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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>Evidentiary value of certified documents extended to certifications by Commissioner (Appeals), covering inventories and photographs.</h1> The amendment adds Commissioner (Appeals) to the Explanation to section 139 of the Customs Act so that certifications by the Commissioner (Appeals) are explicitly recognised; inventories, photographs and lists certified by that officer are consequentially included as documents afforded evidentiary value under the section.

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