Ferro-alloy competitiveness depends on raw-material security, commercially viable domestic mineral access and lower input costs as steel demand expands. Faster exploration and development of manganese, chrome and other critical minerals, supported by mine-auction frameworks that encourage operational production, can reduce import dependence. Measures sought include zero import duties on unavailable-grade raw materials for noble alloys, competitive electricity costs and rationalised electricity levies. Cleaner energy, efficient furnaces, automation and improved raw-material utilisation are also necessary to reduce costs and emissions.

The free trade agreement grants duty-free access across all New Zealand tariff lines for Indian exports and provides Indian tariff liberalisation for a substantial share of New Zealand goods, while preserving exclusions for sensitive dairy, agricultural, industrial and other specified products. It provides duty-free entry, phased levy reductions, and quota-based concessions with minimum import price and other safeguards for identified goods. New Zealand also commits market access for Indian service suppliers and establishes skilled-employment, student-mobility and post-study work visa pathways.

Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.

Anti-dumping duty on Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia and the UAE will remain in force up to and including 16 March 2027. The amendment inserts an overriding provision into the existing anti-dumping duty notification, extending its operation notwithstanding the earlier duration provision. The duty may still be revoked, superseded or amended before that date.

Containerised export cargo shut out or not shipped from KPD-1 West may be transferred to NSD only after the custodian selects containers of a shipping line, obtains Customs approval for the prescribed details, and moves them under preventive escort on an MOT basis. Gate verification, inter-terminal permit records, post-shipment reconciliation, periodic reporting, and an indemnity bond are mandatory. Direct Port Delivery containers remaining at KPD-1 West for over 48 hours may be removed to designated areas at CFS JJP and CFS Sonai under the existing DPD procedure. The CFS custodians must manage yard access, maintain movement records, provide reconciliation reports, execute indemnity bonds, and ensure eligible importers are not subjected to additional conditions or charges.

Anticipatory bail under Section 438 CrPC is an exceptional remedy requiring a substantiated special case, with ordinary bail limitations implicitly applicable. It protects against arrest only for an existing accusation or one reasonably arising from known facts; it cannot provide blanket immunity for future offences or allegations. Pre-arrest protection should not be granted where lawful police custody or evidence discovery is genuinely necessary, since cooperation while on bail does not replace custodial interrogation. For offences punishable by death or life imprisonment, and serious economic corruption allegations, relief is ordinarily inappropriate unless material prima facie shows accusations to be false, groundless or substantially mala fide. Bare assertions of innocence, political victimisation or mala fides are insufficient.

Section 74 CGST extended limitation applies only where available material permits a rational prima facie view that tax shortfall, erroneous refund or wrongful input tax credit arose by reason of fraud, wilful misstatement or suppression of facts to evade tax. Conclusive proof is not required at notice stage, but suspicion or a bare allegation is insufficient. Prior scrutiny, audit, inspection or pre-notice communications may supply the factual basis for a DRC-01 notice if they gave the taxpayer meaningful notice. Section 75 prevents confirmation on new grounds and permits treatment under the ordinary regime where the extended-period allegations are ultimately not established.

Outright assignment of an industrial lessee's entire leasehold estate, including the building, is distinguished from the original grant of a lease. Original leasing or renting is treated as a supply of services, but complete divestment without a retained reversionary interest transfers a proprietary benefit arising from land. Such a transfer falls within the Schedule III exclusion for land and specified building transactions, rather than service classification under Schedule II; GST charge therefore does not arise. Classification depends on the deed's substance, including rights retained, the assignee's assumption of lease covenants, and transferred structures. A sub-lease, licence, or continuing rental arrangement may be characterised differently. Approval charges collected by the industrial development corporation remain distinct from assignment consideration.

Supreme Court sought case details from the Enforcement Directorate and Delhi Police to facilitate expeditious criminal prosecution of Unitech directors without causing inconvenience to homebuyers. Protection of purchasers and completion of stalled housing projects remain central concerns. Project revival measures include RERA registration exemption for specified projects to enable stalled homebuyer loan disbursals, scrutiny of loan accounts classified as non-performing, and authority for the Centre-appointed board to raise outstanding funds, sell inventory, and monetise unencumbered assets for completion of housing units.

GSTR-6 filing deadline for Input Service Distributors for December 2024 is extended until 15 January 2025 under the Goa Goods and Services Tax framework. The extension applies to the prescribed Input Service Distributor return and takes effect retrospectively from 10 January 2025.

Regulation 10A permits clarifications through guidance notes or circulars to remove difficulties in applying or interpreting the Finance Company Regulations. It also permits relaxation of strict enforcement of any regulatory requirement in the interest of financial-market development, subject to written reasons being recorded and payment of any specified fee.

The time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the December 2024 tax period is extended until 15 January 2025. The Commissioner of State Taxes exercises delegated power to extend the filing deadline on the Council's recommendations, with reference to the corresponding central tax measure. The extended filing time is deemed effective from 10 January 2025.

Rule 160 requires specified reporting persons or entities receiving Form No. 97 declarations to file Form No. 98 electronically within prescribed reporting deadlines. Registration through the Reporting Portal generates an Income Tax Department Reporting Entity Identification Number, and the principal officer acts as Designated Director for verification. Statements must be digitally signed and uploaded using prescribed utilities. Defects identified through a Data Quality Report require correction statements, while inadvertently filed reports may be removed through deletion statements. Reporting persons or entities must maintain information-security, archival and retrieval policies.

RCMC or Certificate of Registration is not required, wherever otherwise mandated under the Foreign Trade Policy, 2023, for export consignments with a Free-on-Board value of up to Rs. 3 lakh. Export consignments exceeding that threshold continue to require a valid RCMC or Certificate of Registration wherever applicable. The exemption reduces the initial registration burden for MSMEs, artisans, small businesses, first-time exporters and occasional exporters undertaking eligible small-value exports, including through Postal, Courier, e-commerce and other emerging channels.

Intelligence-led narcotics enforcement led to the interception of four trucks in Assam and Tripura suspected of carrying methamphetamine tablets concealed in vehicle cabins. A total of 231.8 kg of suspected methamphetamine tablets, along with all four vehicles, was seized under the NDPS Act, and three persons were arrested. The action involved coordinated surveillance, interception and searches directed at an alleged drug-smuggling syndicate.

India's Authorised Economic Operator Programme promotes voluntary compliance, supply-chain security, risk-based customs administration and predictable cross-border movement of goods. Compliant trade and logistics entities may receive simplified customs procedures and risk-based facilitation. Proposed process reforms include uniform operating procedures, applicant checklists, single-deficiency processing, time-bound applications, clearer financial-solvency requirements, and strengthened client relationship and validation arrangements. Documentation under the Eligible Manufacturer Importer Scheme has been reduced, supporting lower compliance burdens and a pathway towards higher AEO tiers.

Registration is required where an entity intends to undertake permissible activities not covered by its existing registration or authorisation, while fresh registration is not required for the same already authorised permissible activity. Finance Companies and Finance Units must satisfy applicable establishment, home-regulator, and minimum owned-fund conditions. Core activities include lending, investment, derivatives, factoring, financial leasing, and treasury activities; non-core activities include merchant banking, advisory, portfolio management, operating leases, product distribution, and specified support services. Non-core-only entities may make liquidity and balance-sheet management investments without those investments becoming core activities.

Exchange-of-information requests to Swiss tax authorities could not extend the assessment limitation period where the India-Switzerland agreement's amended information-exchange provision applied only to fiscal years beginning on or after 1 April 2011. A request covering an earlier period was invalid to that extent because the amended provision did not permit obtaining information for the pre-1 April 2011 period. An invalid and futile reference could not trigger the extended period under Explanation ix to Section 153B; the assessment was therefore time-barred and quashed.

Alleged fraudulent procurement of a second passport arose after a passport had been surrendered in money-laundering-related proceedings. Authorities allege that the individual falsely reported the passport as lost and obtained another passport through false information, including an incorrect address in identity documentation and supporting records. The second passport was allegedly used for international travel. Criminal proceedings concern alleged forged documents, false representations and passport-related offences under the Bharatiya Nyaya Sanhita and the Passports Act.

Goa SGST extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The December 2024 monthly return deadline is extended to 22 January 2025. For October-December 2024 quarterly returns, registered persons are assigned filing deadlines of 24 January 2025 or 26 January 2025 according to their principal place of business in the specified States and Union territories. The extension is deemed effective from 10 January 2025.