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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>Paperless document submission: verification-cell signatures suffice; no assessment officer signature needed for linking or query uploads.</h1> Paperless processing under SWIFT mandates authorised persons to upload digitally signed original supporting documents on ICEGATE with an Image Reference Number; signatures of officers of the Central Original Document Verification Cell on hard copies suffice to link verified originals without separate assessment officer signatures, and additional documents uploaded in response to queries need no officer signature though importers must furnish appropriate replies; the Public Notice decisions constitute a standing order and feedback is to be sent to designated EDI/Appraising Main officials.

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