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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>Mandatory e-payment of customs duty requires specified importers to pay duties electronically, prompting trade to update systems and procedures.</h1> E-payment of customs duty is made mandatory for importers registered under the Accredited Clients Programme and for importers paying customs duty at or above the prescribed per-Bill of Entry threshold, effective from the notified implementation date; Chief Commissioners must publicise the change, assist trade in updating software and procedures, and issue Public Notices or Standing Orders to guide traders and officers in adopting electronic payment.

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