Form and manner requirement expanded to allow prescribed form and manner for Customs filings, replacing limited 'prescribed form' language. Amendment replaces the phrase 'the prescribed form' with 'such form and manner as may be prescribed' in subsection (1) of section 54 and in its proviso, authorising specification of both form and manner by prescription and enabling delegated determination of procedural modalities for filings or actions under that provision.
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.
Form and manner requirement expanded to allow prescribed form and manner for Customs filings, replacing limited 'prescribed form' language.
Amendment replaces the phrase "the prescribed form" with "such form and manner as may be prescribed" in subsection (1) of section 54 and in its proviso, authorising specification of both form and manner by prescription and enabling delegated determination of procedural modalities for filings or actions under that provision.
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