OFFICE OF THE COMMISSIONER OF CUSTOMS, NS-II, MUMBAI ZONE-II JAWAHARLAL NEHRU CUSTOM HOUSE PO: SHEVA, TAL: URAN, NAVI MUMBAI 400707 Date: 05-10-2026 PUBLIC NOTICE NO. 125/2026 Subject: Partial amendment to Public Notice No. 86/2009 dated 18.11.2009 issued vide S/ 12-Gen-42/2008 AM(X)/NS-II. Attention of the Trade, Exporters, Customs Brokers, Custodians and all stakeholders is invited to Public Notice No. 86/2009 dated 18.11.2009 issued by this Commissionerate regarding Inter-CF... ... ...

Superseded vide Notification No. S.O. 253(E) dated 26-10-2023 MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY (Personnel-I Section) NOTIFICATION New Delhi the 11th October, 2023 S.O. 4491(E).-In supersession of this Ministry's Notification No. 2(1)/2017-Pers.I (Pt.) dated 7th February 2022 published in the Gazette of India vide S.O. 2024(E) on 29th April 2022 and in exercise of the powers conferred by sub-section (1) of section 69A of the Information Technology Act, 2000 (... ... ...

MINISTRY OF ELECTRONICS AND INFORMATION TECHNOLOGY (Personnel-I Section) NOTIFICATION New Delhi, the 26th December, 2023 S.O. 253(E).- In continuation of this Ministry's Notification No. 2(1)/2017-Pers.I (Pt.) dated 11th October 2023 published in the Gazette of India vide S.O. 4491(E) on 12th October 2023 and in exercise of the powers conferred by sub-section(1) of section 69A of the Information Technology Act, 2000 (21 of 2000) read with rule 3 of the Information Technology (Pro... ... ...

SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 06th October, 2026 SECURITIES AND EXCHANGE BOARD OF INDIA (SETTLEMENT OF ADMINISTRATIVE AND CIVIL PROCEEDINGS) REGULATIONS, 2026 A regulation to provide for procedure and terms of settlement of administrative and civil proceedings, and for matters connected therewith or incidental thereto. No. SEBI/LAD-DOP/ 2026/318 .- In exercise of the powers conferred by Section 15JB of the Securities and Exchange Board of In... ... ...

Protected-system designation under section 70 of the Information Technology Act, 2000 applies to computer resources relating to the National Investigation Agency's Information and Office Management System, together with associated dependencies. Access is confined to persons authorised in writing, including designated employees, need-based managed-service-provider and vendor personnel, and consultants, regulators, government officials, auditors and stakeholders authorised case by case.

Computer resources comprising the Central Know Your Client Records Registry Application and Repository, the Security Interest Records Registry Application and Repository, and their associated dependencies are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to persons authorised in writing, including designated employees, authorised service-provider or vendor personnel requiring need-based access, and specified consultants, regulators, Government officials, auditors and stakeholders granted case-by-case access.

Officers are designated for the procedure governing blocking of public access to information under section 69A of the Information Technology Act, 2000, read with the applicable Blocking Rules. Amitesh Kumar Sinha is the primary Designated Officer, while Sushil Pal is designated to perform the role during the primary officer's absence. The arrangement supersedes earlier designations and ensures continuity in administering public-access blocking safeguards.

GST reverse charge mechanism liability on borrowing-related expenditure requires identification of the underlying supply and verification that reverse charge applies in the particular facts. Borrowing costs may comprise bank processing charges already subjected to GST, loan prepayment charges, and fees connected with deposit-of-title-deeds documentation. Tax-inclusive booking of expenses, including unclaimed eligible input tax credit, must be distinguished from a taxable reverse-charge transaction; the tax base and nature of each debit require verification.

Spouses governed by the Portuguese community of property system are assessed separately rather than as an association of persons or body of individuals. Income under heads other than Salaries is apportioned equally and included in each spouse's total income. Salary income is taxable only to the spouse who actually earns it. Individual returns are filed under the ordinarily applicable prescribed forms, with Schedule 5A in ITR-2 and ITR-3 recording relevant spouse information.

Composite appeal maintainability may arise when suits involving the same plaintiff are consolidated, tried on common evidence, and disposed of by a common judgment with separate decrees. The proviso to Order XLI Rule 1(1) permits dispensing with multiple copies of the common judgment. Where the memorandum challenges both decrees, attaches certified copies of each decree, and carries the requisite court fees, the absence of separate appeal memoranda is a curable procedural defect rather than a fatal bar to appellate consideration on merits.

GST arrest safeguards require credible and recorded reasons to believe, clear evidence of the relevant offence and mens rea, and consideration of investigative necessity, evidence tampering, witness influence, and absconding risk. Arrest must not be routine, mechanical, or based on technical infractions. The arrest memo must identify applicable provisions and provide written grounds of arrest with acknowledgement. Bail conditions must be communicated, proportionate to financial capacity, and not excessive; persons requiring production before a Magistrate must be produced within the prescribed period.

Unconditional withdrawal of a writ petition without express liberty to file afresh ordinarily abandons the Article 226 remedy for the same cause of action. Changes in drafting, additional legal grounds, or challenges to related proceedings do not create a fresh cause where the substantive target remains the same GST adjudication order. Later liberty cannot retrospectively cure an earlier unconditional withdrawal. Article 226 also cannot ordinarily replace a statutory appeal that has lapsed without satisfactory explanation. The procedural restriction concerns maintainability and does not determine the substantive validity of the underlying tax demand.

Section 138 complaints should not be quashed merely because the alleged settlement cheque appears improbable or a later police statement cites a different cheque number. A matter listed for evidence may have reached the evidence stage even if testimony has not commenced. Whether the cheque identified in the complaint was issued, and the significance of differing cheque numbers, are disputed factual and evidentiary matters requiring assessment of the parties and documents at trial rather than detailed evaluation in quashing proceedings.

Clandestine manufacture and clearance require cogent, affirmative and corroborated evidence; documented trading purchases cannot be recharacterised as manufactured goods on untested transporter statements, logos, turnover disparities, or inference alone. Separation of trading and manufacturing turnover determines small-scale industry exemption eligibility, with actual manufacturing clearances and duty payment requiring verification where necessary. Prior departmental knowledge and periodic disclosures negate suppression intended to evade duty, preventing reliance on the extended limitation period. Penalties for deliberate evasion and personal involvement require established clandestine manufacture and conscious participation, while an independent failure to maintain prescribed records remains separately enforceable.

Education cess, secondary and higher education cess, and statutory interest paid in full are liable to appropriation, satisfying the underlying payment liability. Penalties based on the restrictive default-payment regime under Rule 8(3A) of the Central Excise Rules, 2002 do not survive where that regime is ultra vires and the substantive liability and applicable interest have been discharged. Cess and interest obligations consequently stand satisfied, with no remaining penal liability.

Service-tax liability for construction depends on the charging and valuation provisions applicable to the relevant period. Construction for individual purchasers and landowners before 1 July 2010 falls outside the later prospective deeming provision, while educational construction is not a works contract primarily for commerce or industry without proof of such use. Post-amendment residential construction and separately contracted site formation remain taxable where statutory conditions apply. Surviving works-contract liability must exclude the value of goods and be recomputed activity-wise and period-wise; composition eligibility requires contract-wise verification of prior tax payment. Extended limitation and suppression-based penalties require wilful concealment, while rectification rejection does not prevent appellate valuation relief.

Contract manufacture of alcoholic liquor for a brand owner for consideration constituted a taxable service under the negative-list regime. From 1 June 2015, alcoholic liquor for human consumption was excluded from the exemption for processes amounting to manufacture or production of goods. The relevant distinction was between manufacture undertaken independently for oneself and contract manufacturing or job work performed for another person. Consequently, service tax applied to contract manufacture of alcoholic liquor for brand owners during the disputed periods.

Available CENVAT credit balance, where sufficient to meet confirmed service-tax liabilities, may be adjusted against the tax demand and consequential interest. Credit availability does not cure failures to file ST-3 returns or disclose taxable services. Return-filing and disclosure defaults may therefore attract a statutory penalty notwithstanding extinction of tax and interest through credit adjustment; the penalty may be confined to 25% of the service tax payable.

Regular bail in a money-laundering matter remained refused after the Supreme Court declined to interfere with the High Court's rejection of bail and dismissed the special leave petition. The issues identified included the independence of the money-laundering offence from the scheduled offence, the twin bail conditions under Section 45, the sick-or-infirm proviso, proceeds of crime, modus operandi, and reason to believe.

Bankruptcy commencement vests property standing to the bankrupt's credit, including bank-account balances, in the Bankruptcy Trustee by operation of law, regardless of the bankrupt's knowledge. Statutory exclusions for personal ornaments are exhaustive: only qualifying unencumbered ornaments within the prescribed limit are protected, not sale proceeds deposited into a bank account; withdrawals of such proceeds therefore concern estate property and must be returned. Recall of an ex parte return order requires substantiated inability to respond and demonstrated prejudice; unsupported connectivity issues and adequate opportunity to answer do not justify recall.