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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: prescribed import and export currency conversion rates set for customs valuation effective from notification.</h1> Under customs authority, distinct exchange rates for conversion between specified foreign currencies and Indian rupees are prescribed effective 5th April, 2024, with separate figures for imported goods and export goods. The rates are enumerated in Schedule I (per unit) and Schedule II (per 100 units) for listed currencies and are declared to supersede the prior notification except as to past acts, to be used for customs valuation and related processing.

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