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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>e-Office adoption enables paperless electronic communication with customs; taxpayers must submit searchable PDFs and contact details.</h1> Launch of e-Office in the Customs Commissionerate, Ludhiana establishes a paperless office to improve efficiency, transparency and data security. Taxpayers should submit electronic communications as PDFs, preferably searchable, and include mobile and email contact details to receive immediate acknowledgement and a Diary Number for future reference. Trade associations are asked to circulate the notice and report difficulties or suggestions to the Commissioner.

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