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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>Imports for project execution now require specified government certificates confirming necessity and project approval at customs clearance.</h1> The amendment narrows exemption scope to goods imported for execution of projects financed by the United Nations or an international organisation and requires specified certificates at customs clearance: for UN financed approved projects, a certificate from an officer not below Deputy Secretary in the Ministry of Finance (Department of Economic Affairs); for projects financed by the World Bank, Asian Development Bank or other international organisations approved by the Government of India, a certificate from the executive head of the Project Implementing Authority countersigned by a Joint Secretary in the concerned Line Ministry; and where implementation is by a State/UT, countersignature by the Principal Secretary or Secretary (Finance) of that State/UT. The Explanation defines 'international organisation' and 'Line Ministry.'

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