Rail-bound ICD containers under transshipment that are selected for scanning at the external DTCS-01 near PUB may instead be scanned at DTCS-02 or MXCS within the port. No separate permission from the Container Scanning Division is required for this in-port scanning arrangement. The revised procedure takes immediate effect, modifies earlier container-scanning directions to that extent, and operates as a Standing Order for concerned customs officers and staff.

Writ jurisdiction under Article 226 will generally not be exercised to resolve disputed facts concerning service of a show cause notice, hearing notice, or order-in-original where an efficacious statutory appeal is available. Allegations of non-service and denial of hearing, disputed by assertions of service through speed post, email, and the web portal, should be examined by the appellate authority. The petitioner was relegated to the statutory appellate remedy, with the appellate authority directed to consider on merits any request to exclude the time spent pursuing the writ petition.

Late fees for delayed filing of Bills of Entry are waived where importers could not file because the ICEGATE system was unavailable during updating of Union Budget changes in ICES. The waiver applies to belatedly filed Bills of Entry relating to Import General Manifests filed between 11:00 AM on 23 July 2024 and 4:00 PM on 24 July 2024. Concerned Deputy Commissioners and Assistant Commissioners must ensure compliance.

Cash capital contributions by partners to a partnership firm are considered as an income-tax compliance issue, focusing on whether partners may introduce capital in cash and the maximum cash amount that may be introduced.

Custom milling of paddy into rice on a job-work basis is a supply of service but is not exempt as an intermediate production process related to cultivation. Milling takes place after harvest, is ordinarily performed by rice millers rather than cultivators, and changes paddy's essential characteristics into rice. GST applies at the concessional rate applicable to job work relating to food and food products, calculated on processing charges rather than the entire value of rice.

Export General Manifest compliance requires delivery of the EGM to the proper officer before departure of a conveyance carrying export goods. Incorrect or unfiled EGMs may delay post-export benefits and incentives. Shipping Bills with EGM errors and pending EGM filings are identified for corrective action. Exporters, Customs Brokers, Shipping Lines and other concerned persons must rectify errors or file pending EGMs, as applicable, to enable post-export benefits and incentives.

India-Japan investment engagement focuses on increasing long-term Japanese institutional capital flows through an enabling business environment, intellectual property protection, policy reforms and integration with global value chains. Facilitation measures include simpler profit repatriation processes, improved access to Indian capital markets, greater regulatory predictability and a seamless cross-border investment environment. GIFT City is explored as a gateway for international capital and Japan-India investment flows.

India-Japan economic cooperation is directed toward deeper trade, investment, technology and business-to-business linkages, including economic security, supply-chain resilience, clean energy and innovation. Collaboration is focused on capital goods, machinery, automotive and advanced manufacturing, with stronger connections between Japanese enterprises and India's Tier-II and Tier-III suppliers, including Micro, Small and Medium Enterprises. Semiconductor manufacturing is identified as a significant investment area. The India-Japan Special Strategic and Global Partnership supports expanded engagement with manufacturing ecosystems, global value chains and resilient supply chains.

India-Cambodia trade and investment cooperation addressed trade diversification, market access, customs alignment, digital payments and investment facilitation. Discussions covered traditional medicine, e-governance, recognition of the Indian pharmacopeia, trade statistics, agricultural cooperation, banking and insurance. The parties agreed on an MoU on Customs Cooperation to promote uniform customs procedures and considered early completion and signature of the Bilateral Investment Treaty. UPI-KHQR payment integration, investment promotion, priority-sector cooperation and a private-sector feedback mechanism were also discussed.

Shipment or dispatch date determines the date of import for second-hand digital multifunction print, copying and scanning machines under the Handbook of Procedures; for sea consignments, the bill of lading date applies rather than the date of arrival at an Indian port. Where bills of lading predated the import-prohibition notification, the prohibition did not govern those consignments. The applicable prior position on equivalent imports therefore supported consideration of provisional release on payment of quantified enhanced duty.

The Memorandum of Understanding creates a cooperative framework for legitimate pharmaceutical exports and safeguards against diversion of narcotic drugs, psychotropic substances and controlled precursors. A voluntary, non-binding code of conduct will recommend industry practices without imposing obligations beyond applicable law. Cooperation includes identifying export bottlenecks, streamlining procedures for compliant exporters, capacity-building programmes, lawful and confidential information sharing, and nomination of company contact persons to coordinate voluntary compliance measures.

USD-INR forex swap facility for FCNR(B) deposits, overseas foreign-currency borrowings and external commercial borrowings enabled banks to access foreign-currency funding through a special swap window. FCNR(B) deposits formed the principal component of the reported foreign-exchange inflows, reflecting participation by non-resident Indians. The FCNR(B) window was scheduled for early closure after the stated mobilisation objective was achieved ahead of schedule, and the inflows were presented as strengthening external buffers through long-term non-resident deposits and institutional funding.

Restrictions on refund of unutilized input tax credit for specified goods under the inverted duty structure category do not apply to zero-rated supplies. Manufacturer-exporters of specified fabrics may claim refund of unutilized GST credit paid on inputs for fabrics manufactured and exported, subject to applicable statutory restrictions. Credit paid on capital goods is excluded. Zero-rated supplies include exports and supplies to a Special Economic Zone developer or unit.

GST exemption for handling and warehousing is confined to agricultural produce that remains unprocessed or undergoes only cultivator-level processing without alteration of essential characteristics. Processed tea, coffee, split pulses, jaggery, spices, dry fruits and cashew nuts are excluded. Inter-State stock transfers of aircraft engines and parts between distinct persons are taxable, with input tax credit available for tax discharge on such transfers. Specified insurance services funded wholly by government, and government-provided general insurance to individuals, are exempt.

Capital assets received on partition of a Hindu undivided family retain the previous owner's cost of acquisition and qualifying improvement costs for capital-gains computation. As partition distribution is not treated as a transfer, the statutory deeming rule requires the previous owner's period of holding to determine the first year for indexation. Where the Hindu undivided family held the asset before 1 April 1981, indexed cost must use the cost inflation index for 1981-82, rather than the year in which the recipient obtained absolute ownership under the partition decree. This results in capital gains being computed with the 1981-82 base year.

Generation and availability of FORM GSTR-2A and FORM GSTR-1A were aligned with extended filing deadlines for FORM GSTR-1 and FORM GSTR-2 for July 2017. FORM GSTR-2A, containing supplier-furnished details, was available to recipients from 11 October 2017 for verification, validation, modification or deletion through FORM GSTR-2, due by 30 November 2017. Recipient changes in FORM GSTR-2 were available to suppliers in FORM GSTR-1A from 1 December to 6 December 2017, enabling acceptance or rejection and consequential amendment of FORM GSTR-1.

SEBI's Cyber Incident Reporting Portal is aligned with the Financial Stability Board's Format for Incident Reporting Exchange framework to standardise cyber-incident reporting. Regulated entities remain subject to existing reporting timelines and must report incidents through the designated email channel and portal. The portal supports staged reporting from initial notification through updates and final closure, using common information fields, standardised definitions and consistent incident classifications. Regulated entities must establish implementation systems and make consequential amendments to relevant bye-laws, rules or regulations where required.

Reassessment under Sections 147 and 148 requires reasons based on material linking the assessee to the alleged escapement of income. Information from the Investigation Wing concerning purported accommodation-entry providers, without evidence connecting the assessee to those entities or transactions, does not establish the required nexus. Where the alleged entry provider's statement is unavailable or contains no reference to the assessee, general allegations of entries to multiple recipients cannot support reopening. Reassessments initiated on that basis were void and cancelled for both assessment years.

Special leave jurisdiction in a customs dispute was invoked against an unspecified prior determination. The Supreme Court found no reason to interfere on the facts presented and dismissed the special leave petition. The material provides no further factual background, statutory issue, legal principle, or reasoning beyond the refusal to grant interference in the customs matter.

Deemed export treatment applies to goods supplied by registered persons to EOU, EHTP, STP and BTP units, with refund of tax available to either the supplier or recipient. Recipient units must give prior Form-A intimation to the supplier and both jurisdictional GST officers, endorse tax invoices after receipt, and circulate endorsed copies as proof of supply. They must maintain auditable digital Form-B records of receipt, use, removal and stock, provide monthly transaction data to the jurisdictional GST officer, and comply with applicable Foreign Trade Policy and duty-exemption conditions.