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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>Email-based amendment requests for bills of entry allowed, with waiver applications processed and monitored to reduce physical contact.</h1> Requests for amendments to bills of entry and waiver of late fee may be submitted by email to designated Deputy/Assistant Commissioners; concerned officers shall act on such emailed requests, retain printed copies as record, and trade must endorse copies to specified monitoring officers who will oversee disposal; actions under this procedure constitute a Standing Order.

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