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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 regulations substitute Forms PBE-III and PBE-IV in the Postal Export (Electronic Declaration and Processing) Regulations, 2022, prescribing standardized electronic Postal Bill of Export templates that delineate mandatory fields for exporter/agent identification, consignee and parcel particulars, HS/CTH, invoice and assessable value details, duty/GST computation, scheme-specific data (drawback, RoDTEP, RoSCTL), and affirmative declarations (zero-rating, IGST/ITC status, audit/document retention, FEM compliance), and provide that submission is electronic with system-generated Let Export Order (no signature required); the operative effect is to require exporters/agents to use these specified electronic forms and data fields for postal export declarations upon publication.

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