing. Four additional PGAs have been integrated onto the e-SANCHIT platform. The facility for beneficiaries to self-upload previously issued LPCOs will be deactivated from the announced cut-off; PGAs must upload LPCOs issued during the recent pre-cut-off period and ensure correct beneficiary email addresses are recorded in ICEGATE for communication and viewing.

24x7 Customs clearance expanded to extend assessment, examination and laboratory hours to mitigate congestion and delays.
Extended 24x7 operational measures at Jawaharlal Nehru Custom House, Nhava Sheva: expansion of working hours for all Assessment Groups, examination officers and Out of Charge procedures at CFSs, and continuous operation of the Customs laboratory to expedite test results. Specific contact persons and telephone numbers are provided for examination and assessment issues, and stakeholders may send feedback by email. The measures are to be treated as a Standing Order for officers.

Social Welfare Surcharge liability affirmed on imports paid via export incentive scrips; surcharge must be paid in cash, past scrip debits preserved.
The notice states that Social Welfare Surcharge is chargeable on imported goods even when Basic and Additional Customs Duties are debited to duty credit scrips under export incentive schemes; debit of SWS through duty credit scrips is not envisaged by the Foreign Trade Policy or exemption notifications, so SWS must be paid in cash going forward, while past debits to scrips will be accepted and not recovered in cash.

Import of gifts via courier prohibited except lifesaving medicines and Rakhi; otherwise gifts admissible only on payment of duties.
Import of goods presented as gifts through post or courier is prohibited except for lifesaving drugs/medicines and Rakhi; such consignments seeking the gift exemption are disallowed but may be imported on payment of full applicable duties as personal imports. Lifesaving drugs and Rakhi remain eligible for the notified exemptions. Instruction 9/2017 is rescinded following amendment removing the personal import value cap, and officers must apply customs valuation rules strictly to prevent undervaluation.

Handling of Cargo in Customs Area Regulations enforcement creates a CCSP Cell to oversee cargo facilities and update commissionerate jurisdiction.
The amendment creates a Customs Cargo Service Provider (CCSP) Cell under the Principal Commissioner of Customs (General) charged with enforcement of the Handling of Cargo in Customs Area Regulations, 2009 in all port terminals, private jetties and wharfs, container freight stations and other facilities related to landing of goods and passengers, by inserting that role into the table of charges in paragraph 4 of the earlier Trade Notice and notifying trade to note jurisdictional changes.

Social Welfare Surcharge applicability affirmed: SWS payable in cash on imports despite duty-credit scrip debits.
SWS is chargeable as an additional customs duty on imported goods and is distinct from Basic and Additional Customs Duty; duty credit scrips are a mode of payment for those duties but do not exempt SWS, which must be paid in cash going forward, although past debits of SWS to scrips will be accepted for earlier transactions.

GST practitioner enrolment authority is vested in designated Assistant Commissioners, enabling their treatment as proper officers.
GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to eight Assistant Commissioners. The authorisation is exercised under the Commissioner's power of delegation and designates these officers as Proper Officers for enrolment of GST Practitioners under the Delhi GST framework.

Rupee derivatives at IFSCs permitted with non resident trading and mandatory settlement outside the Indian Rupee under RBI directions.
Rupee derivatives are permitted to be listed and traded on recognised IFSC stock exchanges under RBI directions, with non resident participation by default and resident participation only with RBI permission. Contracts involving the Rupee must be settled in a currency other than the Indian Rupee, with the FBIL Reference rate as the settlement price where available; contract specifications are set by recognised exchanges in consultation with SEBI. Trading is subject to margins, SEBI position limits and RBI authorisation requirements, and the RBI may modify eligibility, limits or margins in the public interest.

Detention of goods: allow release of consignments with valid documents while defective parcels remain detained pending officer order.
Proper Officers may, after verification and on request of the Parcel/Transporting/Courier agency, permit release of consignments with valid documents while detaining consignments with defective documents on the premises of the registered agency; defective consignments shall not be released without a Proper Officer's release order, and any permission to release does not absolve the transporter or owners from joint and several liability under the GST regime.

HS code classification: importers must use specific 8 digit ITC(HS) codes or face licensing regime for 'Others' imports.
Importers must file Bills of Entry with specific 8 digit ITC(HS) codes from Schedule I (Import Policy) instead of using the residual 'Others' category. Continued misclassification will prompt a review and may lead to shifting items entered under 'Others' from free to restricted status, triggering a licensing regime; trade may propose appropriate 8 digit HS codes where existing codes are inadequate.

Rights issue by listed InvITs: prescribed eligibility, merchant banker due diligence, disclosure, ASBA payment and allotment rules govern issuance.
Rights issues by listed InvITs require board approval of the investment manager, listing of the same class of units, in principle stock exchange approval, ongoing compliance with listing obligations, and absence of disqualified persons. The investment manager must appoint merchant banker(s) (including a lead), conduct due diligence, file a draft letter of offer with the Board and stock exchanges, invite public comments, address Board observations, and include Annexure I disclosures. Operational rules cover record date announcement, timelines for opening and closing, demat credit of entitlements, mandatory ASBA payment, minimum subscription threshold, allotment priority and listing of allotted units, alongside filing an allotment report.

Rights issue procedure for REITs mandates eligibility, merchant banker oversight, disclosures, ASBA payment and allotment rules.
Guidelines prescribe conditions for REIT rights issues including board resolution, pre-existing listing of same class units, in principle exchange approval, and absence of disqualifying statuses; require appointment of lead merchant banker and intermediaries with mandated due diligence; mandate filing and public posting of a draft letter of offer with prescribed disclosures and Board observations; set pricing, record date announcement, ASBA payment, dematerialised allotment and specified subscription, allotment and listing procedures; and impose restrictions on further capital issues until listing or refund, with required post-issue allotment reporting.

Statement on deviation in use of proceeds for listed non-convertible debt and preference shares must be filed half-yearly.
Listed entities issuing listed non-convertible debt securities or non-convertible redeemable preference shares must file a half-yearly Statement indicating Deviation or Variation in the use of proceeds in the Annexure-A format, within 45 days of each half year until funds are fully utilised. The report must quantify deviations from objects and allocations, include explanations, auditor comments, and be reviewed by the Audit Committee or Board, with the committee's comments filed with the stock exchange.