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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>Post-export conversion regulations clarify commencement and apply to shipping bills filed from publication onwards.</h1> These regulations, titled Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022, are made under section 157 read with section 149 of the Customs Act, 1962 and commence on publication in the Official Gazette; they apply to shipping bills or bills of export filed on or after that publication date.

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