Clause 2(vi) of the Industrial Incentive Policy, 2006 confines the 80% reimbursement to admitted VAT actually deposited with the Government under the Bihar VAT regime. Entry Tax remains a separate statutory levy; its set-off against later VAT liability reduces VAT payable but does not treat Entry Tax as VAT paid. Requirements to disclose Central Sales Tax and Entry Tax in the passbook restrict reimbursement to VAT declared through self-assessment and exclude assessment additions. Central Sales Tax and Entry Tax therefore do not qualify for the incentive.

Certifying Authorities must conduct half-yearly internal audits covering their security policy, physical security, operational planning, and repository. The substituted requirement replaces the earlier sub-rule governing internal audits and establishes periodic review across these specified security and operational areas.

M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) is declared a customs area under section 8(b) of the Customs Act, 1962, for handling imported full-container-load and less-than-container-load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo until export. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs procedures.

Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed as custodian of imported goods landed at Kamarajar Port, Ennore, and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of cargo brought into its premises for export until export. The custodian must comply with Section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Viking Warehousing CFS is appointed under section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its premises. It is also custodian of export cargo brought into its premises until export. Custodianship is subject to section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions.

Interim facilitation for export consignments of drugs and pharmaceuticals is extended until 31 December 2026, with the existing conditions, procedures and documentation requirements continuing unchanged. After the extended period, export clearance requires strict compliance with the CDSCO Office Order. All other governing terms remain unchanged, and the extension takes immediate effect.

Suspension of a Customs Broker licence under Regulation 16 is confined to appropriate cases requiring immediate action while an enquiry is pending or contemplated. Where the shipping bill, examinations, statements and customs show-cause proceedings substantially predate the suspension, that chronology is inconsistent with the required immediacy. The immediate-necessity condition was therefore not established for suspension. Separate disciplinary proceedings under Regulation 17 may nevertheless continue, as suspension under Regulation 16 does not preclude those proceedings.

Integrated technology-enabled controls require every CFS under JNCH to maintain a digital chain of custody linking gates, vehicles, yards, warehouses, equipment, Customs status and gate-out. Cargo movement, handling, seal cutting, examination, stuffing or delivery must arise from a valid system-generated task, with prior-stage validation. Active Regulatory Holds prevail across connected systems and block delivery, loading, gate passes and exit. Gate-out is an independent reconciliation control; mismatches, unresolved critical alerts or active holds must prevent exit. Tamper-resistant audit trails, real-time alerts, escalations and control-room monitoring are mandatory.

Foreign-award enforcement under Section 48 is confined to specified grounds: public policy does not permit merits review, including factual findings or damages quantification. Compensatory or restitutionary fraud damages and contractual interest may remain enforceable where they do not breach fundamental Indian law; "consequential damages", construed with punitive, exemplary and multiple damages, does not necessarily exclude such relief. Fraud limitation runs from discovery or reasonable discoverability and ordinarily depends on arbitral factual findings. Protection of minors bars enforcement of fraud-based liability against minors for acts of natural guardians or purported agents, while enforcement may continue against non-minor respondents.

Interest on borrowings used to acquire or construct a let-out property may be deducted under Section 24(b), subject to verification of loan terms and computation of the interest component attributable to the property. Interest expenditure connected with an inter-corporate deposit may be deducted under Section 57 only where verification establishes a direct nexus between the borrowings and the deposit. The prescribed verification and consequential computation govern the claimed interest deductions for both assessment years.

Procedure requires applications to be filed in Form 1 by the applicant, an authorised agent, or a legal practitioner, with prescribed paper-books, supporting records, and the filing fee. The Registrar records presentation, scrutinises applications, allows correction of defects, and may decline registration for uncorrected defects, subject to appeal to the Tribunal. Applications must generally arise from a single cause of action, while interim directions may be sought in the principal application or later. Notice is ordinarily served by hand delivery or registered post, and respondents file replies with supporting documents and proof of service.

Online re-filing of customs refund applications is enabled through ICEGATE where an original application has been returned. Importers and exporters may re-submit applications only after rectifying deficiencies communicated by the Refund Section. Manual filing is not available for such returned applications. Full compliance with communicated deficiencies is required before re-filing, as applications submitted without proper rectification may be rejected.

Imports of cosmetics, drugs, medical devices and medical-device manufacturing inputs require category-specific licences, permissions, registration records, invoices, packing lists, origin certificates, labels and quality documentation before clearance. Cosmetics and drugs require additional product, batch, storage and packaging declarations. Drug imports must meet the prescribed residual shelf-life threshold, while shelf-life medical devices must meet thresholds linked to their total shelf life. Personal-use, investigational, testing and limited-quantity imports require the applicable permission and quantities matching it. Discrepancies or doubts may result in referral to the concerned port office.

The Central Government constitutes the Cyber Regulation Advisory Committee under section 88 of the Information Technology Act, 2000. It is chaired by the Minister for Information Technology and includes governmental, financial, investigative, technical, State, academic and industry representatives. Non-official members receive travelling and dearness allowance under Central Government rules at the Ministry of Information Technology's expense. The Committee may co-opt persons for specific meetings.

Certifying Authorities may issue Digital Signature Certificates only under a licence, subject to eligibility, financial safeguards, India-based facilities, a Certification Practice Statement, security policy, audit and pre-commencement conditions. Certificates must conform to X.509 version 3, follow approved identity verification, allow subscriber review before acceptance, be published in a repository, and include an expiry date. Compromised, misused, erroneous, or unnecessary certificates must be revoked and entered on the Certificate Revocation List. Certifying Authorities must preserve specified records, protect confidential subscriber information, maintain key controls, and implement security, continuity, incident-response, and disaster-recovery measures.

Drug-abuse prevention awareness in opium-cultivation areas focused on the harms of opium, cannabis and other illicit drugs, informed refusal at first exposure, resistance to peer pressure, and prevention of progression from use to dependence. Programmes for students, cultivators and residents used interactive sessions, campaign banners, community pledges, Gram Sabha participation and cleanliness drives to promote healthy drug-free lifestyles, community participation and collective action against addiction.

NABKISAN Finance Limited listed India's first social bond dedicated exclusively to water, sanitation and hygiene on the National Stock Exchange. The five-year issue raised Rs. 180 crore, carries an 8.10% coupon, matures in September 2031, and holds domestic AAA stable credit ratings. Proceeds are earmarked for safe water, sanitation and hygiene solutions in rural and underserved communities.

NDPS Act enforcement involved three intelligence-led operations addressing trafficking of amphetamine, cocaine and heroin. Searches of a vehicle's spare tyre, chocolate tubes in cabin baggage, and a backpack carried in a car-pooling taxi revealed concealed substances that tested positive through field-testing kits. The amphetamine, cocaine and heroin were seized, along with the vehicle in the amphetamine operation, and five persons were arrested under the NDPS Act, 1985.

Revenue appeals in GST matters are subject to CBIC monetary thresholds intended to restrict unnecessary litigation. Appeals should generally be pursued only where the stipulated amount is exceeded or the issue has substantial, recurring or cascading revenue consequences. The residual "any other issue" ground requires prudent and limited use. Non-filing under the monetary-limit policy neither constitutes acquiescence nor gives the unappealed matter precedent value. Compliance with these limits is presented as a preliminary objection to sub-threshold departmental appeals.

ITC on capital installations requires determining whether the asset is immovable property under Section 17(5)(d). Earth-fastening for stability or safety does not by itself make modular equipment immovable where it can be unbolted, dismantled, and relocated without fatal damage or loss of commercial identity. For fixed assets, the functionality test considers whether the asset is indispensable to taxable outward supplies or continuous leasing. Claims require segregated EPC contracts, demountability evidence, operational mapping, appropriate plant-and-machinery capitalization, and no depreciation on the GST component.