All Industry Rates of Duty Drawback in Chapter 71 are amended for tariff items 711301, 711302 and 711401. The figure in column (4) for tariff item 711301 is substituted from 1851.99 to 1794.11. For tariff items 711302 and 711401, the figure in column (4) is substituted from 29501.09 to 26859.02. These substitutions amend the existing duty drawback Schedule under the Customs and Central Excise Duties Drawback Rules, 2017.

Special additional excise duty on exports of petrol and diesel is revised by substituting the rates in the applicable table. The rate against serial number 1 becomes Rs. 2.5 per litre, and the rate against serial number 2 becomes Rs. 8.5 per litre. The revised duty rates take effect on 16 October 2026.

Customs invites applications to empanel voluntary expert valuers for import and export valuation of diamonds, gemstones, jewellery, pearls, synthetic gemstones and industrial diamond powder. Eligibility generally requires relevant qualifications and five years' valuation experience, subject to reduction or waiver for higher qualifications or exceptional achievement, alongside a clean professional record and independence. Shortlisting follows CV screening, practical assessment and interview. Appointed valuers must submit standardised reports and records, cooperate in proceedings, avoid conflicts, and serve without remuneration; Customs Officers retain final decision-making authority. Appointments are non-transferable and subject to review. F.....

Duty-paid goods cleared by an SEZ Unit into the Domestic Tariff Area may be returned where delivery fails because of market or fashion changes or breach of sale conditions. Return requires identity verification, proof that the buyer has not availed benefits including input tax credit, and maintenance of a separate auditable inventory. Returned goods may be resold without alteration on payment of applicable duty as a fresh domestic sale. Goods requiring repair may also be returned, subject to the prescribed time limits, identity verification, and duty on repair value.

Rule 6 regulates voluntary withdrawal and departmental denial of the composition option. A taxpayer seeking withdrawal must file FORM GST CMP-04, and the indicated effective date cannot predate commencement of the financial year in which the filing occurs. Departmental denial follows notice in FORM GST CMP-05, reply in FORM GST CMP-06, and an order in FORM GST CMP-07. A retrospective denial cannot take effect before the contravention. Tax, interest and penalty may be determined from contravention to the CMP-07 order, while section 9 tax liability applies from issuance of that order.

Government supplies of used vehicles, confiscated goods, old goods, waste and scrap to registered persons are subject to reverse charge, while supplies to unregistered persons require the supplying department to register and pay GST, subject to registration requirements. Delayed GSTR-3B filing with payment of tax and interest ordinarily does not attract penalty under section 73(11), though a general penalty may follow due process. Post-GST price-revision debit or credit notes attract GST rates. GST value includes income-tax TCS, and documented consignments treat the consignor or consignee as owner.

Narcotics trafficking enforcement under the Narcotic Drugs and Psychotropic Substances Act, 1985, involved intelligence-led interceptions at Bengaluru and Delhi airports and near Nagpur. Passenger baggage and a backpack were examined, leading to the seizure of amphetamine and cocaine and the arrest of three passengers. The recoveries included amphetamine concealed in baggage, a ladies' suit and a backpack lining, and cocaine contained in transparent packets within baggage.

Directorate of Revenue Intelligence enforcement action identified an organised gold-smuggling syndicate importing foreign-origin gold through Ahmedabad and Surat airports, followed by handover to handlers, intermediary routing, illegal melting, and cash-based supply through an Ahmedabad jewellery outlet. Further searches recovered undocumented foreign-origin gold bars and records concerning smuggled gold linked to a Dubai-based financier. The investigation identified interconnected roles across the movement, processing, and disposal of smuggled gold; three persons were arrested under the Customs Act, 1962.

TCS under section 52 applies to the Tea Board as an electronic commerce operator conducting electronic tea auctions and settling payments. Buyers deposit a consolidated amount in an escrow account covering tea value, brokerages and Tea Board charges. TCS is collected separately from tea producers on the net value of tea supplies and from auctioneers on the net value of brokerage services. Auctioneers do not receive payment for tea sold through auction.

Stamp-duty valuation differences within the 10% tolerance applicable under the seller-side valuation rule cannot support a purchaser-side addition for inadequate consideration under Section 56(2)(vii)(b)(ii). The beneficial tolerance therefore prevents deemed-income treatment where the variation remains within that range. Limited-scrutiny assessments are confined to issues identified in the scrutiny notice. An addition concerning an issue outside that scope is without jurisdiction unless the assessment is validly converted to complete scrutiny through the required approval process. Both additions were consequently removed from the assessed income.

Del-credere agent status under Para 3 of Schedule I depends on invoicing. Where the supplier invoices the customer, including through the DCA, the DCA is not an agent and its buyer loan is an independent principal-to-principal service; related interest is excluded from the value of goods supplied by the principal. Where the DCA invoices in its own name, it is an agent. Credit extended by such DCA is subsumed in its supply of goods, and the related interest is included in the value of that supply.

Time-expired drugs or medicines may be returned either as a fresh supply or through a credit note. Registered persons may invoice a fresh return supply, while composition taxpayers issue a bill of supply and unregistered persons may use a commercial document without tax. Input tax credit on a fresh return supply must be reversed if the returned goods are destroyed. Under the credit-note method, tax liability may be adjusted only where the statutory timing and input tax credit conditions are met; otherwise, the credit note may be issued without tax adjustment or portal declaration.

A casual taxable person must deposit advance tax on estimated net tax liability after allowing due eligible input tax credit. Exhibitions operating beyond 180 days require normal taxable person registration, supported by an allotment or consent letter for the premises; no advance-tax deposit is required and registration may be surrendered after the exhibition. Excess input tax credit improperly distributed by an Input Service Distributor is recoverable from recipient units with applicable interest and penalty, with voluntary payment through FORM GST DRC-03 or recovery proceedings where payment is not made.

Cash found during a search remains unexplained money where the assessee attributes it to relatives but they cannot substantiate its source. Claims by the mother and wife required independent support, such as bank withdrawals, disclosed earnings, or other cogent material. Confirmations and affidavits alone did not establish ownership or the source of the cash. The addition for unexplained money was therefore sustained against the assessee.

Domestic containers may move by rail or road between CONCOR-operated inland facilities and port terminals only under segregated handling, pre-advice, Customs approval, seal verification, and designated storage requirements. Containers must be distinctly identifiable from EXIM containers and secured with CONCOR seals. Tampered seals bar terminal entry; if detected within the terminal, cargo requires 100% Customs examination at a CFS under Customs supervision at CONCOR's cost. Outbound rail rakes must keep domestic and EXIM cargo separate, contain at least 50% EXIM cargo, and prioritise EXIM loading. Weekly reconciliation reports and indemnity bonds are required.

DPD importers are encouraged to submit a one-time default intimation, preferably electronically, to avoid repeated consignment-wise advance intimation to shipping lines. The mechanism facilitates direct clearance and is intended to reduce transaction time and cost. Failure to notify shipping lines in advance may lead to container movement to container freight stations and consequent delays and additional costs. Non-compliance by shipping lines after acceptance and publication of the intimation should be reported to the DPD Cell.

Rectification of an apparent error may require limited recall where the record does not clarify whether depreciation on goodwill arising from amalgamation was allowed in the preceding year and cited judicial decisions were not considered. The earlier appellate order was recalled only to examine and verify the depreciation-on-goodwill claim on the written-down value of intangible assets, with rehearing confined to that issue.

Exporters using RFID seals for self-sealed export containers must declare the seal type in the designated shipping-bill field at filing. This declaration is necessary to obtain the full benefit of the risk management system and addresses omissions in recording seal details. The requirement forms part of the self-sealing framework for export containers and operates as a standing instruction for customs officers and staff.

Non-adjudication of a ground challenging partial disallowance of business expenses, despite its inclusion in Form No. 36, constitutes a mistake apparent from the record. A discrepancy between the serial numbering in Form No. 36 and separately annexed grounds does not negate that the ground was duly raised. Rectification is therefore available through limited recall confined to adjudicating the omitted ground.

Revision under section 263 was sustained for verification of depreciation on goodwill and revalued intangible assets arising from amalgamation, including consequential written-down-value and brought-forward-loss claims, because the assessment record did not evidence examination or findings despite general depreciation details having been furnished. Revision failed for prior-period rent because it had already been voluntarily disallowed, causing no revenue prejudice, and for the amalgamating entity's disclosed income and expenditure because revised filings showed no assessment error. Depreciation on furniture and fittings for AY 2014-15 must be determined using the revised tax audit report and reconciled written-down value; the revised report cannot be disregarded.