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.
The Customs authority established a Trade Facilitation Centre at Chennai Custom House to serve as a centralized helpdesk for importers, exporters, customs brokers, and other trade stakeholders. Operating on working days from 10 AM to 5:30 PM, the Centre handles taxpayer queries, complaints, and grievances related to customs through multiple communication channels, including in-person, email, and telephone. The Centre functions as a single-window system, coordinating with relevant customs officials to resolve issues while minimizing direct taxpayer-department contact unless facilitated by the Centre. Records of interactions are maintained pending the development of dedicated software, and feedback mechanisms are instituted to improve service delivery. The initiative aims to enhance taxpayer service, grievance redressal, and trade facilitation within the customs framework.
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