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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Authorization to issue boat notes allows exporters or agents to issue them subject to officer control and record keeping requirements.</h1> Boat notes must be issued by the proper officer, except where the Principal Commissioner or Commissioner authorises an exporter or authorised agent to issue them; authorised issuers must keep a proper account and furnish specified information to the proper officer. Boat notes must conform to prescribed dimensions and colour, be maintained in duplicate, and be machine numbered.

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