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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>Assessment definition clarified to tie dutiability to classification, valuation, exemptions, quantity, origin and provisional/self assessments.</h1> Recasts assessment to mean determination of dutiability and payable duty, tax, cess or other sums with reference to tariff classification, value, exemptions or concessions under notifications, quantitative/measurement bases, origin where relevant, and any other specific factor; and explicitly includes provisional assessment, self-assessment, re-assessment and assessments with nil duty. Additionally updates the Board's name, replaces reference to contiguous zone with Exclusive Economic Zone, and defines 'notification' as publication in the Official Gazette.

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