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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>Regulatory scope expansion: amendment authorises the Board to impose measures and separate procedural requirements on additional persons under customs law.</h1> Clause 103 amends section 157(2)(m) of the Customs Act by inserting the words 'or any other persons' after 'importers or exporters,' thereby enabling the Board to prescribe measures and separate procedures or documentation requirements for persons beyond those currently specified.

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