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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>Facilitation of trade: Board may prescribe separate customs procedures to expedite clearance and reduce transaction costs.</h1> Section 143AA authorizes the Board, notwithstanding other provisions of the Act, to prescribe separate procedures or documentation for classes of importers, exporters or other persons, categories of goods, or modes of transport, for the purpose of facilitating trade by maintaining transparency, expediting clearance or release of goods, reducing transaction costs of clearance, and maintaining balance between customs control and facilitation of legitimate trade.

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