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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>Amendment to section 137 extends its reference to include section 135A, widening applicable Customs statutory linkage.</h1> The amendment substitutes, in subsection (1) of section 137 of the Customs Act, the words and figures 'section 135' with 'section 135 or section 135A,' thereby extending the textual reference in section 137 to include section 135A as well as section 135; the change is made by the Taxation Laws (Amendment) Act.

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