Probation lasts two years for direct appointees and one year for promoted employees. The Chairperson may extend probation for unsatisfactory performance, or reduce or dispense with it for recorded reasons. Successful completion ordinarily results in deemed confirmation. Direct recruits and contract-based employees may be discharged on prescribed notice or pay in lieu during probation. Existing employees selected through direct recruitment may be reverted to their previous grade without notice or pay where performance is considered unsatisfactory.

Re-employment in the Authority requires its specific sanction and is subject to terms and conditions it specifies. A person removed, dismissed, or compulsorily retired on grounds of moral turpitude cannot be re-employed. Unless otherwise determined at re-employment, the service regulations apply as though the re-employed person entered service for the first time on that date.

Deputation appointments require pay fixation protecting the employee's last drawn pay in the parent organisation. Similar pay structures may permit fixation with one additional increment, while dissimilar structures may require consideration of total parent-organisation emoluments to provide reasonable protection. The Competent Authority may also exercise discretion, having regard to applicable appointment factors, to grant up to four additional increments within the pay scale of the deputation grade.

Initial appointments must be made at the minimum pay applicable to the relevant grade. The Competent Authority may exercise discretion to grant up to four additional increments within the corresponding pay scale based on higher academic qualifications, special experience that adds value, or total emoluments received in previous employment.

Contractual appointments may be made where work exigencies require, subject to directions and service conditions that are not more favourable than those for equivalent appointments. Employees in Grade B and above may be taken on deputation where internal candidates are unavailable, with possible permanent absorption after two years at the Competent Authority's discretion. Executive Director appointments on contract or deputation require prior approval before an offer is issued.

Recruitment of whole-time employees is governed by Schedule-I, with officers ordinarily appointed at entry-level Grade A. Higher-grade recruitment is allowed only where suitable internal candidates are unavailable or work exigencies require it. Selection is through competitive examination using written tests, interviews, group discussions, or a combination, except that interviews and group discussions do not apply to Multi-Tasking Staff. Recruitment procedures may be relaxed for recorded reasons while preserving fairness, transparency and merit-based selection. Executive Director appointments require Authority approval before an offer is issued.

Whole-time employees are classified as Officers in Grades A to F and Executive Director, and Multi-Tasking Staff in Grades A to C. Pay is specified for each post or group of posts. Posts at Executive Director level require approval by the Authority, while the Chairperson sanctions posts up to Grade F. Appointments are made by the appointing authority, with no right to appointment to any particular post or grade.

Regulation 5 vests implementation powers in the Chairperson, including authority to issue administrative instructions needed to give effect to the service regulations and secure effective human-resource management. Powers of a Competent Authority are also exercisable by a superior authority. The Authority may waive or relax strict application of the regulatory provisions at its discretion.

Chairperson's power of delegation permits the Chairperson to delegate all or any powers conferred upon her under employee service regulations to a whole-time member, Executive Director, Committee of Executive Directors, or any Officer of the Authority. Delegation may be made subject to conditions determined by the Chairperson, allowing allocation of specified functions within the scope and limitations set by those conditions.

Regulation 3 establishes definitions governing employee service, including appointing, competent and disciplinary authorities and delegated powers. It distinguishes absorption, deputation and external assignment according to the nature of posting and responsibility for remuneration. Duty and service include authorised periods of work, leave, training and related activities, while excluding unauthorised absence unless permitted. Pay-related definitions distinguish compensatory allowance, special allowance, special pay, personal pay, substantive pay, leave pay and total emoluments, with substantive pay confined to basic pay of the substantive post.

Employee-service coverage includes persons appointed by the Authority, including those on deputation and contract. The Competent Authority may prescribe additional deputation terms based on organisational requirements or governing deputation terms. Those terms must conform to the employee-service framework and applicable deputation policy, and bind the deputationist upon acceptance. Temporary personnel and other unprovided arrangements remain excluded unless coverage is specifically provided or extended by decision.

International Financial Services Centres Authority (Employees' Service) Regulations, 2026 establish the legal framework for employee-service matters within the Authority. They are made under the Authority's rule-making powers in sections 11(1) and 11(2), read with section 28, of the International Financial Services Centres Authority Act, 2019. The regulations take effect on publication in the Official Gazette.

Trial in a PMLA matter received a further two-month extension, based on reasons recorded in the Special Judge's letter, for conclusion of the proceedings. The subject matter also concerns enlargement on bail, alleged non-compliance with re-arrest procedure, prosecution reliance on a confessional statement, and allegations of habitual offending and misuse of bail. Prosecution evidence had been directed to conclude within six months, and the miscellaneous application was disposed of.

Consent terms signed by the parties and their representatives were taken on record in two commercial suits. The recorded undertakings were accepted, and both suits were decreed in accordance with their respective consent terms. Drawing up of formal decrees was dispensed with, related notices of motion were disposed of, and any court-fee refund was left to be governed by applicable rules.

Section 80IA(4) deduction applies to enterprises that substantively develop water-treatment and sewage-treatment infrastructure projects under contracts with government or local authorities. Design, procurement, deployment of resources, execution, financial and defect-liability exposure, and project risks indicate infrastructure development rather than a simple works contract; ownership of the facility is not required. Employees' provident fund and ESI contributions paid after the welfare-law due date but before the income-tax return filing due date remain deductible under the applicable payment rule. Accordingly, both the infrastructure-development deduction and disputed employee welfare contribution deductions are available.

Exporters holding AEO status may pay Terminal Handling Charges directly to terminal operators instead of through shipping lines. Eligible exporters with existing P.D. Accounts may use those accounts for direct payment, while those without such accounts may open them with the relevant ports or terminals. Ports and terminals are requested to issue Terminal Handling Charge invoices directly to eligible and willing exporters.

Classification of imported goods as hard disk drives rather than removable or exchangeable disk drives determines entitlement to concessional countervailing duty under Notification No. 12/2012-CE. The relevant tariff description is confined to the six-digit heading and requires application of the ordinary meaning of "hard disk drive". Technical examination of samples, together with expert and departmental opinions, is relevant evidence for resolving the classification dispute.

Approval for scientific research is granted to Santhigiri Ashram, Thiruvananthapuram under the category of a university, college or other institution for the tax years 2026-2027 through 2030-2031. Continued eligibility requires ongoing Scientific and Industrial Research Organization approval, compliance with prescribed conditions, annual filing of Form No. 15 by 31 May after the relevant tax year, and issuance of Form No. 16 donation certificates to donors.

Removable or exchangeable disc drives fall under Tariff Item 84717020 rather than Tariff Item 84717030. Earlier determinations on identical goods adopted Item 84717020, challenges by Revenue were dismissed, and a coordinate-bench determination followed that classification. The established tariff treatment therefore places these disc drives under Item 84717020 for computer storage units in trade.

Filing of bills of entry is temporarily unavailable from 20:00 hours on 1 February 2020 until completion of ICES 1.5 updates required to implement proposed Customs duty-rate changes. Importers, exporters, Customs Brokers and other stakeholders are advised to comply with the temporary filing restriction. The requirement operates as a standing order for officers and staff of all Appraising Groups at Jawaharlal Nehru Custom House.