Faceless customs assessment processes are revised to accelerate assessment and clearance while preserving uniformity, anonymity and risk-based interdiction. Facilitation under the Risk Management System is raised to 90%, subject to retained random selection for interdiction. Verification of self-assessment is expedited by limiting an Appraising Officer to three queries for each Bill of Entry and dispensing with prior approval from the Additional or Joint Commissioner for raising them. Queries must be clear, comprehensive and supported by references to relevant valuation, classification or other details.

Direct Port Delivery is available for advance-filed, fully facilitated full-container consignments requiring neither assessment nor examination. Non-AEO importers may avail the facility without a separate permission letter after DPD registration and allotment of a unique DPD code. Registered importers must use the online One Time Default Intimation to select direct port delivery or a preferred Container Freight Station, with changes submitted at least 72 hours before vessel arrival. Electronic cargo-arrival messages identify eligible containers and applicable scanning requirements.

Delhi Goods and Services Tax special-procedure framework is amended under section 148 by substituting, in paragraph 4, the reference to 1 April 2024 with 15 May 2024. The substituted date applies with effect from 1 April 2024, giving the amendment retrospective commencement from that date.

GST registration applications in Form GST REG-01 are subject to biometric-based Aadhaar authentication, applicant photography, and verification of original documents corresponding to uploaded records. A GST Registration Seva Kendra operates as the designated Facilitation Centre for these functions under the administrative jurisdiction of the Central Registration Cell, with jurisdiction throughout the National Capital Territory of Delhi. The arrangement takes effect from 6 September 2024.

GST rationalisation for amusement park, water park and indoor entertainment admission tickets is sought through a flat 5% GST rate without Input Tax Credit. The proposed rate is intended to reduce ticket prices, improve affordability and increase customer demand in a capital-intensive tourism and entertainment sector. Many smaller and mid-sized operators report limited ability to offset GST liability through ITC. Lower taxation is projected to support facility expansion, revenue growth, new investment, employment and reinvestment in recreational services.

AEO T2 and AEO T3 certification applications are processed through Version 2.0 of the AEO web application for online annexure filing, real-time monitoring and digital certification. Applicants submit physical documents to the jurisdictional AEO Cell, register on the portal and upload relevant annexures; existing AEO T1 holders applying for T2 may use existing credentials. Portal registration became mandatory for T2 and T3 applicants from 1 August 2021, while applications filed before 7 July 2021 may continue manually unless migrated without delaying certification.

The second phase of the Export Risk Management System introduces risk-based processing of duty drawback claims after electronic filing of a correct and complete Export General Manifest. ICES will transmit shipping bills to RMS and receive directions to facilitate claims without intervention or route them for officer-led processing. Selected shipping bills remain subject to necessary Customs checks, while the existing procedure for crediting drawback amounts remains unchanged. Supporting drawback documents may be uploaded through e-Sanchit, and post-clearance audit of drawback shipping bills is contemplated.

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 outward and return movement. The customs-duty concession limits the duty and tax incidence for eligible re-imports to this repair-related value. Clarificatory amendments reinforce the GST Council's position that IGST and applicable cess apply on this basis, without prejudice to their leviability before the amendments.

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 authentication. The Ministry must obtain the Aadhaar holder's consent and inform users of viable alternative identification methods. No portal service may be denied because a user refuses or is unable to undergo Aadhaar authentication. Voter ID Card, PAN Card, Driving License and Passport are recognised alternative identification methods.

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.

Section 74 requires a show-cause notice to be issued at least six months before the outer deadline for passing the order. For financial year 2020-21, using 28 February 2022 as the annual-return due date, the stated order deadline is 28 February 2027 and the notice date is treated as 28 August 2026. A notice issued on 31 August 2026 raises a prima facie objection for non-compliance with this timing condition. Calendar-month computation and the mandatory or directory nature of the requirement remain material issues.

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.