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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>Obligation to furnish information requires specified authorities to supply import/export data under notice and daily penalty.</h1> Sections 108A and 108B require specified public bodies and regulated authorities that maintain records or accounts relevant to imports or exports to furnish such information to the proper officer in the manner prescribed by rules. The proper officer may notify defects and allow rectification within seven days or a permitted extension; if not rectified the information is deemed not furnished. Failing to furnish after that, the proper officer may issue a notice requiring production within thirty days and may impose a daily monetary penalty for continued non compliance.

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