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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>Union Budget 2025-26: Bills of Entry filing suspended from 11:00 on Feb 1 until ICES update.</h1> Filing of Bills of Entry will be unavailable from 11:00 hours on 1 February 2025 until ICES notifications and tariff directories are updated; approvals under the pre budget approval mechanism will also be stopped after that time. Shipping Bill filing and assessment will continue, but export duties or cesses introduced or changed by the Budget for Shipping Bills given on or after 1 February 2025 should be monitored and collected manually until directory changes are applied. The system will resume BE filing only after ICES update, generally within 48 hours if no substantial new levies are notified.

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