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.
Exemption against VBAL clarified to specify eligible seaports, airports and inland container depots for import-export routing.
Amendment under section 25(1) of the Customs Act substitutes the condition in Notification No.148/95-Cus to specify eligible points for the VBAL exemption: listed seaports (Bombay, Calcutta, Cochin, Kakinada, Kandla, Mangalore, Marmagao, Madras, Nhava Sheva, Paradeep, Tuticorin, Visakhapathnam), airports (Ahmedabad, Bangalore, Bombay, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi) and Inland Container Depots (Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Tirupur, Varanasi).
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