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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>Customs duty recovery scope expanded to include unpaid and short-paid duties, with limitation periods extended.</h1> The amendment broadens the provision to include duties that were not paid and short paid in addition to duties not levied and short levied, replacing multiple textual instances to reflect 'not paid' and 'short paid.' It also increases specified limitation periods from one year to two years in several sub sections and inserts parallel references to payment where the prior text referred only to levy; the accompanying explanation clause is amended to mirror this expanded terminology.

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