Rule 138 requires an e-way bill, including necessary transport particulars, before road movement of goods above the prescribed threshold, while Section 31 requires the invoice at or before removal. Rule 138A cumulatively requires the person in charge to carry the invoice, bill of supply or delivery challan and the e-way bill or permitted electronic equivalent. Goods moved without both records may be detained under Section 129, and later-created documents do not establish pre-movement compliance. Later documents may support an explanation on genuineness, proportionality or intent, but a credible contemporaneous evidentiary trail is required. Technical defects, short expiry or incomplete records with existing documentation require fact-specific assessment and should not be equated with wholly undocumented movement.

Temporary injunction pending specific performance of a proposed fresh lease requires a prima facie enforceable right under Order XXXIX Rules 1 and 2 of the Code of Civil Procedure. Expiry of the earlier lease and unresolved negotiations on rent, premium, security deposit and escalation do not create a concluded contract; courts cannot formulate and impose lease terms. The statutory authority may prima facie charge rent above the scheduled rate, and the blue pencil rule cannot sever an allegedly invalid term where no concluded agreement exists. Continued possession after lease expiry constitutes unauthorised occupation, and part performance is unavailable where possession was not obtained under the alleged lease agreement. Consequently, no prima facie basis exists for protective injunctive relief.

Regulation 28B authorises the Board, either suo motu or on a Vault Manager's application, to relax strict compliance where the matter is procedural or technical, or non-compliance resulted from factors beyond the entity's control. The Board must record its reasons in writing and may impose conditions in the interests of investors and the securities market. An application must set out the relevant details and grounds and be accompanied by a non-refundable fee through prescribed payment modes.

Regulation 28A empowers the Board to prescribe, through circulars, norms, procedures, processes, methods and guidelines required for implementation of the regulatory framework and matters incidental to it. The provision takes effect on the ninetieth day following its publication.

Paragraph 4.49 of FTP 2023 now permits eligible foreign entities to import rough diamonds into a Special Notified Zone and auction, sell or re-export them on a consignment or outright basis. Eligible entities include foreign diamond-mining companies, their sightholders, and brokers, aggregators, tender entities or auction entities connected with rough-diamond sales, where covered by and subject to conditions applicable under Entry 13F of Schedule IV to the Income-tax Act, 2025. SNZ operations remain administered by the SNZ operator under Customs supervision, and CBIC procedures govern import, auction, sale and re-export of unsold rough diamonds. The amendment takes immediate effect.

The Income-tax (Sixth Amendment) Rules, 2026 amend rule 231 to cover applications seeking waiver, as well as imposition, of penalty and substitute Form No. 161 for waiver applications. The prescribed form requires taxpayer and assessment or reassessment details, assessed and under-reported income, tax and interest payable, additional income-tax payable in lieu of penalty, and payment particulars. Additional income-tax is computed at 100% or 120% of tax on specified under-reported income categories. Applicants must verify that no appeal has been filed against the relevant order and undertake not to file one within the statutory period. The rules take effect upon Official Gazette publication.

The 2026 regulations establish a framework for settlement of administrative and civil securities-law proceedings, including pending appeals. Applicants must file prescribed disclosures, undertakings, waivers and a proposed calculation within applicable time limits; settlement is unavailable for certain repeat applications, ongoing investigations and designated defaulters, and may be declined for serious market-impact defaults. Terms may include a formula-based settlement amount, disgorgement with interest, mandatory disclosures, and remedial or regulatory measures. Fast-track routes apply to designated disclosure or compliance defaults and qualifying monetary-threshold matters. Confidentiality, coupled with settlement reductions, may reward.....

Sugar exports from India to the EU under the tariff-rate quota are allocated 5,841 MT for 2026-27 (October 2026 to September 2027). Export of sugar under the quota remains free, subject to applicable restrictions. Where preferential treatment requires a Certificate of Origin, ADGFT Mumbai must issue it on APEDA's recommendation of the eligible entity and quantity; EU-specific certification requirements continue to apply. APEDA will operate the quota, and existing reporting requirements remain applicable. The allocation period is stated inconsistently as 2025-26 in the allocation provision and 2026-27 in the stated effect.

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.