Reciprocal exchange of information supports trade facilitation, compliance verification, and customs enforcement under foreign arrangements. The Central Government may enter into reciprocal agreements or other arrangements with foreign governments or competent authorities for trade facilitation, enforcement of the Customs Act, exchange of information, risk analysis, verification of compliance, and prevention, combating, and investigation of offences. Information received under such arrangements may be used as evidence in investigations and proceedings under the Act, and the Board may prescribe the procedure and conditions for multilateral exchanges. Prior agreements or arrangements are also validated by deeming them to have been done under this section.
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.
Reciprocal exchange of information supports trade facilitation, compliance verification, and customs enforcement under foreign arrangements.
The Central Government may enter into reciprocal agreements or other arrangements with foreign governments or competent authorities for trade facilitation, enforcement of the Customs Act, exchange of information, risk analysis, verification of compliance, and prevention, combating, and investigation of offences. Information received under such arrangements may be used as evidence in investigations and proceedings under the Act, and the Board may prescribe the procedure and conditions for multilateral exchanges. Prior agreements or arrangements are also validated by deeming them to have been done under this section.
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