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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>Reciprocal information exchange for customs enables cross-border agreements to share data for trade facilitation and enforcement.</h1> Authorises the Central Government to enter into agreements with foreign governments or competent authorities to exchange information for trade facilitation, risk analysis, compliance verification and investigation of offences; permits notification of conditions for application to a contracting State; allows information so received to be used as evidence subject to those conditions; empowers the Board to prescribe procedures, conditions and designated channels for multilateral exchanges; and deems prior arrangements to be made under this provision, with defined terms for contracting State and corresponding law.

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