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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>Automation of IGCR monthly statements: temporary manual submissions allowed while digital filing tools are deployed and mandated thereafter.</h1> Transition to electronic submission of the IGCR-3 monthly statement is being implemented, with importers encountering portal difficulties permitted to submit IGCR-3 manually to jurisdictional officers until the transitional cut-off. An excel utility will be provided by the department's systems wing to enable electronic filing of IGCR3/IGCR3A for current and past periods; officers are to treat the Public Notice as a Standing Order and stakeholders should report filing difficulties to the designated Assistant Commissioner.

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