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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 functions articulate levy and enforcement of duties while modernizing processes for trade facilitation and anti-smuggling.</h1> The Board administers policy and operational oversight for levy and collection of Customs duties, prevention of smuggling, and related regulatory functions. Core functions include assessment and collection of duties on imports and exports, enforcement of statutory controls over cargo, baggage and postal articles, execution of agency tasks and enforcement of import-export prohibitions and restrictions, interdiction of narcotics trafficking, and international passenger clearance. Customs administration emphasizes procedural modernization through adoption of Electronic Data Interchange and alignment with international customs instruments and standards.

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