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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>Bank Realisation Certificate entry requirement suspended, affecting drawback shipping bill processing pending Board review.</h1> Amendment to ICES introduced a BRC verification module requiring entry of Bank Realisation Certificates for drawback shipping bills to monitor bank realisation of export proceeds; following trade representations about hardship caused by blocking drawback where earlier BRCs were not submitted, the Board is examining the issue and operation of the BRC module has been suspended until further notice.

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