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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>ICES 1.5 at ICD Varnama enables mandatory electronic filing of import/export declarations and integrated licence, bond and tax workflows.</h1> ICES 1.5 is launched at ICD Varnama to enable fully electronic filing and automated processing of Bills of Entry and Shipping Bills. e SANCHIT uploads on ICEGATE (IRN linkage) are mandatory for supporting documents; DGFT IE Codes, customs broker and shipping line registration are required; designated banks handle duty/drawback payments. The system integrates licence/Bond registration and automatic debits, supports digital signatures for remote filing, enforces code standards (currency, unit, country, port), and prescribes procedures for assessment, query/amendment, inspection, RMS facilitation, and GST/IGST credit reconciliation.

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