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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>Expansion of scope of section 143AA extends its reach to other persons, broadening compliance and trade facilitation effect.</h1> The Bill amends section 143AA of the Customs Act by inserting the words 'or any other persons,' after 'importers or exporters', thereby extending the provision to persons beyond importers and exporters to broaden the class of actors subject to the section and to facilitate trade and encourage compliance with customs requirements.

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