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FEBRUARY 27, 2017 sb. Commissioner of Customs, Jamnagar: 30th March, 2017. Please note this update is not a summary of the cases but only leads on important issues decided. The links to the judgments are also provided for the full text. E-Way Bills are yet to come into force and without it, petitioner was unable to move goods anywhere, paralysing its business and making it unable to comply.