Sea Arrival Manifest amendments under SCMTR require a Cargo Summary Notification to have been filed first. Before Sea Entry Inwards, a CSN amendment may be processed directly if no SAM exists; where SAM has been filed, the amended CSN must be followed by a SAM Amendment. Direct SAM-level amendments before SEI also take effect without officer approval. CSN data may be changed except the VCN or rotation number, while CSN deletion after SAM filing requires jurisdictional Customs action. After SEI, CSN changes require an SCA followed by SAA, and direct SAM changes require SAA; both take effect only upon Customs officer approval. CSN-SAM mismatches trigger validation errors, and Error 700 requires refiling.

SCMTR amendments to accepted Conveyance Summary Notices must be filed through the SCA message, while amendments affecting a related Sea Arrival Manifest require the corresponding SAA message. VCNs and rotation numbers cannot be amended through SCA, and post-Sea Entry Inwards amendments require jurisdictional Customs approval before system reflection. Undeclared House Bills must be added through SAA splitting procedures; structural changes, including Straight-to-Consolidated Bill conversions, consolidator PAN changes, or reference changes, require deletion and re-addition rather than field edits. CSN deletion after SAM filing needs officer action or approval. The designated proper officer may examine supporting material and require clarification; post-SEI requests may require justification and remain subject to applicable charges and statutory requirements.

Project importers must submit a complete statement of goods imported under a registered contract, supported by documents including chartered engineer, installation and reconciliation certificates, within three months of home-consumption clearance of the last consignment or any permitted extension. Non-compliance may trigger enforcement of bonds, undertakings or securities, duty demands and penalties. Provisionally assessed bills of entry filed on or before 29 March 2025 must be finalised before 29 March 2027. A one-time special drive permits pending project import finalisation documents to be submitted within one month of 7 October 2026; a dedicated help desk operates during that period.

Export policy for natural barium sulphate (Baryte) classifiable under ITC(HS) 25111010, 25111020 and 25111090 now restricts Grade A (specific gravity at least 4.2) and Grade B (specific gravity 4.10-4.20), making their export subject to applicable authorisation or licensing. Grade CDW with specific gravity below 4.00 remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a stated grade in the Shipping Bill, require mandatory specific-gravity testing before export; the test result determines grade for export-policy purposes. Exporters and Customs Brokers must accurately declare the goods' description, grade, specific gravity and ITC(HS) code, supported by relevant documents.

RoDTEP rebates remain unavailable for exports under the Duty-Free Import Authorization (DFIA) Scheme. Although RoDTEP eligibility was extended from 11 March 2024 to products manufactured by Advance Authorization holders, export-oriented units and special economic zone units, DFIA exports were not included. Exporters must neither claim nor avail RoDTEP for DFIA exports. Exporters that received inadmissible benefits must repay or reverse them with applicable interest and provide payment details to the Drawback section within 30 days; non-compliance may prompt customs proceedings and recovery alerts. The instruction applies immediately.

Inter-CFS transfer of export cargo after grant of a Let Export Order may proceed without Customs escort if the cargo moves directly from the forwarding CFS to the receiving CFS in closed-body trucks or domestic containers under a Customs Bottle Seal. The receiving CFS must verify the seal before de-stuffing, re-stuffing, or further consolidation, as applicable. All other requirements governing inter-CFS transfer of export cargo remain unchanged. The amended procedure takes effect immediately.

Computer resources relating to RBL Bank Limited's Core Banking Solution, Real Time Gross Settlement and Unified Payments Interface Switch, including associated dependencies, are declared protected systems under the Information Technology Act, 2000. Access is confined to written-authorised bank employees, need-based managed-service-provider or vendor personnel, and consultants, regulators, Government officials, auditors and stakeholders authorised case by case. The designation becomes operative upon publication in the Official Gazette.

Section 14A read with Rule 8D supports disallowance of expenditure related to exempt income where the taxpayer admits that indirect expenses were incurred and fails to show that the prescribed computation, based on average investments, is incorrect. The exempt-income expenditure disallowance therefore remains sustainable. Municipal regularisation charges are deductible as business expenditure where they are compensatory rather than payments for an identified statutory offence or an act prohibited by law. Such charges are not barred by the Explanation to section 37(1), and the related disallowance is deleted.

Refund applications concerning IGST paid under an incorrect tax head, together with a request to adjust that amount against CGST and SGST liabilities, required consideration after hearing the petitioner. The High Court directed that both the refund applications and adjustment request be decided within three weeks, while continuing interim protection until a decision was made.

Every Vault Manager must appoint a compliance officer to monitor compliance with the Act and applicable rules, regulations, notifications, guidelines, circulars and directions, and to redress investors' grievances. The compliance officer must immediately and independently report observed non-compliance to the Board and submit quarterly reports, in the Board-specified manner, on compliance failures and investor-grievance redressal.

The Central Government designates Cyber Forensics & Digital Evidence Examiners Laboratory (CF&DEEL), Kolkata, West Bengal, as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authority is limited to computer-media forensics, excluding floppy disk drives, and mobile-device forensics. No additional examination categories are included.

Registration as a portfolio manager requires a fit and proper body corporate with adequate infrastructure, designated personnel, minimum net worth of five crore rupees and specified unencumbered liquid assets. Registered managers must maintain client agreements and prescribed disclosures, act in a fiduciary capacity, segregate client funds and securities, observe prudential investment controls, appoint custodians where required, preserve records, provide periodic client reports and maintain independent compliance oversight. Special regimes apply to eligible fund managers, co-investment portfolio managers and the PRIM mutual fund investment route.

Withdrawal of property-attachment orders followed acceptance of the Tribunal's order in the underlying income-tax proceedings. The Tax Recovery Officer withdrew the attachments with immediate effect, complying with the earlier direction to consider release of the property from attachment. As the attachment issue had thereby been resolved, the related writ appeals no longer required adjudication, and the connected miscellaneous petitions were closed.

Section 79A of the Information Technology Act, 2000 is exercised by the Central Government to designate Regional Forensic Science Laboratory, Kannur, Kerala, as an Examiner of Electronic Evidence within India. The laboratory is authorised to undertake electronic-evidence examination only within its expressly specified forensic scope. That scope comprises computer (media) forensics and mobile devices forensics.

Regulatory applicability extends to every Vault Manager undertaking, or intending to undertake, storage of bullion underlying bullion-related instruments. Existing and proposed bullion-storage activity within that framework falls within the regulatory scope. Regulation 2A takes effect on the ninetieth day from publication.

Low tax effect resulted in the Supreme Court declining to entertain the appeal. The question of law, if any, remained open for adjudication in an appropriate case. The disposition rests solely on the low tax effect and does not determine the underlying legal issue on its merits, preserving that issue for future consideration.

The power bank exclusion from concessional Basic Customs Duty applies only to lithium-ion battery devices with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems under the relevant tariff item are not power banks and remain outside that exclusion.

Computer resources supporting Core Banking Solution, RTGS, NEFT, IMPS switch, UPI switch, ATM switch and SWIFT systems, with associated dependencies, are declared protected systems as Critical Information Infrastructure. Access is confined to bank employees authorised in writing, managed-service-provider personnel and vendors with written need-based authorisation, and consultants, regulators, Government officials, auditors and stakeholders authorised in writing on a case-to-case basis.

Certification requirements now use the term "specified person" in place of "associated person" and define the persons covered, including relevant employees of foreign portfolio investors and foreign venture capital investors working in India. Certification may be obtained through a NISM-specified course or programme, alongside existing routes. Certificate validity and renewal may extend beyond three years where specified by the Board. Related terminology is updated for debenture trustees and self-regulatory organisations.

State Forensic Science Laboratory, Police Line Campus, Tikarapara, Raipur, Chhattisgarh, is designated as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authorised scope comprises Computer (Media) Forensics and Mobile Devices Forensics, covering computer-media and mobile-device forensic work.