Unaccompanied baggage declarations require passenger, shipment, transport, container and imported-article particulars, including declared quantity and value. Transfer of Residence claimants must disclose prior TR availment and relevant short visits to India. Passengers claiming TR allowances certify eligibility based on their qualifying stay abroad or in India, while eligible foreign nationals must report any shortfall in their required Indian stay. The declaration also confirms the accuracy of particulars and compliance with customs requirements, including potential duty and interest liability.

Version 2.0 of the AEO web application enables registration, annexure uploads, real-time application monitoring, online deficiency responses, and digital certification for AEO T2 and T3 applicants. Physical documents must be submitted to the jurisdictional AEO Cell before portal registration and uploads. Existing AEO T1 status holders applying for T2 may use existing credentials. Physical filing without registration is transitional until 31 July 2021; portal registration is mandatory for AEO T2 and T3 certification from 1 August 2021. Earlier applications may continue manually unless migrated without delaying certification.

CBD-I requires arriving passengers to declare travel and baggage particulars, dutiable goods, pets, excess jewellery, specified restricted or prohibited articles, reportable currency and foreign exchange. Positive declarations for these items require Red Channel reporting. Import prohibitions include narcotic substances, intellectual-property-infringing goods, wildlife products, counterfeit Indian currency, specified live animals and incorrectly depicted Indian-boundary materials. Duty-free baggage allowance depends on passenger status and travel mode, with duty payable on goods exceeding the applicable allowance. Currency declarations record aggregate foreign exchange held on arrival when reporting limits are exceeded.

Registration and operational intimation for an authorised courier at a Customs Station are made through Form A under regulation 7. Applicants must disclose existing authorised-courier registration, cargo cleared during prior operations, and any cancellation or suspension of registration. Particulars are required of persons engaged in courier work, including educational qualifications and knowledge of Customs law and procedure. Applicants must disclose penalties, convictions or prosecutions and affirm compliance with the Courier Imports and Exports (Clearance) Regulations, 1998.

Form A1 governs renewal of an Authorised Courier registration deemed invalidated after more than one year of inactivity. The applicant must provide registration details, the date of invalidation, clearance activity, confirmation of payment of government dues, and validity of bond and security. It also requires disclosure of changes in relevant persons or registration particulars, reasons for renewal, and any penalisation, conviction or prosecution. The applicant must declare the information accurate, agree to comply with the regulations, and undertake to report subsequent changes within thirty days.

Courier Shipping Bill-V requires authorised couriers to furnish courier, shipment, exporter, goods, valuation, consignee, e-commerce and MEIS-related particulars for export clearance. It also requires GSTIN and invoice details, disclosure of whether export is on payment of IGST or against bond or undertaking, and the total IGST paid. The authorised courier must confirm exporter authorisation for booking, clearance and export and adherence to the exporter's declaration. The form is authenticated by the authorised courier and carries a customs clearance endorsement.

Courier Shipping Bill-II requires an authorised courier to provide shipment, airway bill, consignor, consignee, invoice, value, GST, and export tax-status particulars. The courier must declare authority from each consignor, confirm that exports comprise permitted bona fide samples, prototypes, or personal-use gifts within prescribed limits, and confirm absence of export restrictions or foreign-exchange transfer. Relevant airway bills and invoices must accompany the form, and the courier must certify the accuracy and consistency of all particulars.

After a correct and complete EGM is filed, ICES will transmit drawback shipping bills to RMS. RMS treatment will determine whether a shipping bill is facilitated for drawback processing without intervention or routed to the proper Customs officer for further action. Shipping bills selected for officer intervention will remain subject to the necessary drawback checks. The existing procedure for crediting duty drawback amounts to exporters' accounts remains unchanged.

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.