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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>Trade facilitation powers allow Board to simplify procedures and documentation for classes of importers or categories of goods.</h1> The Board is empowered to prescribe separate procedures or documentation for classes of importers or exporters, categories of goods, or modes of transport to facilitate trade by maintaining transparency in documentation, expediting clearance or release of goods, reducing transaction costs of clearance, and maintaining a balance between customs control and facilitation of legitimate trade.

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