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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>E-Payment of Customs Duties: online challan payment via ICEGATE moves bills to examination without physical payment proof.</h1> Procedure enables online payment of customs duties at Chennai Air Cargo via the Customs E-Payment Gateway (CEG) at ICEGATE and authorised designated banks. Registered ICEGATE users see unpaid challans on their account; unregistered users may access challans by importer IE Code. Users select a challan, choose an authorised bank, authenticate as an Internet banking customer, complete payment, obtain a cyber receipt, and return to ICEGATE to finalise the transaction. ICEGATE/CEG transmits payment particulars to ICES, after which the Bill of Entry moves to the examination queue and no physical proof of payment need be produced for clearance.

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