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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>Power to simplify customs procedures enables the Board to prescribe alternate documentation and expedite trade facilitation.</h1> A new provision grants the Board a power to simplify or provide different procedure, allowing it to prescribe separate procedures or documentation for classes of importers or exporters, categories of goods, or modes of transport to maintain transparency, expedite clearance, reduce transaction costs, and balance customs control with facilitation of legitimate trade.

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