The National Time Release Study (TRS) Report 2023, is released by which organization?

The National Time Release Study (TRS) Report 2023 is released by Central Board of Indirect Taxes and Customs (CBIC). Time Release Study (TRS) is a performance measurement tool which aims to present quantitative measure of the cargo release time (i.e) the time taken from arrival of the cargo at the Customs station to its out of charge for domestic clearance in case of imports and arrival of the cargo at the Customs station to the eventual departure of the carrier in case of exports. Hence, option 'C' is correct.