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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 Promotion Cells centralize customs handling of export work, replacing GST officer processing and assuming jurisdictional files.</h1> Formation of Export Promotion Cells to centralize customs-related export work previously handled by Central Excise/GST officers. New Cells at Bengaluru (East I, East II, South, Central), Mysore and Chitradurga are assigned specific jurisdictions, office locations and officer contacts. These Cells will take over related files from the GST Commissionerates immediately, officers will report to the Additional Commissioner of Customs, and trade is requested to utilise the Cells for customs work and report difficulties to the Commissioner.

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