Banks maintaining non-resident deposit accounts are to file the monthly NRD-CSR return, code R012, through the CIMS Sankalan portal using rationalised bank-wise consolidated reporting formats. Filing may occur through system-to-system integration, XML file upload, or a screen-based web form, with screen-based submission limited to 2,000 records. RBI manages reporting access and channels, while bank admin-users manage user access. The nodal office must submit the return on or before the tenth day of the following month.

Online or physical submission of Form A2 for outward foreign-exchange remittances must be regulated through internal guidelines approved by an Authorised Dealer's Board or by a Board Committee or Management Committee acting under delegated Board powers. Existing requirements governing remittances based on Form A2 and related documents remain unchanged. The directions operate under the Foreign Exchange Management Act, 1999 and remain subject to permissions or approvals required under other applicable laws.

Global trade distortions should be addressed through WTO-consistent, evidence-based anti-dumping and countervailing measures, without restricting developing countries' policy space for industrialisation. Most-Favoured-Nation treatment, consensus decision-making, special and differential treatment, and a two-tier dispute-settlement system remain central to multilateral trade governance. Imports produced using forced labour are prohibited, while border measures must rely on specific, verifiable evidence, observe due process and WTO rules, and avoid presumptions concerning entire countries, regions or sectors.

Export-oriented market access for Bihar's Makhana is being expanded through a facilitated shipment of popped Makhana from Purnea to Greece. APEDA's support connects producers and exporters with international buyers and strengthens the export value chain. Higher price realisation than domestic selling prices indicates scope for improved producer returns, wider farmer and producer-group participation, and diversification into European markets. Export promotion is linked to a proposed Agri Export Policy and packhouse development.

APEDA facilitated an FPO-led export of frozen food products to Canada by Aterna Foods Producer Company Limited, with support under its Financial Assistance Scheme. The export included frozen vegetables, sweet corn, samosa and other processed food products. Market-linkage initiatives connect Farmer Producer Organisations and Farmer Producer Companies with exporters and global buyers, promoting export-oriented value chains and integrating agricultural produce with processing and international markets.

Component II of the RELIEF intervention extends operational timelines for exporters affected by West Asia maritime-logistics disruptions. It encourages eligible exporters to obtain ECGC cover for upcoming shipments to specified regions with 95% risk coverage. Benefits apply to qualifying Stand Alone Policies and Whole Turnover Policies, covering full container load, less than container load, and reefer containers, but excluding energy shipments. Eligible exporters' insurance premium cannot increase beyond the pre-disruption level during the relevant period.

RoDTEP Scheme continuation is extended until 31 December 2026 for exports made by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units. The scheme remits embedded, un-rebated Central, State and local duties, taxes and levies borne on exported products. Existing RoDTEP rates and value caps remain unchanged throughout the extension.

Illegal wildlife trafficking operations addressed alleged possession, transportation, and attempted sale of elephant ivory, leopard skin, live pangolins, and tiger parts. Possession without licence and trade in elephant ivory or ivory articles are prohibited under the Wild Life (Protection) Act, 1972. Leopards, pangolins, tigers, and their body parts receive Schedule I protection, while pangolins are also listed in CITES Appendix I, prohibiting international trade. Recovered wildlife articles, live animals, and vehicles were transferred or seized for action by forest and specialised wildlife enforcement agencies.

An alleged two-way smuggling arrangement involved airport staff receiving foreign-origin gold dust in wax capsules from transit passengers for clandestine removal into India and transferring diamonds to an outbound passenger for illicit export to Dubai. Seizure included 23 capsules of 24-carat foreign-origin gold dust in wax form and natural and lab-grown diamonds. The modus operandi used the same airport employee to facilitate import-side gold smuggling and export-side diamond smuggling.

Authorised disposal of seized narcotic drugs under the Narcotic Drugs and Psychotropic Substances Act, 1985 involved destruction of 10,842.150 kg of contraband through an approved process supervised by the Drug Disposal Committee and attended by a pollution-control representative. Seized opium was separately deposited with the Government Opium and Alkaloid Works as part of the disposal process, aimed at preventing contraband from returning to illicit drug trafficking and ensuring environmentally safe incineration.

Seizure under the relevant provisions of the Narcotic Drugs and Psychotropic Substances Act, 1985, covered hydroponic weed (ganja) recovered from an international parcel received from Thailand. The contraband was concealed in cake pouches placed among other packets and articles to camouflage its presence. Specific intelligence prompted examination, recovery, weighing and seizure following due legal procedure, with further investigation in progress.

Intelligence-based enforcement under the Narcotic Drugs and Psychotropic Substances Act, 1985, resulted in the interception of a motorcycle and recovery of 4.240 kg of opium. The opium and motorcycle used for transportation were seized after legal formalities, and one person was arrested. Investigation continues to trace the contraband's source and intended destination and identify other persons connected with the suspected trafficking network.

Past-period construction ITC claims may be placed before the Adjudicating Authority with a request to exclude time spent in bona fide writ proceedings under Section 14 of the Limitation Act when applying the statutory ITC time limit. The claim is not automatic: eligibility requires factual application of the functionality test, compliance with other conditions, and consideration of the retrospective substitution of 'plant and machinery' in the own-account restriction.

The reforms establish a judiciary-led National Tribunals Commission as a permanent mechanism for tribunal selections, performance review and disciplinary oversight. Judicially led search-cum-selection committees, transparent processes, expert assessment, financial and administrative independence, and a five-year tenure seek to reduce executive discretion and strengthen professional competence. A common framework governs qualifications, appointments, salaries and allowances, resignation, removal and other service conditions across sixteen specified tribunals and appellate bodies.

GST adjudication safeguards require personal hearing before an adverse decision, confinement of the adjudicated demand to the demand proposed in the show-cause notice, reasoned consideration of the taxpayer's reply, and service through legally valid modes. Personal hearing is mandatory where an adverse decision is contemplated. An adjudication order cannot confirm a demand beyond that proposed in the show-cause notice, and orders must address the taxpayer's response and disclose their factual basis and reasoning.

Post-import authorisation is available only through a warehousing route: the importer must file an into-bond Bill of Entry, execute the warehousing bond, and retain goods under Customs control while obtaining the authorisation. Clearance for home consumption requires an ex-bond Bill of Entry accompanied by the valid authorisation, with duty benefits assessed at that stage. The facility principally concerns freely importable goods and does not regularise prohibited goods; restricted and State Trading Enterprise imports are excluded unless specific relaxation is granted.

Where AMP expenses form part of operating costs and international transactions have been tested as arm's length under TNMM, separate benchmarking of AMP as an independent international transaction is not supported. Segregating AMP through an additional cost-plus analysis or bright-line approach may distort the operating-margin analysis. A receivables adjustment requires verification whether working-capital adjustments already account for the relevant impact.

An expired e-way bill does not by itself establish tax evasion, but expiry coupled with a vehicle wholly different from that recorded in Part B, unexplained delay or route deviation, and absent contemporaneous evidence may constitute substantive transit-documentation non-compliance. Part B must identify the vehicle actually transporting the goods and must be updated after transshipment. Minor-error relaxation does not automatically cover a complete vehicle mismatch. Credible records are required to rebut the presumption arising from movement without a complete and valid e-way bill.

Recognised PSIAs receive a one-time seven-day transitional window beginning September 16, 2026 to issue backlog PSICs for inspections conducted before August 25, 2026, where system restrictions prevented issuance. For applicable inspections, each PSIC must be generated and issued within two days from inspection, and the system permits issuance only during that period. Uploading must occur from the same geographical location or country as the inspection. Other provisions of the earlier framework remain operative.

GST appellate pre-deposit must be assessed against the tax actually remaining in dispute after first appellate relief. Although deposits at the first appellate and Tribunal stages ordinarily operate cumulatively, they do not create unrelated liabilities arising from the same tax dispute. Where the reduced demand is accepted and an earlier deposit exceeds the aggregate prescribed requirement for the surviving tax, the revenue stands sufficiently secured and no duplicate deposit is required. Tribunal fee compliance remains an independent condition, and further deposit is necessary where the earlier payment is insufficient.