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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>Insolvency and Bankruptcy Code inclusion expands Customs Act reference to insolvency regime and enforcement consequences.</h1> The amendment substitutes the words in section 142A of the Customs Act to include the Insolvency and Bankruptcy Code, 2016 alongside the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002, thereby expanding the external statutes expressly recognised for purposes of section 142A to encompass insolvency law consequences.

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