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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>Authority renaming: statutory reference updated to replace the old board name with the Central Board of Indirect Taxes and Customs.</h1> The amendment replaces the reference to the Central Board of Excise and Customs with the Central Board of Indirect Taxes and Customs in section 2, clause (16), effecting a textual update of the institutional designation without altering substantive powers or procedures.

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