Cancellation of LUT Bond/BG under EPCG authorisations requires compliance with verification and documentation conditions. Specified EPCG licence holders are subject to verification before cancellation of the corresponding security. In listed cases not requiring verification, importers must submit the original EPCG licence, the EODC issued by DGFT, and an installation certificate accepted by the department to the EPCG Monitoring Cell for processing cancellation.

Conviction for murder on circumstantial evidence requires each incriminating circumstance to be conclusively established and the combined chain to exclude every reasonable hypothesis of innocence. Inconsistencies and omissions in prior witness statements undermined allegations concerning the accused's presence, the movement of the child into the house, and a warning during a search. Discovery of the deceased in the house did not by itself prove participation in the killing, while absconding alone did not conclusively establish guilt or guilty conscience. The prosecution evidence therefore failed to prove guilt beyond reasonable doubt, attracting the benefit of doubt.

National Assessment Centre (NAC) Portal functions as a centralised digital repository and management information system supporting Faceless Assessment by promoting convergence, consistency and uniformity in Customs assessment. It gives importers, Customs Brokers, trade associations, officers and other stakeholders access to material relevant to classification, valuation and other assessment matters. Searchable repositories include meeting records, advance rulings, legal decisions, advisories, audit objections and issues requiring policy intervention, while authenticated role-based access enables authorised officers to manage, monitor and publish designated records.

Scheduled hearing opportunities must be preserved; disposal of a first appeal before the fixed hearing dates expire deprives the taxpayer of the arranged opportunity to present its case and requires corrective intervention. In a scrutiny assessment, a second disallowance of a gratuity provision where the corresponding amount was already disallowed under section 43B, and an unexplained reduction of a Chapter VI-A deduction, require fresh, reasoned adjudication. Reconsideration is confined to those two computation adjustments, without determining their substantive merits at that stage.

Permission for M/s. All Cargo Terminals Limited, CFS, to handle international transshipment of less-than-container-load containers and shipments, including related operations, is extended for a further two-year period up to 10 September 2028. Operations must comply with prescribed customs transshipment and cargo-handling conditions, the Customs Act, 1962, and applicable public notices. Any lapse may result in withdrawal of the permission without further notice.

Import clearance for cosmetics, drugs and medical devices requires verification of mandatory compliance documents before Out-of-Charge is granted. Proper officers must check applicable licences, permissions, registration certificates and prescribed particulars against the relevant compliance checklist. Importers, Customs Brokers and other stakeholders must upload mandatory records through e-SANCHIT to facilitate expedited clearance.

GST treats free samples and gifts supplied without consideration as outside supply unless Schedule I applies, while input tax credit is generally blocked for related inputs, input services, and capital goods. Buy-one-get-one-free offers are bundled supplies for a single price, taxable as composite or mixed supplies, with input tax credit available. Invoice discounts and pre-agreed volume discounts may reduce value of supply when applicable conditions, including recipient reversal of attributable credit, are met. Secondary post-supply discounts may be documented through commercial credit notes but do not reduce value of supply or affect supplier credit availability.

ICD-bound import containers selected for scanning at JNCH may be scanned at a Mobile Scanner without further permission, even if originally allocated to a Drive Through Scanner. Scanning must be completed before onward movement from the terminal. BMCT containers may use the nearest Mobile Scanner or DTCS02. Clean containers may be released under prescribed Customs procedure, while suspicious containers must be sent to the nominated CFS for 100% examination. Port Terminal Operators must maintain records and submit consolidated weekly scanning reports every Monday.

GST treatment of PSLCs traded between banks through the RBI e-Kuber portal treats the transactions as inter-State supplies of goods, attracting IGST. Seller banks bear GST under forward charge for supplies made from 1 July 2017 to 27 May 2018, while buyer banks bear GST under reverse charge from 28 May 2018. No additional IGST is required where the liable bank has already paid CGST and SGST, or CGST and UTGST, on the relevant supply.

Unutilized input tax credit may be transferred in a business reorganisation involving transfer of liabilities through electronic filing of FORM GST ITC-02. For demergers and other partial transfers of assets and liabilities, credit is apportioned by the asset-value ratio at the State-level distinct-person registration, using all business assets. The ratio applies to the combined CGST, SGST/UTGST and IGST credit and also cess; allocation among individual tax heads remains flexible within available balances. The asset ratio is measured on the appointed date of demerger, while the relevant credit balance is that available when FORM GST ITC-02 is filed.

Pending notification of the revised post-sale discount provision, GST credit notes must meet the existing conditions: a pre-supply agreement establishing the discount, specific linkage to relevant invoices, and recipient reversal of attributable input tax credit. Each tax credit note should be linked to individual invoices. TallyPrime item-mode generation does not require quantities or rates to be stated. Post-sale discount compliance is also subject to Circular 251/08/2025-GST.

Jan Sunwayi programmes provide direct, prompt and accessible grievance redressal for opium cultivators, including name corrections, Namantaran, and eligibility connected with the upcoming Settlement Operation. Cultivators are advised to avoid middlemen or intermediaries and seek clarification or assistance directly. These measures complement anti-drug awareness and preventive outreach aimed at preventing illegal trafficking, diversion and abuse of narcotic drugs and psychotropic substances.

Narcotics enforcement operations in Rajasthan led to seizures of poppy straw, opium, hydroponic cannabis, cash, vehicles and a loaded country-made pistol, with four arrests. Poppy straw was recovered from vehicles and premises, including a truck where it was concealed beneath cement bags. Opium and cash were recovered from residential premises, while hydroponic cannabis concealed in an international parcel was recovered at the Foreign Post Office, Jaipur. The seized articles were taken under relevant provisions of the Narcotic Drugs and Psychotropic Substances Act, 1985, and supply-chain investigation continues.

Free Trade Agreement-led market access is positioned to expand international opportunities for entrepreneurs in Uttar Pradesh by supporting exports, investment inflows and access to overseas markets. International trade engagement is supported through direct business access to global markets, buyer-seller meetings and promotion of the State's products, cuisines and services. Export expansion, international investment, tourism and global recognition of State brands form the stated next phase of economic development, supported by coordination between governments and trade and industrial stakeholders.

The official visit includes participation, as India's Governor, in the Annual Meeting of the Board of Governors of the Asian Infrastructure Investment Bank, alongside bilateral meetings and engagement with governmental leadership, business leaders and investors. The AIIB focuses on sustainable infrastructure and productive-sector investment in Asia to promote sustainable economic development, wealth creation and infrastructure connectivity.

India-US bilateral trade negotiations seek completion of the first-phase Bilateral Trade Agreement through a reciprocal trade arrangement lowering trade barriers and tariffs. Further negotiations are required because of changed US tariff conditions, forced-labour tariffs on Indian goods, a possible investigation into excess industrial capacity and subsidies, and sanctions legislation relating to Russia. Ministerial and bilateral engagements will review progress on the proposed reciprocal arrangement.

Banking-service continuity measures anticipate possible disruption from a three-day employee strike. Customers are advised to complete essential transactions in advance and use ATMs/ADWMs, mobile and internet banking, UPI, business correspondent points and other digital channels. Branch and office operations at participating institutions may be affected, while essential services are to be maintained where possible. Union demands include a five-day banking week, pension improvements and transition options from the National Pension System to the old pension scheme.

Second-half dated-security borrowing will be completed through weekly auctions across maturities ranging from 3 years to 50 years, including Sovereign Green Bonds. Switching and buyback operations will continue to smooth the redemption profile, while a greenshoe option may permit retention of additional subscriptions. Treasury Bill borrowing will proceed through 91-day, 182-day and 364-day instruments. Auctions will offer non-competitive bidding for specified retail investors, and flexibility is retained to modify issuance terms or introduce non-standard maturity instruments, floating-rate bonds and inflation-indexed bonds.

From 1 October 2026, employer and employee contributions are payable under section 29 for establishments across Gujarat's 15 non-implemented and 16 partially implemented districts. Employees of these establishments are to receive Chapter IV benefits through the Employees' State Insurance Corporation. The territorial implementation operates under the third proviso to the First Schedule of the Code on Social Security, 2020, replacing the earlier arrangement while preserving prior acts and omissions.

Eligible registered persons with aggregate turnover not exceeding two crore rupees may elect not to furnish annual returns for financial years 2017-18 and 2018-19, with non-filing by the due date treated as deemed furnishing. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, before the due date only. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may voluntarily pay the liability through FORM GST DRC-03.