Courier Shipping Bill-I (CSB-I) is the prescribed customs form for export of document consignments through an authorised courier. It records shipment, airway bill, courier, bag and weight particulars. The authorised courier must declare that it holds each consignor's authority to act as clearance agent and that the consignments consist solely of documents of no commercial value, excluding duty-liable, prohibited or restricted export goods. The form requires authentication by the authorised courier and the proper customs officer.

Form Courier Bill of Export-II requires an authorised courier to provide consignment details, including invoices, goods description, consignor and consignee particulars, value, port of shipment, GST information, and IGST export status. The courier must hold consignors' authority for clearance, attach airway bills and invoices, and certify the accuracy and consistency of the shipping bill and supporting records. Eligible goods are bona fide commercial samples, prototypes, or gifts for personal use within prescribed value limits, free from export prohibitions or restrictions and without foreign-exchange transfer.

Courier Bill of Export-I prescribes the shipping-bill format for export of documents through a courier, requiring courier, transport, origin, customs and consignment particulars. The authorised courier must declare that each consignor has authorised it to act as agent for clearance. It must further confirm that consignments comprise only documents of no commercial value and contain no goods liable to duty or prohibited or restricted for export. Signatures of the courier company, authorised courier and proper customs officer are required.

Goods re-imported after export for repairs attract IGST and applicable compensation cess on the fair repair cost, including materials, and insurance and freight for both journeys. Customs concessions exempt duties only to the extent they exceed amounts calculated on that repair-related value. Clarificatory amendments preserve IGST leviability on such re-imports as it stood before amendment.

Delhi GST reverse-charge liability provisions are amended by limiting the recipient class at serial number 4: "Any person" excludes a body corporate. At serial number 5AB, "Any registered person" excludes a person who has opted to pay tax under the composition levy. The exclusions refine the classes of recipients covered by the respective reverse-charge entries.

Voluntary Aadhaar authentication may be used to verify user details in Shram Suvidha Portal modules through Yes/No and/or eKYC facilities. The Ministry must obtain the Aadhaar holder's consent and inform users of viable alternate identification methods. No service may be denied because a person refuses or is unable to undergo Aadhaar authentication. A Voter ID Card, PAN Card, Driving License, or Passport may be used as alternate identification.

Enforcement Directorate searches form part of a money-laundering investigation into alleged hybrid ganja smuggling from Thailand. A case under the Prevention of Money Laundering Act concerns suspected laundering of drug-trafficking proceeds and transfer of funds to Thailand through illegal channels. The inquiry also examines possible foreign-exchange violations and an alleged arrangement involving carriers, visas and funds for transporting narcotic substances.

Foreign-currency deposit mobilisation strengthened foreign-exchange liquidity and supported rupee appreciation. FCNR(B) deposits, together with overseas foreign-currency borrowings and external commercial borrowings, increased aggregate foreign-currency resources. Bank swaps of such deposits with the central bank may create surplus banking-system liquidity and a sterilisation challenge, while oil prices, global yields, dollar movements and foreign equity inflows remain relevant currency-market factors.

Limitation for issuing a show cause notice under Section 74 for FY 2020-21 is examined by reference to the annual return due date and the order deadline under Section 74(10). Where the order deadline is 28 February 2027, Section 74(2) requires notice issuance at least six months earlier, namely by 28 August 2026. A notice issued on 31 August 2026 raises a prima facie limitation objection.

Money laundering investigation under the Prevention of Money Laundering Act concerns alleged diversion of bank loans obtained by Kohinoor Power for a power plant in Jharkhand. The loan proceeds were allegedly transferred to other group entities and used personally. Searches were conducted at eleven premises associated with the group's promoters, directors and auditors. The company entered liquidation proceedings before the National Company Law Tribunal, with limited recovery for creditors.

Sea Cargo Manifest and Transshipment Regulations substitute the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment took effect on 1 September 2026, its Official Gazette publication date. The operative amendment is limited to replacing that specified table entry.

Remaining raw sugar tariff-rate quota of 2,02,550 MT is open to eligible millers and refiners through online applications for seven days. Applications submitted by 5:30 PM form a daily batch for processing on the following working day; later submissions move to the next day's batch. Allocation is subject to scrutiny, eligibility, self-declaration and available quota, and is made for each daily batch in order of aggregate demand. If a batch would exhaust the remaining quota, all applicants in that batch receive pro-rata allocations according to quantities sought. Applications submitted after full exhaustion are not considered. Portal timestamps govern batch placement, and prior scheme conditions continue to apply.

Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.

Omission of rule 96(10) of the CGST Rules without a saving clause applies to all proceedings pending on the date of omission, preventing the rule's restrictions from governing those matters. Section 6 of the General Clauses Act does not preserve pending proceedings after omission of a rule; their continuation requires an express saving provision or a statutory legal device. Unlike the Central Excise and Customs laws, GST law contains no comparable saving clause. CBIC may accept the Supreme Court's stated position.

The auto component industry is encouraged to expand globally through reciprocal market access, overseas manufacturing, international investment and trade partnerships. Supply-chain resilience is to be strengthened through indigenisation of vulnerable products, access to critical minerals, and domestic capacity in auto components, speciality steel, technical textiles and semiconductors. Priority is also given to high-value integrated solutions, artificial intelligence-enabled quality control, vehicle safety and industrial parks offering manufacturing infrastructure. Vehicle scrappage requires coordinated government incentives and fair industry valuation to support replacement demand for new-age vehicles.

IP BRICS Heads adopted Updated Operational Guidelines to direct result-oriented intellectual property cooperation, promote cross-border innovation, and reinforce joint engagement in global IP standards. Priority areas include protection of traditional knowledge and traditional systems of medicine, reinforced patent examination cooperation, exchange of search results, patent analytics, and geographical indication protection and commercialisation. Coordination mechanisms and periodic progress reviews are emphasised for effective implementation and continuity of cooperation.

India's long-term foreign-currency and local-currency issuer ratings were upgraded from 'BBB+' to 'A-', with a Stable Outlook, reflecting resilient economic growth, improved fiscal expenditure quality, strengthened financial-sector soundness, and a robust external position. Fiscal improvement is linked to greater capital expenditure and lower fiscal deficit. Financial resilience is supported by improved banking and non-banking sector asset quality and capital adequacy. External strength arises from a contained current account deficit, services surplus, and foreign-exchange reserves exceeding short-term external debt.

Public Sector General Insurance Companies were advised to focus on profitable business lines, reduce the Incurred Claim Ratio, and accelerate technology use and digitalisation while optimising related expenditure. They are to improve insurance penetration, density, outreach and customer awareness, particularly in underserved segments, while reducing protection gaps. A robust, standardised KPI framework should enable comparable financial and non-financial performance assessment and be reviewed quarterly. Customer grievances require expeditious and quality redressal.

GIFT-IFSC's IBUs mobilised foreign-currency liquidity under the RBI's FCNR(B) deposit swap facility, with 20 IBUs sanctioning USD 54.02 billion and disbursing approximately USD 52.82 billion as at 31 August 2026. Between April and August 2026, IBUs disbursed USD 11.62 billion in External Commercial Borrowings, while Indian banks raised USD 11.12 billion through bond listings on IFSC exchanges. These activities support cross-border financing, international capital-market access and foreign-exchange inflows.

CBDT authorisation permits uploading AEOI information received under agreements covered by sections 90 and 90A into the Annual Information Statement in Form 26AS. Information for calendar years 2022 to 2024 held on 8 July 2026 is subject to a ninety-day upload period, while 2025 information is to be uploaded within ninety days from the end of its month of receipt. The commentary highlights uncertainty for pre-authorisation 2025 data, calendar-year reporting, and the absence of an express timeline for information from 1 January 2026.