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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>Integrated tax on warehoused goods payable at final clearance, with valuation as the higher of transaction or into-bond value.</h1> Integrated tax on imported goods deposited in a customs bonded warehouse is payable only at final clearance for home consumption on filing the ex-bond bill of entry. Valuation at final clearance is the higher of the transaction value or the into-bond valuation, and value additions during warehousing are included in the final taxable value.

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