Hindu Undivided Family membership in LLP: HUF or its karta cannot serve as partner or designated partner.
The Ministry of Corporate Affairs clarifies that, under the LLP Act, only an individual or a body corporate may be a partner; a HUF is not a body corporate. Therefore, a HUF or its Karta cannot be admitted as a partner or serve as a designated partner in a Limited Liability Partnership.

Importer Exporter Code requirement urged for services exporters to improve trade statistics reporting and compliance.
The Department of Commerce, through DGCI&S, is addressing inadequacies in services trade data by collecting import and export of services statistics and urging all services exporters who do not possess an Importer Exporter Code (IEC) to voluntarily obtain IEC from Regional Authorities of DGFT and use it when effecting exports or imports of services so that comprehensive IEC based trade statistics can be captured.

Off-site ATM authorisation expanded: banks may offer all products via ATMs if technology permits and fraud controls are in place.
Banks may offer the full range of products and services through ATM channels provided technology permits and adequate controls are implemented to prevent misuse and fraud; off-site ATM deployment continues under the conditional framework established by prior branch authorisation guidance, without the need for case-by-case permission.

Sovereign Gold Bond framework: eligibility, pricing basis, interest payment, redemption terms, SLR and collateral rules clarified.
Sovereign Gold Bonds set out eligibility (residents, individuals, trusts, institutions), issuance in Government of India Stock with holding certificates and de-mat conversion, denomination in gram units, price and redemption fixed by prior week's simple average closing price for 999 purity gold, permitted payment modes through authorised receiving offices, fixed annual interest paid half-yearly, maturity with pre-mature redemption from the fifth year, SLR eligibility, use as collateral subject to ordinary gold loan LTV rules, taxable interest and capital gains treatment aligned with physical gold, and prescribed forms and transfer, nomination and tradability procedures under the Government Securities Act and Regulations.

Unclaimed containers reporting: Port-wise data on plant and plant products required urgently for inter-agency review.
Request for port-wise reporting of unclaimed containers holding plant and plant products abandoned or confiscated by Customs or custodians, to be compiled by Customs formations and forwarded to the Board for transmission to the Department of Agriculture, Cooperation & Farmer Welfare; the reminder reiterates an earlier directive and attaches Central CCFC meeting minutes, classifying the submission as top priority and most urgent.

Refunds without adjustment under section 245: expedited issuance for small taxpayers and mandated processing and reporting.
Refunds for small taxpayers in specified non-CASS assessment-year cohorts may be issued without setting off outstanding demands under Section 245, permitting immediate disbursal of small-value refunds and cases where outstanding arrears are at or below the stated threshold. Assessing Officers are instructed to process and issue such refunds without adjustment of arrears and to complete the exercise within the prescribed period and report compliance to the Member (Revenue).

Project export approvals: AD banks and Exim Bank may grant unlimited post award approvals and amend terms under FEMA guidelines.
Authorized Dealer banks and Exim Bank may consider and grant post award approvals for project exports and deferred service export proposals without monetary limits and permit subsequent changes in approval terms under relevant FEMA guidelines; the Memorandum of Instructions on Project and Service Exports is revised to reflect the renaming of OCCI as Project Export Promotion Council and to expand the definition of civil construction contracts to include turnkey engineering contracts, process and engineering consultancy services and project construction items (excluding steel and cement).

Electronic Delivery Order implementation: phased rollout requiring airlines and consolidators to issue online delivery orders, with temporary manual exceptions.
Introduction of an Electronic Delivery Order messaging regime at Air Cargo Complex, Bengaluru, with a two-phase rollout requiring airlines to issue electronic delivery orders to direct-delivery customers first and consolidators/freight forwarders thereafter, while permitting retention or temporary issuance of manual delivery orders in specified categories or upon electronic failures.

Appeal procedure for imported food enables referral re testing and hierarchical review up to the Director of Imports.
FSSAI's SOP for import clearance sets a two tier appeal and re testing mechanism: Technical Officers draw samples at bonded warehouses and send them to NABL accredited notified labs; importers may request the Authorised Officer to refer a second sample to a referral lab, and may further appeal the Authorised Officer's order to the Director (Imports). The Imports Division reviews such appeals in consultation with other divisions and communicates the final outcome to the Authorised Officer, with an objective to dispose of appeals within fifteen days.

Zero tolerance to corruption: mandatory monitoring, staff rotation and public reporting to deter corrupt practices and exclude touts.
Zero tolerance to corruption is mandated for DGFT and Regional Authorities, requiring vigilance to preserve integrity and transparency. Officers with dubious reputations are to be placed on a 'Watch List', assigned to non sensitive posts, and subject to work rotation; touts and middlemen must be identified, reported and made persona non grata. The trade community is requested to refuse cooperation with improper activity and promptly report suspected corruption to DGFT and the vigilance apparatus via provided contact channels.

Continuity bonds compliance required: failure to re export within the stipulated period triggers customs duty recovery and possible penal action.
Continuity Bonds for temporary importation of durable containers require re export within the stipulated period, timely application for extensions from Proper Officers as per standing procedure, and submission of monthly statements of containers pending re export. Failures to comply with these conditions have been observed. Non compliance will result in enforcement to recover customs duty with applicable interest and may attract penal action under the Customs Act.

Re-import procedure for drugs: mandatory sampling, government lab testing, and conditional reprocessing under official oversight.
ADC NOC for re-imported drugs requires sampling for complete testing with samples sent to Government/approved laboratories; consignments meeting standards are released. If re-imported material is NSQ, the manufacturer's undertaking may allow release for reprocessing only in the presence of Drugs Inspectors or Port Office representatives, subject to the decision of the concerned DDC(I), and the State Drug Controller/Zonal Officer must be informed.

Temporary duty-free import on bonds requires re-export within six months and renewal of bonds to reflect revised values.
Containers may be temporarily imported duty-free on execution of a bond specifying container number and type, subject to re-export within six months or permitted extension. Revised bond values per container type apply with immediate effect for 2016; fresh bonds should be submitted for the calendar year though existing 2016 bonds remain valid until expiry. Evidence of re-export must be filed within 30 days of actual export; failure to re-export entails payment of duty on actual container value plus interest. The Notice supersedes prior public notices.

Prohibition on import of handsets with fake or duplicate IMEIs: customs verification of GSMA issued IMEI certificates required for clearance.
Customs clearance is conditioned on presentation of consignment wise IMEI certificates obtained by Type Allocation Holders through GSMA registration and ICDR validation. Customs officers must verify via the ICDR that IMEIs are genuine, allocated to the declared Type Allocation Holder, match the declared make/model and form factor, and have not been previously recorded entering India. ICDR risk markings drive verification intensity: green channel consignments face randomized sampling checks, while red channel consignments may be treated as prohibited imports subject to penalties and confiscation under Customs law.

Ornamental fish export health certification: local authorities must inspect, certify consignments and submit certificates to MPEDA.
Ornamental fish exports to the EU require Health Certification issued by Local Competent Authorities designated and overseen by MPEDA and the Export Inspection Agency as Central Competent Authority. LCAs must inspect consignments at least 24 hours before export, certify stock to importing country specifications, issue Health Certificates, submit copies to MPEDA Regional Offices, and report non compliance; MPEDA may withdraw LCA designation for failures. The notice includes the model EU veterinary certificate, an empanelled list of officials authorised from 9 December 2015, serialisation rules, required seals, and a prescribed issuance fee.

E-payment of tax refunds via authorized banks using RTGS/NEFT ensures direct credit to beneficiary accounts and streamlined reconciliation.
Electronic payment of Central Excise and Service Tax refunds/rebates is to be effected through authorized banks using RTGS/NEFT, with Commissioners authorizing sanctioned authorities to use specified banks. Claimants must provide a bank-certified one-time authorization. Refund authorities will send a signed statement of sanctioned orders, a consolidated cheque to the bank, and a soft copy by e-mail; banks will credit beneficiary accounts after deducting NEFT/RTGS charges and furnish UTRs as acknowledgements for reconciliation with the PAO.

Corporate Social Responsibility compliance: Boards must ensure approved spending, disclosures, and projects align with Schedule VII requirements.
Section 135 requires eligible companies to have Board approved CSR policies and programmes recommended by CSR Committees, compute average net profit per Companies Act rules, and spend prescribed amounts that are not business deductions. CSR activities must relate to Schedule VII and may include contributions to trusts or section 8 companies if exclusively for CSR purposes. Ineligible items include employee only benefits, one off events, statutory compliance costs, political contributions and projects outside India. Boards must disclose CSR policy on websites and include an annual CSR report in the Board's Report; government's role is limited to rule making and disclosure requirements.

Temporary importation without duty requires continuity bonds and re export within six months, with revised bond amounts prescribed.
Importation of durable containers temporarily without payment of duty is permitted on execution of a continuity bond specifying container number and type, subject to re export within six months. Revised bond amounts by container type are prescribed with immediate effect; steamer agents/importers must execute additional bonds for the differential within one month. Continuity bonds must notify the Customs Container Cell, may be specific or general, require evidence of re export within 30 days, and allow extensions of the six month period on sufficient cause.

No Objection Certificate requirement for exports of drugs, medical devices and cosmetics waived; exporters must follow import regulations.
Requirement that exporters obtain a No Objection Certificate for shipping bills for exports of drugs, medical devices and cosmetics will not be insisted upon for consignments to specified foreign destinations; stakeholders must nevertheless comply with the regulatory requirements of the importing countries when preparing export documentation.

Car pass system for cross-border cargo allows monitored single-entry vehicle transit to Bangladesh and same day return.
A triplicate Car Pass issued at the Indian exit LCS records vehicle, driver/crew, vehicle-identification, cargo and consignor/consignee details; original is retained by Indian Customs, two copies accompany the vehicle, Bangladesh Customs endorses entry, retains duplicate, returns triplicate, and on re-entry Indian Customs verifies and reconciles the triplicate with the original, confirming particulars and noting re-entry time.