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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>Cenvat credit eligibility through courier clarified; procedural filing and courier bonding govern import/export clearance requirements</h1> Entitlement to cenvat credit for courier imports requires the consignee to file a normal Bill of Entry; authorised couriers may file regular Bill of Entry or Shipping Bill under the Courier Imports and Exports (Clearance) Regulations; operation of authorised couriers is subject to intimation under the Regulations and execution of specified bond and security, and no separate registration is required where regulatory conditions and notification are satisfied.

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