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    Prima Facie Grave Suspicion under PMLA: discharge denied where materials suffice to proceed to trial.
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Facility for filing supplementary IGM amendments in the existing...

Supplementary IGM amendment under SCMTR: legacy 1.5 format retained until 31 March 2026 to allow testing and system readiness.

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Customs March 12, 2026 Circulars
Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.

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Acts Income Tax