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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>Exchange rate determination fixes conversion rates for foreign currencies used in customs valuation for imports and exports.</h1> The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes administratively determined rates of exchange for specified foreign currencies into Indian rupees for customs valuation of imported and exported goods, fixing separate import and export conversion rates as listed in the annexed schedules and superseding the prior notification, with the newly specified rates effective from the stated date.

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