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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>Electronic integrated declaration enables paperless shipping bill processing and defines authorised persons for export clearance.</h1> The regulations define electronic integrated declaration as particulars entered in the Indian Customs Electronic Data Interchange System and a shipping bill as an accepted electronic integrated declaration assigned a unique number, including electronic records. They identify authorised person to include exporters or authorised persons with valid customs broker licences and licensed employees with specified identity cards, designate ICEGATE as the Board's automated system, and specify 'service centre' and 'supporting documents' for paperless export clearance, while deferring undefined terms to the Customs Act.

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