Addition of inland customs location: Mandideep authorised for unloading imports and loading exports under customs notification
Amendment to Notification No. 12/97-CUSTOMS (N.T.) inserts Mandideep, District Raisen, Madhya Pradesh, as an authorised location permitting the unloading of imported goods and the loading of export goods, thereby adding it to the Table of recognised Inland Container Depots / Land Customs Stations / Ports under the principal notification.

Research approval under section 35(1)(ii) enables donor deduction where organisation keeps separate research accounts and auditor certification.
Approval under section 35(1)(ii) is granted to Hyderabad Science Society as a partly research-engaged institution for a defined period, conditioned on maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the Commissioner or Director (Exemptions) by the filing due date or within 90 days of notification, and furnishing an auditor's certificate specifying donor-eligible research receipts and certifying that expenditures were for scientific research.

Customs exemption for seafood inputs: available subject to MPEDA registration, export linked value cap and Authority certification.
Insertion of condition 98 into the principal Customs exemption notification permits concessional import of goods for processing sea food for export where the importer is registered with the Marine Products Export Development Authority, the total value of imports under the condition does not exceed an export linked cap based on the exporter's prior year FOB exports, and the importer furnishes an Authority certificate certifying prior year exports and the value and quantity already imported in the current year.

Anti-dumping duty rescission on photographic paper follows designated authority's withdrawal recommendation, removing prior import duty on specified origins.
The Central Government rescinds the prior notification imposing anti-dumping duty on black and white photographic paper originating in or exported from the United Kingdom, France and Hungary, following the designated authority's amendment recommending withdrawal after an appellate tribunal order; the rescission is effected under statutory tariff powers and preserves actions or omissions that occurred before rescission.

Annual information return requirement: specified reporting persons must file Form 61A for reportable financial transactions by the prescribed deadline.
Rule 114E mandates furnishing an Annual Information Return in Form No. 61A by specified persons for reportable transactions recorded during a financial year. Form 61A comprises Part A (paper) and Part B (computer-readable media or online) prepared in the data structure specified by the Annual Information Return-Administrator; online submission requires digital signature. Returns must be furnished to the Commissioner (Central Information Branch) or an authorised agency by the prescribed deadline and accompanied, where applicable, by decompression utilities and a certificate of virus-free data.

Composition scheme opt-in deadline extended; eligible dealers must file Form DVAT-02 and declare opening stock to opt.
Persons eligible under the elective tax provisions who elect to pay tax under the composition mechanism must, on or before 25th July of the year of commencement, file Form DVAT-02 stating their intention to pay under the composition provisions and provide particulars of trading stock, raw material, packaging material and finished goods held on the commencement date and liable to tax under the composition rules.

Export of Cut & Polished Diamonds for Certification: amendment adds AGS Laboratories as an approved grading destination.
Amendment to the export framework for cut and polished diamonds substitutes the previously specified Central Gem Laboratory address in Tokyo with an expanded designation that expressly includes the American Gem Society Laboratories in Las Vegas as an additional approved recipient for grading and certification services under the existing policy paragraph governing such exports.

Sanitary import permit requirement for meat and animal products now mandatory, controlling imports under the amended import policy.
Importation of all meat and animal-origin products specified (meat, tissues, organs, eggs, milk and milk products, embryos, ova, semen, and pet food of animal origin) shall be subject to a sanitary import permit issued pursuant to the amended Live-stock Importation framework incorporated into the ITC (HS) Classification of Export and Import Items.

Anti-dumping duty imposed on specified rubber chemicals from select territories, triggering provisional import tariffs and exchange rate conversion rules.
Provisional anti-dumping duty is imposed on imports of rubber chemicals PX-13, MOR and TDQ from the European Union, China, Chinese Taipei and the USA following findings of dumping and material injury. Specific per unit duty rates are set in an accompanying Table by product, origin/export and, where identified, by producer/exporter. Amounts are denominated in US dollars but payable in Indian currency; the applicable exchange rate is that notified by the Ministry of Finance, with the bill of entry presentation date as the relevant date. Duties are effective until the notification's terminal date.

Anti-dumping duty rescission on D(-) Para Hydroxy Phenyl Glycine Base follows finding of no dumping or injury.
Rescinds the definitive anti-dumping duty on D (-) Para Hydroxy Phenyl Glycine Base imports from the European Union after the designated authority's mid-term review found no dumping margin, no likelihood of continued dumping, and no necessity to maintain duties to offset dumping or injury; rescission invoked under the statutory anti-dumping framework and applied prospectively except as to acts done or omitted before rescission.

Anti-dumping duty maintained on NBR imports from Korea and Germany, with a specific duty applied to one exporter.
The Government amended Notification No. 111/2002-Customs to substitute Table entries for exporters/producers of NBR and inserted a proviso imposing a distinct anti-dumping duty on all grades of NBR exported by Korea Kumho Petrochemical Co. Ltd, implementing the designated authority's corrigendum and a Tribunal order under the Customs Tariff anti-dumping rules.

Excise concession for parts of internal combustion engines conditioned on manufacture by Indian Railways and use in locomotive reconditioning.
The notification inserts an entry granting a concession for parts of internal combustion engines, regardless of Chapter, provided they are manufactured in a factory belonging to the Indian Railways and used for reconditioning internal combustion engines of railway locomotives by the Indian Railways including its undertakings.

Import restriction on arms, while small-bore air guns and pistols are exempt for registered shooters with authorization.
Exim Code 93040000 is designated restricted for other arms (spring, air or gas guns and pistols, truncheons) excluding heading 9307, but imports of small bore air guns and air pistols are exempt when intended for shooters registered with rifle clubs or district/state/national rifles associations. Import Licensing Note now permits arms import under license to renowned shooters/rifle clubs for their own use on recommendation of the relevant youth and sports authority, maintaining licensing as the control mechanism while establishing the registration based exemption.

Anti-dumping duty extension on sodium nitrite continues pending sunset review under Customs Tariff Act authority.
The Government amended Notification No.147/2000 Customs to prolong the anti dumping duty on sodium nitrite from the People's Republic of China pending a sunset review initiated by the designated authority. Invoking section 9A(1) read with the second proviso to section 9A(5) and (6) of the Customs Tariff Act and rules 18, 20 and 23 of the anti dumping Rules, 1995, the amendment inserts a paragraph making the anti dumping duty effective up to and inclusive of a specified date.

Appeal procedure under PMLA: filing requirements, fee tiers, time limits, and service mechanisms clarified for appellants.
The rules govern appeals under the Prevention of Money laundering Act to the Appellate Tribunal: appeals must be in the prescribed Form, filed in quadruplicate with copies of the order appealed against, state concise numbered grounds, specify an address for service and the date of service, and, if delayed, include a verified petition explaining the delay with supporting documents. Filing requires payment of a prescribed demand draft fee in tiers related to the fine. The Tribunal's orders must be in writing with reasons; service may be by personal delivery, registered post, affixation with witnesses, or newspaper publication. Interpretation questions are referable to the Central Government.

Authentication of foreign records: deemed valid when from designated authorities or bearing authorised notarial seals.
These rules deem foreign records authenticated for the Act when received from an authority designated under a Central Government agreement or treaty for information exchange or when the record bears the seal and signature of a person authorized to perform notarial acts under the Diplomatic and Consular Officers (Oaths and Fees) Act; they define "record" and adopt Act definitions, commence on Gazette publication, and vest final interpretation in the Central Government.

Retention of seized property: sealed forwarding, acknowledgement slips and mandatory retention until related proceedings conclude.
The authorised officer must index and sign the copy of the retention order and material, enclose Form I inside a sealed inner envelope marked confidential, place that within a sealed outer envelope with Form II, record dispatch details and maintain registers. The Adjudicating Authority or its designated officer returns Form II on receipt and returns Form I after opening; the Adjudicating Authority must keep the order and material for a long-term period or until related adjudication or appellate proceedings are finally disposed, and maintain receipt registers.

Confidential transmission of arrest orders: prescribed sealed dispatch, acknowledgement slips, and mandatory retention for pending proceedings.
Rules require the Arresting Officer to index and seal the copy of the arrest order and material, include prescribed acknowledgement slips (Form I inside, Form II with outer envelope), mark envelopes confidential with dispatch reference, and maintain registers. The Adjudicating Authority or its designated officer must acknowledge receipt by returning Form II and, after opening, return Form I with office seal and signature. The Adjudicating Authority must retain the copy of the arrest order and material for the prescribed retention period and longer where related proceedings or appeals remain pending.

Search and seizure procedures set duties for authorised officers to seize, impound and securely forward materials to adjudicating authority.
These Rules prescribe procedures for search and seizure, impounding, custody and retention of records, and the certified forwarding of reasons and material to the Adjudicating Authority under the Prevention of Money laundering Act. They specify authorised officers and forms for authorisation, seizure memos, acknowledgement slips and summons; set pre search safeguards and assistance powers, seizure and packaging procedures, inventory and sealing requirements; confidentiality, indexed transmission and acknowledgement mechanisms for forwarding materials; impounding inventories and custody limits; and retention periods tied to related proceedings and appeals.

Client identification and record retention mandate enhanced reporting and prompt suspicious transaction disclosure under anti money laundering rules.
These rules require banking companies, financial institutions and intermediaries to maintain and furnish records of specified cash and non cash transactions and client identity, record transaction nature, amount, date and parties, preserve records in hard and soft form per regulator directions for ten years, implement client identification programmes, designate a Principal Officer to report monthly and promptly report suspicious or forged currency transactions, and verify identity at account opening or within a reasonable time.