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.
Automated Let Export Order (Auto LEO) functionality is implemented in ICES: where, after shipping bill submission and goods registration, a system-to-system risk decision will supply an Auto LEO flag determining grant of a system-based LEO. If the flag is affirmative, Auto LEO supersedes prior treatment codes and the shipping bill proceeds to EGM/stuff queue without manual assessment. Auto LEO applies only to shipping bills not selected for assessment/examination, requiring no PGA NOC, and with duty/cess paid where applicable. Stakeholders and officers must follow this as a standing order and report implementation issues to ICEGATE.
Note: It is a system-generated summary and is for quick reference only.