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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>Import/export restrictions: compliance with customs law and foreign trade rules prevents penal consequences for trade participants.</h1> Deliberate evasion of duty or breach of import/export prohibitions and restrictions attracts penal consequences under the Customs Act, 1962 and allied legislation; importers, exporters and other trade participants must ensure compliance with the Customs Act, the Foreign Trade Policy and related statutes and secure any required licences, certifications or permits before effecting shipments to avoid penal action.

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