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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 processing under SWIFT: digitally signed supporting documents to be uploaded on ICEGATE for import clearance.</h1> Pilot introduction of paperless processing under SWIFT at ICD Mulund (I) enables authorized customs brokers and importers to upload digitally signed supporting documents on ICEGATE (e SANCHIT); the facility is voluntary initially and will become mandatory. Users must upload necessary documents from their Remote EDI Systems, obtain an Image Reference Number (IRN) for post filing uploads, and link the IRN to the Bill of Entry by filing an amendment at the Service Centre; the same process applies when responding to Customs queries.

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