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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>Customs procedural authority expanded to allow prescribed manners for submissions in law, reducing sole officer dependency.</h1> The amendment permits acts or submissions under section 45(2)(b) of the Customs Act to be made not only before the proper officer but also 'in such manner as may be prescribed,' introducing delegated authority to specify alternative procedural modes for compliance while preserving the substantive obligation.

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