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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>Indirect tax dispute definitions clarify scheme scope and identify officers, declarants, and appeal-stage coverage.</h1> Defines core terminology for the Indirect Tax Dispute Resolution Scheme, 2016: Act refers to the Customs Act, 1962, the Central Excise Act, 1944, or Chapter V of the Finance Act, 1994; officeholders and roles such as Assistant Commissioner, Commissioner, designated authority and declarant are specified; 'impugned order' and 'indirect tax dispute' are defined with reference to appeals before the Commissioner (Appeals); 'tax' includes duty; undefined terms take meanings from the Act or rules.

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