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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>Import of goods governed by customs law; IGST imposed as an additional customs duty alongside basic customs duty.</h1> Import of goods is governed by the Customs Act, 1962, and the Customs Tariff Act, 1975; IGST is levied at import as an additional customs duty alongside basic customs duty, which places imports within the customs regime rather than the Section 3 supply provisions.

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