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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 Launches On-Site Post Clearance Audit to Boost Compliance for Importers Under Sections 17(6) & 157 of Customs Act 1962</h1> The On-Site Post Clearance Audit (OSPCA) is a Customs initiative aimed at enhancing compliance and facilitating importers and exporters by verifying legal compliance and duty assessment at their premises. It operates alongside the Post Clearance Compliance Verification (PCCV) but avoids duplication. OSPCA is legally supported by Sections 17(6) and 157 of the Customs Act, 1962, and involves coordination among various Commissionerates and departments. Initially applied to Accredited Client Programme (ACP) importers, it is viewed as a trade facilitation measure. The OSPCA Regulations 2011 require importers/exporters to provide necessary documents and assistance, with penalties for non-compliance.

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