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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>Export General Manifest filing compliance: airlines must file EGMs electronically promptly or face penalties under customs law.</h1> Airlines must deliver the prescribed EGM to the proper officer and file the Export General Manifest (EGM) electronically via service centre or ICE-GATE, in addition to manual filing before aircraft departure; accurate electronic filing within the specified post-departure timeframe is the Airlines' responsibility and failures, including package-count mismatches between Air Waybills and shipping bills, will attract penal action under Customs law.

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