Section 52A, formerly identified with powers of superintendence, direction, and related matters concerning the Appellate Tribunal, is omitted. The provision contains no surviving operative terms setting out those powers, their scope, conditions, procedures, or consequences. Accordingly, no substantive mechanism is specified under section 52A for superintendence or direction in relation to the Appellate Tribunal.

Compulsory registration of Muslim marriages will operate under the Assam Muslim Marriage Registration (Compulsory) Rules, 2026, framed under the Assam Compulsory Registration of Muslim Marriage and Divorces Act, 2024. Registration will be undertaken by registrars, with panchayat-level officials potentially authorised where application volumes require additional capacity. The framework addresses the registration forum after kazis were barred from registering Muslim marriages.

Valid bonds declared while filing a Bill of Entry will be automatically debited after assessment, reducing the need for physical interaction. Officer intervention is required only where no bond was declared or the available balance is insufficient. First check Bills of Entry will automatically reach the assessing officer after completed examination, without a separate activation step. Incomplete examination reports may be returned to the examiner, and assessment is complete only upon the AC's confirmation. SUP-queue Bills of Entry will use the "NOCFS" routing code before CFS details are entered.

Pain balms containing synthetic pharmacopoeial ingredients do not qualify as Ayurvedic medicines for central excise classification unless manufactured exclusively according to formulae in authoritative Ayurvedic books listed in the First Schedule to the Drugs and Cosmetics Act, 1940. An Ayurvedic drug licence, Ayurvedic labelling, or certificates based on labels do not establish Ayurvedic character where no authoritative text or formulary supports the formula or preparation method. Trade names, trade marks, and distinctive packaging may support classification as patent or proprietary medicines. Such products fall outside the Ayurvedic-medicine tariff entry and are classifiable as patent or proprietary medicines.

ICEGATE enables exporters to apply online for registration or modification of Authorised Dealer Codes and bank accounts, upload supporting records through e-Sanchit, and track approval and PFMS acceptance through a dashboard. ICES automatically debits bonds after assessment when bond details are filed with the Bill of Entry, removing physical bond-debit attendance. Simplified GSTIN-verified ICEGATE registration without a digital signature provides importers and exporters access to bank-account management, ledger viewing, IGST refund-status tracking and electronic query replies.

Policy management emphasises clear communication, policy certainty, macroeconomic and financial-sector stability, efficient use of buffers, and sustained structural reform. Fiscal prudence is treated as necessary to avoid unsustainable stimulus and preserve long-term stability. External-sector resilience rests on services exports and remittances, while oil and gold shocks and weaker capital inflows have created temporary balance-of-payments pressure. Further improvement is linked to lower oil dependence, export diversification, trade agreements, capital inflows and orderly foreign-exchange market management.

Section 43A creates compensation liability where a body corporate handling sensitive personal data or information in a computer resource it owns, controls, or operates negligently fails to implement and maintain reasonable security practices and procedures, causing wrongful loss or wrongful gain to a person. Reasonable security practices may be specified by agreement or law, or otherwise prescribed by the Central Government.

Subscribers holding an Electronic Signature Certificate must perform duties prescribed in relation to that certificate. The provision does not enumerate those duties, leaving their content and scope to prescribed requirements. Compliance is therefore a subscriber obligation linked specifically to the Electronic Signature Certificate.

Software export revenue generated by Technopark reached Rs 17,092 crore in FY 2025-26, reflecting year-on-year growth of approximately 17.3 per cent. Growth is attributed to IT infrastructure, a skilled talent base, and company performance. Technopark also operates as an IT and ITeS hub and startup ecosystem centre, with ongoing campus development intended to expand its position among major IT hubs.

Personal hearing under Section 27 is mandatory where the governing assessment provision requires it. Assessment orders passed without affording that hearing violate the statutory requirement and principles of natural justice, including where the assessee has filed no reply or objections. Where an earlier remand required a reasonable opportunity and objections were filed, failure to provide a personal hearing renders the assessment unsustainable. A fresh hearing is required before a lawful assessment determination can be made.

Custodian and Customs Cargo Services Provider approval for the D' Node Container Freight Station is renewed for five years from 15 March 2020. CWC holds imported goods until clearance for home consumption, warehousing, or transshipment, and holds export cargo for examination and stuffing until export. Approval requires compliance with customs law and cargo-handling regulations and remains subject to review before expiry for non-compliance or governmental directions.

Special leave petitions were dismissed after similar petitions filed against an interim order had already been dismissed. No substantive GST issue, statutory interpretation, or merits-based determination is identified. Pending applications were disposed of consequentially, leaving the challenge without further consideration before the Court at this stage in the special leave proceedings.

SCMTR registration is mandatory for Authorised Custodians, Authorised Notified Carriers, Authorised Sea Agents, Authorised Sea Carriers, Authorised Terminal Operators, persons authorised for e-seals, and Authorised Transhippers. Registration must be completed before obligations under the Sea Cargo Manifest and Transshipment Regulations take effect. Stakeholders required to furnish a bond or bank guarantee must submit it to the dedicated SCMTR Cell for system registration and approval.

Section 10A recognises the validity of contracts formed through electronic means. Where proposals, acceptances, or revocations are communicated electronically or through electronic records during contract formation, the resulting contract cannot be treated as unenforceable solely because an electronic form or electronic record was used.

GST applicability to concession payments relating to arrival and departure duty-free shops beyond customs frontiers remained subject to final adjudication. The claim that the shops were outside the taxable territory provided a prima facie basis for protection, while non-payment risked termination under the concession agreement. Interim restraint against interference and GST levy operated pending adjudication, subject to indemnity bonds and bank guarantees.

Audit requirements imposed by any law for documents, records or information extend equally to material processed and maintained in electronic form. Section 7A of the Information Technology Act, 2000 applies existing statutory audit provisions to electronic documents, records and information without creating a separate audit mechanism.

Online registration or modification of AD Code/IFSC-linked bank accounts in ICES is enabled through ICEGATE, with supporting documents submitted through E-Sanchit. Fresh registration requires a bank authorisation letter, IEC, GST registration certificate, entity and authorised-signatory PAN cards, and a cancelled cheque. IFSC modification additionally requires an NOC from the bank holding the account registered in ICES. Bank confirmation is transmitted directly or cross-checked by email, and verified requests are processed in the system on the same day.

Section 6A permits the appropriate Government to authorise service providers to establish and maintain computerised facilities and deliver specified public services electronically. Authorised providers may collect, retain and appropriate prescribed service charges from service users, including where no express authority for e-service charge collection exists under the underlying legal framework. Different service-charge scales may be specified for different categories of electronic services.

Electronic signatures may authenticate electronic records only where the signature or authentication technique is reliable and specified in the Second Schedule. Reliability requires exclusive linkage and control of signature-creation or authentication data, detection of alterations to the signature and authenticated information, and fulfilment of prescribed conditions. The Central Government may prescribe verification procedures and modify the Second Schedule, subject to reliability and parliamentary laying requirements.

Review of Customs duty exemption notifications, Customs laws and procedures is opened to stakeholder crowdsourcing to align regulatory requirements with changing needs and promote ease of doing business. Importers, exporters, domestic industry, trade associations, customs brokers, customs staff and the public may submit suggestions through MyGov Innovate by 21 August 2020. Difficulties in using the online facility may be raised with the Addl./Joint Commissioner (Appraising Main, Import) through the specified email channel.