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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>Extension of CAVR Order validity for Linear Alkyl Benzene under Customs Act provisions renewed for one year.</h1> The Central Board of Indirect Taxes and Customs, under the second proviso to section 14(1) of the Customs Act, 1962 read with sub rule (2) of rule 10 and rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, extends the validity of CAVR Order No. 01/2023-Customs (issued 18 September 2023) in respect of Linear Alkyl Benzene. The extension runs from 26 September 2025 until 25 September 2026, maintaining the valuation assistance and compliance framework for the specified imports.

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