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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.

            <h1>Customs Single Window streamlines import clearance through real time agency exchanges and electronic release orders for faster cargo movement.</h1> Customs administration implements levy and collection of duties under the Customs Act and Customs Tariff, with ad valorem valuation governed by Section 14 and WTO-based valuation rules. The Board pursues trade facilitation through an electronic Single Window and other measures (reduced documents, digital signatures, CCFCs, streamlined IGM/SMTP submissions) while maintaining regulatory controls via notified ports/ICDs/LCSs, custodian and carrier obligations, preventive powers, staged appraisal/examination and enforcement including seizure, prosecution and appellate remedies.

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