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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 of export supporting documents enables eSANCHIT uploads, IRN linkage, and electronic assessment access.</h1> The notice extends eSANCHIT paperless processing for uploads of digitally signed supporting documents to all ICES locations for exports, permitting voluntary use at launch and describing the procedure: authorized persons must upload documents via ICEGATE, obtain a unique Image Reference Number for post-filing uploads, link documents to Shipping Bills via amendment at the Service Centre, and allow Customs to access these electronic documents during assessment; originals must still be retained for the statutory retention period and produced to authorities when required.

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