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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>Issue and return of imported goods: customs officials prescribe procedures and require proper application and voucher forms.</h1> Regulation 12 empowers the Assistant Commissioner of Customs or Deputy Commissioner of Customs to prescribe the manner in which imported goods are issued from a warehouse for manufacturing or other operations and to direct how unused items are returned to stock, and requires that applications for issue and vouchers for return be in the proper form.

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