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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 clearance procedures: self-assessment and risk-based examination govern verification and release of imported and exported goods.</h1> Customs clearance of imports requires a Bill of Entry with prescribed details subject to verification under a self-assessment regime; documentary scrutiny addresses valuation and classification while physical examination occurs only after facilitation is set by the Risk Management System and, if no discrepancies are found, an 'Out of Charge' order permits release. Exports require a Shipping Bill and verification, with examination when warranted and issuance of a 'Let Export Order' to allow export.

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