Dual-energy solar cookers, all sprinklers including fire water sprinklers, and parts of poultry-keeping machinery are clarified as attracting 12% GST. Agricultural farm produce in packages exceeding 25 kilograms or 25 litres is excluded from "pre-packaged and labelled" supplies and does not attract 5% GST. Specified past-period issues are regularised on an "as is where is" basis. Regularisation for government-programme supplies of pulses and cereals requires a prescribed certificate and non-availment or reversal of Input Tax Credit.

A resolution plan unanimously approved by the Committee of Creditors may be approved where it satisfies mandatory requirements under the Insolvency and Bankruptcy Code, 2016 and the CIRP Regulations. The stated plan provided for resolution process costs, statutory minimum stakeholder payments, eligible resolution applicants, and management and implementation arrangements, and was approved with its addendum. Reliefs directly connected with the resolution process fell within the adjudicating authority's jurisdiction. However, approval of the plan did not automatically grant waivers, permissions, or approvals reserved for governmental, tax, regulatory, or other competent authorities; unidentified, future, and contingent reliefs were not accepted.

International transshipment of LCL containers handling permission for M/s. All Cargo Logistics Limited CFS has been renewed for a further one-year period, extending validity up to 10 September 2026. The CFS must comply with prescribed conditions and procedures under the applicable Board circular, Chennai Customs public notice, the Handling of Cargo in Customs Area Regulations, 2009, the Customs Act, 1962, and further public notices. Any lapse may result in withdrawal of permission without further notice.

Specified DRI & EO officers are empowered to perform Rajasthan GST functions across the State, including tax determination, return scrutiny, assessment, investigation, inspection, search and seizure, summons, recovery, penalties, detention and confiscation proceedings. Most powers require prior written permission of the Director General, while specified functions are vested directly in that office. DRI & EO officers cannot initiate action on the same issue where Commercial Taxes Department proceedings against the taxable person have already begun under the identified scrutiny, assessment, or tax-determination provisions.

The Inland Container Depot at Irungattukottai, Chennai, previously operated as M/s. Kerry Indev Logistics Pvt. Ltd., is renamed M/s. Indev Infra Private Limited for all Customs-related documentation. Its status as a Customs Area and the custodian arrangement remain unchanged, with the notice effecting only a change in name.

Refund claims concerning amounts collected under a constitutionally invalid levy or premium raise issues of unjust enrichment, restitution for payments made under a mistake of law, and the effect of a higher court leaving questions of law open. The material also addresses discretionary relief where a claimant approaches after delay, including whether delayed restitution claims should be entertained. These issues determine the availability and scope of recovery of unlawfully collected amounts without conferring a windfall on the claimant.

The Reserve Bank of India introduced a concessional foreign-exchange swap facility to encourage foreign-currency inflows, strengthen the balance of payments and support foreign-exchange liquidity. The facility applies to fresh Foreign Currency Non-Resident (Bank) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings. Foreign Currency Non-Resident (Bank) deposits constitute the principal source of inflows mobilised under the arrangement. The facility is available for specified time-bound periods, with a later availability period for Overseas Foreign Currency Borrowings and External Commercial Borrowings.

Faceless customs assessment requires complete, legible and correctly linked supporting documents to be uploaded with the Bill of Entry through e-Sanchit. Importers and customs brokers should provide clear product descriptions, technical and end-use information, valuation evidence, manufacturer details where relevant, and specific replies to assessment queries. Duty-exemption claims require documents proving compliance with exemption conditions. Required registrations, certificates, licences and import-monitoring information should be completed or submitted before filing. The documents required depend on the imported goods, and additional documents may be sought for assessment.

Interest or dividend income derived by a co-operative society from investments with another co-operative society qualifies for deduction under section 80P(2)(d). The exclusion of co-operative banks from section 80P benefits under section 80P(4) does not change their status as co-operative societies when an investing co-operative society claims deduction under section 80P(2)(d). Where non-jurisdictional High Court decisions conflict, the interpretation favourable to the assessee is preferred. Accordingly, interest earned on deposits or investments with co-operative banks is eligible for deduction under section 80P(2)(d).

Unauthorised pledge of ZEEL's Hyderabad land as security for loans obtained by promoter-linked entities was treated as a related-party transaction lacking prior audit committee approval. ZEEL failed to disclose the land's deployment in its financial statements. Its Chairman Emeritus was stated to have transferred title deeds by falsely representing management approval and to have concealed the transaction's nature. Securities-market prohibitions and monetary penalties were imposed with immediate effect.

Customs tariff values are revised for specified edible oils, brass scrap, gold and silver through substituted tariff-value tables. The gold and silver entries cover specified forms, concessional-entry goods and defined gold findings, while excluding particular silver forms and certain imports through post, courier or baggage. The tariff value for areca nuts remains unchanged. The substituted tables take effect from 1 August 2026.

Export air-cargo transshipment permission is renewed for a bonded trucking operator to transport cargo from the Air Cargo Complex, Kolkata, to other customs-notified destinations using closed-body trucks under ECTS seal. Permission lasts for three years or until bond expiry, whichever is earlier. Bond liability is debited on collection and restored on delivery to destination Customs. The operator remains responsible for shortages or pilferage and consequent applicable liabilities. Operations must comply with customs transit, transshipment, cargo-handling and foreign trade requirements, and permission is renewable subject to compliance and may be withdrawn after notice and hearing.

Custodianship of import and export cargo is extended to M/s. Sattva Hi-Tech & Conware Pvt. Ltd. for imported goods landed at Kamarajar Port and received at its container freight station. The appointment continues until imported goods are cleared for home consumption, warehoused, or transhipped, and covers export cargo until export. The custodian must comply with statutory custody requirements, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Departmental exoneration in income-tax penalty proceedings does not automatically bar criminal prosecution, because the criminal court retains independent judgment. Where both proceedings rest on identical allegations, accounting entries and evidence, however, the Tribunal's reasoned findings are highly relevant, particularly where no additional criminal evidence exists. Full disclosure of the cash incentive, production of supporting books, and a debatable allocation to a retired partner negated fraud, concealment, wilful neglect and knowledge of falsity. Without the required guilty mental state, allegations of wilful tax evasion, false verification and abetment lacked a prima facie basis; continuing prosecution would amount to abuse of process.

Customs facilities for loading and unloading are extended to Umarwada, Ankleshwar and Bharuch in Gujarat. These notified locations may be used for unloading imported goods and loading export goods, or specified classes of such goods, under the Customs Act framework for appointing places for customs operations.

A penalty under Section 271(1)(c) cannot rest on a show-cause notice that fails to specify whether the alleged default is concealment of income, furnishing inaccurate particulars, or both. An ambiguous notice does not clearly communicate the precise charge and is therefore defective. Applying the binding Full Bench ruling, the Tribunal correctly treated the penalty as invalid because the notice lacked a clear and unambiguous basis for initiating penalty proceedings. No substantial question of law arose, and the issue was resolved in favour of the assessee.

Customs area declaration applies to the premises of M/s. Sattva Hi-Tech & Conware Pvt Ltd. for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and export cargo until export. The declaration is subject to the areas, boundaries and specifications established under earlier public notices. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.

Anti-dumping duty on imports of untreated fumed silica originating in or exported from China PR is continued through an amendment to the existing customs notification. The duty remains effective up to and including 10 February 2027, unless earlier revoked, superseded or amended.

The corrigendum corrects Notification No. 12/2026-Central Excise by replacing "March" with "July" in lines 29 and 30. It operates within the Central Excise miscellaneous exemptions framework and is limited to rectifying those specified references in the earlier notification.

Trade and Sustainable Development policy was examined in relation to international trade disciplines, sustainability regulation and India's trade strategy. Discussions considered carbon markets, carbon pricing, carbon border adjustment measures, sustainability standards and regulatory cooperation, and their implications for trade and industrial competitiveness. Domestic mechanisms, including the Carbon Credit Trading Scheme, Indian Carbon Market, Extended Producer Responsibility framework, and accreditation and conformity assessment systems, were considered for strengthening preparedness for emerging sustainability-related trade disciplines.