Supplementary IGM/EGM filings under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) are permanently disabled at all remaining ports, including Custom House Kandla, with effect from 12 August 2026. Amendments after that date are accepted only through standard SCMTR amendment messages, SAA or SDM. Trade stakeholders, shipping lines and agents operating under Kandla customs jurisdiction must process all adjustments, amendments and supplementary details through the standard SCMTR messages. Legacy or manual supplementary formats are not accepted after 12 August 2026.

Article 12 of the India-UK tax treaty distinguishes treaty taxation of interest from business-income treatment where interest is effectively connected with a permanent establishment. Income-tax refund interest without such an effective connection is taxable as income from other sources at 15% of the gross amount. The distinction is relevant where Indian projects have closed and no project revenue arises during the relevant year.

The time limit for GST assessment orders under section 73(9) of the Bihar Goods and Services Tax Act, 2017, is extended to 30 April 2024 for financial year 2018-19 and to 31 August 2024 for financial year 2019-20. The extension applies to the period specified under section 73(10) for orders concerning recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised.

International transshipment of full-container-load (FCL) containers between the port terminal and designated container freight stations (CFSs) at Kandla is limited to cargo affected by maritime disruptions. For movement to a CFS, shipping lines must file the Import General Manifest using the Transshipment Cargo code, notify the terminal, submit a consolidated container list to Docks Preventive and obtain movement permission for communication to the terminal and CFS. The CFS arranges transport under a Custodian-Cum-Carrier Bond. Containers must be received with original seals intact and stored exclusively in the Customs-approved, physically demarcated area. Opening, examination, stuffing changes, re-containerisation and other reworking are prohibited under this procedure.

Reassessment cannot be initiated on a mere change of opinion where the Assessing Officer considered the issue during the original assessment and the proposed reopening relies on the same facts already on record, without fresh material. In those circumstances, reopening is impermissible because a different opinion on previously considered facts is not a basis for reassessment.

Order 29 Rule 1 of the Code of Civil Procedure permits specified corporate officers to sign and verify pleadings but does not itself authorise them to institute a suit for the company. Authority to sue must be established, including through the company's constitutional documents or a board resolution. Sections 63 and 65 of the Indian Evidence Act govern secondary evidence and require a foundation for admitting photocopies, including an explanation for missing originals where relevant. A disputed commission debt requires admissible supporting evidence; an unsigned account without underlying records or its preparer's testimony, and an unsupported exchange rate, leave the claim unsubstantiated.

Single Unified Multi-Purpose Electronic Bonds under Ekal Anubandh provide an all-India alternative to transaction-wise customs bonds at different ports. Importers and exporters select the obligations covered by a common bond through ICEGATE. Available scenarios include provisional assessment, export promotion schemes, imports under section 143 of the Customs Act, 1962, warehousing, and manufacturing or other operations in private and special warehouses. Bonds for imports at concessional rates of duty are not available in this module. For the specified scenarios in the Jamnagar jurisdiction, acceptance of manual bonds and bank guarantees ceases on 1 February 2026, except in exceptional circumstances with prior approval of the Additional or Joint Commissioner of Customs, HQ (Systems).

New entries assign territorial jurisdiction to Additional Commissioners for Administration, Analytics and Business Intelligence, and Enforcement, and to Joint, Deputy and Assistant Commissioners for Administration and Enforcement. Within each division, the same specified circle territories apply to these functional offices. The different units of the circles identified in the jurisdiction table have jurisdiction over the whole of the corresponding territory specified there. The amendments come into force on a date to be specified by the Commissioner by order; no commencement date is specified in the supplied material.

Importers, exporters and other stakeholders must use empanelled engineers with the relevant specialisation and bear their service charges. After empanelment, pre-shipment inspection agency certification is no longer accepted for valuation of second-hand machinery, although suitably qualified agencies may apply for empanelment. Reports must follow CBIC Circular No. 07/2020-Cus after verification of the goods. Empanelled engineers must submit an April-to-March self-appraisal by the end of the succeeding April for assessment of continued suitability, including consignment details and declared and assessed values.

Restricted administrative funds are not income available for application to charitable objects, while capacity-building support available for those objects is income. Transfers require verification of whether restrictions have been released and control has changed. Exemption under section 10(23C)(iv) remains available where approval is valid and activities are charitable. Up to 15% of income may be retained without conditions; excess income may be accumulated for application within five years. Before assessment year 2023-24, Form 10 and purpose specification requirements under section 11 did not apply to such accumulation. Allocating fees to a development fund does not establish payer intent to make corpus contributions; specifically collected corpus payments require verification. Article 289 immunity depends on income being State income, and Article 12's definition of State does not automatically apply.

The year of convergence is defined by reference to the period in which the convergence date falls. For the purposes of the relevant subsection, section 206 of the Income Tax Act, 2025, identifies it as the tax year containing that date. Section 115JB of the Income Tax Act, 1961, instead identifies it as the previous year containing the convergence date.

Biometric-based Aadhaar authentication for GST registration applicants is to be carried out at designated GST Suvidha Kendra facilitation centres in Bihar, linked to the applicants' state-tax-circle jurisdictions. The centres are also designated to photograph applicants and verify the originals of documents uploaded with registration applications. The Commissioner made the designations under the proviso to rule 8(4A) of the Bihar Goods and Services Tax Rules, 2017, with effect from the date of publication in the official gazette.

The term "Tribunal", for the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, has the meaning assigned to it under section 2(90) of the Companies Act, 2013. For the purposes of the relevant clause in the Explanation to section 115JB of the Income Tax Act, 1961, the same meaning applies.

Dividend income eligibility for exemption under Schedule VI, Table, serial number 11 of the Income-tax Act, 2025 is declared by an aircraft-leasing payee unit located in an International Financial Services Centre (IFSC) through Form No. 1(N) furnished to an IFSC payer unit. The declaration also affirms that the payee continues to operate as an IFSC unit and carry on aircraft leasing during the tax year in which it is submitted.

The procedure for handling export cargo returning to Indian ports because of the closure of the Strait of Hormuz, addressed in Public Notice No. 17/2026 issued by the Chennai IV (Export) Commissionerate on 13 March 2026, applies to the Commissionerate of Customs (Preventive), Jamnagar with immediate effect from 24 March 2026. Difficulties arising in this context may be brought to the notice of the Additional Commissioner (Technical), Customs (Preventive) Commissionerate, Jamnagar.

Advance profiling considers compliance history, operational behaviour, voyage and last port of call, crew profiles, itinerary and cargo. Declarations concerning crew effects, ship stores and satellite devices are assessed for discrepancies, unusual quantities, unauthorised equipment and risks to national security or cargo safety. For vessels not selected for physical boarding, administrative clearances such as Entry Inward are based solely on advance electronic data. The master and appointed shipping agent bear responsibility for compliance and full liability for the accuracy, completeness and truthfulness of declarations, including inventories of ship stores, crew effects and satellite communication devices.

From 1 February 2026, retail sale price-based valuation applies under rule 31D of the Bihar Goods and Services Tax Rules, 2017, notwithstanding other provisions of the valuation chapter. The value of supply is deemed to be the retail sale price declared on the goods, less applicable tax. The tax amount is calculated by multiplying the retail sale price by the applicable tax rate percentage and dividing the result by 100 plus the sum of applicable tax rates. Exemption from rule 86B applies to a registered person other than a manufacturer only in respect of goods specified under rule 31D on which the supplier has paid tax based on retail sale price.

Customs (Preventive), Jamnagar Commissionerate is to follow the procedures and practices adopted by Jawaharlal Nehru Custom House (JNCH), with necessary adaptations, to promote uniformity and consistency in Customs procedures. Departures may be necessary where specific requirements peculiar to the Jamnagar Commissionerate, including infrastructural or geographical constraints, require a different approach. Importers, exporters, Customs brokers, shipping lines, terminal operators, custodians and other stakeholders are requested to bring processes that are not in sync with JNCH's documented processes to the H.Q. Technical Section for examination and appropriate action.

Approval of an insolvency resolution plan gives the plan overriding effect under the Insolvency and Bankruptcy Code, 2016, freezes creditor liabilities and extinguishes claims not included in the plan. These consequences are relevant to income-tax assessments completed after the plan's approval, including whether those assessments are liable to be quashed.

A company with negative net worth is eligible to issue equity instruments for listing if it undertakes to allot at least 75% of the net offer to qualified institutional buyers in accordance with the relevant securities market regulator's regulations in the permissible jurisdiction. The eligibility provisions also replace "two years" with "more than six months" in the proviso to rule 5(e) and qualify the default reference in rule 5(g) by requiring that the default has not been made good.