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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>GST implementation support: customs establishes a dedicated GST cell to guide trade on levy, forms, filing, and EDI changes.</h1> Creation of a dedicated GST cell in the Customs Commissionerate, Kandla to provide guidance on IGST and Compensation Cess, revised Bill of Entry and Shipping Bill forms, manual filing procedures, and EDI system changes; named contact officers are provided for stakeholder assistance and trade associations are requested to inform their members.

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