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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>Date of payment of duty clarified for payments under clause (a) of section 18A(3) in Customs Act.</h1> The amendment inserts clause (ba) into Explanation 1 of section 28 providing that where duty is paid under clause (a) of sub section (3) of section 18A, the date of payment of duty or interest is the relevant date for the purposes of that Explanation.

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