Srinagar, Sep 13 (PTI) A tourist from West Bengal went missing from the Teetwal area near the Line of Control (LoC) in Kupwara district, prompting a manhunt after his Aadhaar card was allegedly found to be fake, officials said here on Sunday. They said 38-year-old Sanjay Sardar, a resident of Kolkata, went missing on Saturday after leaving behind his Aadhaar card and other personal belongings at a guest house in Teetwal. Sardar had arrived alone at Tangdhar and obtained permission to vis... ... ...

IGST refund eligibility on exports under Advance Authorisation is queried where imported inputs have been cleared using exemptions from basic customs duty and GST. The issue concerns the effect of the omission of rule 96(10) of the CGST Rules on entitlement to refund of IGST paid on such exports.

IGST refund eligibility is considered after omission of Rule 96(10) of the CGST Rules, which had restricted refund claims for exports involving specified import-related benefits. The issue is whether exporters importing raw materials under Advance Authorisation may file shipping bills under the "With Payment of IGST" option, pay IGST on exports, and claim refund of that tax, along with any applicable procedural requirements.

Lab-grown diamond sector development is directed toward Indian control of the full value chain, including machinery, production, jewellery, brands and overseas retail. Central and state-level policy support is contemplated to expand domestic capacity, exports and global market participation. Rough diamond trading companies operating in special notified zones are stated to receive a 15-year income-tax exemption, supporting the objective of establishing India as a rough diamond trading hub. Infrastructure, jewellery parks, stamp-duty waivers, affordable electricity, connectivity and free trade agreements are identified as supporting measures.

BRICS trade facilitation is proposed through elimination of non-tariff barriers, adoption of mutually agreed standards, and efficient payment mechanisms in individual national currencies. EEPC India advocates a common agreement among BRICS members to simplify regulatory procedures and move discussions on non-tariff measures towards implementation. Reducing such barriers is presented as capable of increasing BRICS participation in cross-border trade and supporting engineering exports.

Technical repudiation of a fire insurance claim was treated as legally unsustainable where the insurer had assessed the fire loss, did not dispute its occurrence or quantum, and relied only on alleged procedural non-compliance. Email records and virtual conferences showed repeated efforts by the insured to provide requested material. In the absence of substantive disagreement regarding the assessed fire loss or fraudulent intent, rejection solely for procedural shortcomings was characterised as an unfair trade practice and a deficiency in service.

Territorial jurisdiction over show-cause notices alleging surrogate advertising of Vimal Pan Masala through Vimal Elaichi endorsements is contested before the Delhi High Court. PB Agro LLP maintains that directions to provide documentation, stop the campaign and remove digital promotional material were issued only to brand ambassadors, without hearing the company. It disputes the state regulator's jurisdiction and asserts that Vimal Elaichi is distinct from pan masala. The Centre and the Central Consumer Protection Authority contend that the Bombay High Court has territorial jurisdiction.

Global governance reform is pursued through a BRICS roadmap focused on representation, responsiveness and rule-making, with greater participation for the Global South. BRICS also raises concerns about tariffs, non-tariff measures, protectionism, unilateral sanctions and coercive measures that may disrupt trade, supply chains and energy security. The agenda supports dialogue and diplomacy in West Asia, zero tolerance for terrorism, and a Seafarers' Emergency Support Network to coordinate distress alerts, medical aid, family notifications and evacuations.

Trade-related developments include proposed sanctions on Russia coupled with tariffs on its trading partners, including India, and final anti-dumping and countervailing duties on solar-cell and panel imports from India, Indonesia and Laos. The duties are linked to allegations of unfair government subsidies and injury to domestic industry. Cross-border cooperation also concerns repatriation of trafficked orangutans, climate security, trade, infrastructure and resumed passenger air connectivity between Guangzhou and New Delhi.

Rejection of the application to surrender Core Investment Company registration reportedly keeps Tata Sons within the NBFC framework as an Upper Layer NBFC. The classification imposes enhanced regulatory obligations, including mandatory stock-exchange listing for privately held entities. Revised norms provide for automatic Upper Layer inclusion where an NBFC meets the prescribed asset threshold. Any listing would entail regular public disclosures and greater scrutiny of finances, investments and capital allocation. Enhanced Upper Layer requirements continue for at least five years after listing, even if qualifying thresholds are later no longer met.

Trade policy commitments express concern over trade-restrictive actions inconsistent with WTO rules, including indiscriminate tariffs, unilateral tariff and non-tariff measures, and protectionism presented as environmental action. Unilateral coercive measures, including unilateral economic and secondary sanctions contrary to international law, are condemned for adverse human-rights implications, with a call for their elimination. Counterterrorism cooperation requires zero tolerance, rejection of double standards, accountability for terrorist activity and support, and compliance with international-law obligations.

Reported rejection of Tata Sons' application to surrender its NBFC licence leaves it classified as an upper-layer NBFC and subject to mandatory public listing. The deregistration application was reportedly declined because necessary criteria were not met. The upper-layer NBFC framework identifies entities requiring compulsory listing and automatically includes NBFCs with assets above the prescribed threshold.

Carbon border adjustment mechanisms are characterised as unilateral, punitive, discriminatory and protectionist measures inconsistent with international law, with concern that they may undermine developing countries' climate-change adaptation and resilience efforts. Such mechanisms impose additional import duties on carbon-intensive goods according to emissions generated in manufacture and may affect iron and steel, cement, fertiliser and aluminium exports.

Reported rejection of Tata Sons' application to surrender its non-banking financial company licence is attributed to failure to satisfy applicable deregistration criteria. The company is consequently described as remaining classified as an upper-layer NBFC, a classification carrying a mandatory public-markets listing requirement. The reported position makes a listing of the holding company imminent.

United States final affirmative determinations in anti-dumping and countervailing duty investigations concerning crystalline silicon photovoltaic cells and panels imported from India, Indonesia and Laos establish dumping margins and countervailing duty rates. A final injury determination remains necessary before duty orders may be issued. An affirmative injury determination will lead to anti-dumping and countervailing duty orders based on the established rates, while a negative determination will terminate the investigations.

BRICS opposes unilateral tariff and non-tariff measures that distort trade, disrupt supply chains and widen economic disparities. It also rejects unilateral, punitive, discriminatory or protectionist carbon border adjustment mechanisms that can restrict developing countries' market access and undermine climate-adaptation and resilience efforts. BRICS supports an open, equitable and rules-based multilateral trading system, including restoration of an accessible two-tier binding dispute-settlement mechanism. Its wider agenda links trade reform with resilient supply chains, sovereign control over critical minerals, higher-value manufacturing participation, and improved finance for export-oriented small businesses.

The consensus New Delhi Declaration calls for maximum restraint in West Asia, civilian protection, and dialogue and diplomacy for lasting regional peace. It urges cooperation to maintain global trade, supply chains and energy flows under applicable international law. It also commits members to zero tolerance for terrorism, including cross-border terrorism, terrorism financing and safe havens, while rejecting double standards. Unilateral tariff and non-tariff measures, indiscriminate tariff increases, and environmental protectionism are criticised where inconsistent with WTO rules or trade-distorting.

Upper age-limit eligibility prescribed in a recruitment advertisement cannot be relaxed unless an express statutory or advertised power permits relaxation. An erroneous acceptance of an online application, participation in selection, or provisional inclusion in a merit list does not create an indefeasible right to appointment for an ineligible candidate. Where an earlier proceeding has conclusively determined that the candidate exceeded the upper age limit, the same eligibility issue cannot be reopened in a challenge to non-appointment under res judicata. A relaxation plea that should have been raised earlier is also barred by constructive res judicata.

Marketing and technical support services supplied to an overseas group entity for consideration received in convertible foreign exchange are treated as exports of services rather than intermediary services. Consistent treatment of materially similar services supports export classification where the supplier provides the services directly to the overseas recipient. Consequently, denial of refund of accumulated CENVAT credit on the ground that the services are intermediary services is unsustainable.

Cash deposits during demonetisation require verification of bank statements, Form 26AS, the taxpayer's explanation and supporting business records before being treated as unexplained money. Telecom recharge-coupon resale activity reflected in available tax information may be relevant to establishing the source of deposits. Where the Assessing Officer has not obtained bank information through statutory information-gathering powers or reviewed departmental records and documentary material, the source explanation requires fresh examination. The deposit addition is consequently subject to fresh adjudication after consideration of the available evidence.