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.
Customs authority directs importers, customs brokers and stakeholders to self-assess duties accurately and to upload complete, legible supporting documents in the central e-document system and link them to the Bill of Entry to expedite faceless assessment. Trade must provide technical specifications, manufacturer details (for anti-dumping), value-supporting documents, applicable licenses/certificates (BIS/MTCTE/WPC/LMPC/EPR/DGFT), and ensure registrations required by statutes are completed before filing. Descriptions should be clear; exemption claims must be substantiated. Respond to queries with specific, exhaustive information and cite IRNs. A non-exhaustive checklist of common documents for Group 5ACM is provided; officers may request additional documents as needed.
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