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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>Exemption of deposits into ECL extended by amending the notification to substitute the operative date and prolong relief until late February.</h1> The Central Board of Indirect Taxes and Customs, exercising powers under sub section (4) of section 51A of the Customs Act, 1962, amends Notification No.18/2023 Customs (N.T.) by substituting the date in paragraph 2 to extend the exemption for deposits into the Electronic Cash Ledger (ECL); the amendment is confined to replacing the operative date and thereby prolongs the temporal scope of the existing exemption.

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