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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>Case definition amended to limit pending customs duty proceedings and to exclude matters referred back for fresh adjudication.</h1> The amendment defines case as any proceeding under the Customs Act or any other Act for the levy, assessment and collection of customs duty pending before an adjudicating authority on the date an application under the relevant provision is made, and provides that proceedings referred back by any court, appellate tribunal or other authority for fresh adjudication shall not be deemed pending within this meaning.

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