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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.

        The revenue authority merged 30 standalone customs notifications into the principal merged customs notification dated 24.10.2025, issued as notification No. 45/2025, superseding the earlier consolidated notification and specified standalone notifications; one minor modification and one omission were made without changing other existing entries. Consequential amendments to related customs and indirect tax rate notifications were issued and will take effect from 1 November 2025. Recipients are asked to disseminate the changes to field formations and trade, and to report any inadvertent errors or difficulties to the Tax Research Unit (TRU-I) for rectification.

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