Imports and exports liberalisation subject to DGFT regulation, specified prohibitions, authorisations, procedures and compliance controls. Imports and exports are free except as regulated by FTP, ITC (HS) or other law; specific prohibitions and Authorisation requirements apply. DGFT has final interpretive authority, may prescribe procedures and grant exemptions subject to conditions and committee consultation. Restricted goods move only under Authorisation; Authorisations are time bound, conditional and not a right, with non compliance actionable under FT (D&R) Act. Operational rules address IEC, actual user condition, second hand goods, bonded warehouses, clearance procedures, export realisation and facilitation measures including EDI, service tax exemptions and grievance redressal mechanisms.
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.
Imports and exports liberalisation subject to DGFT regulation, specified prohibitions, authorisations, procedures and compliance controls.
Imports and exports are free except as regulated by FTP, ITC (HS) or other law; specific prohibitions and Authorisation requirements apply. DGFT has final interpretive authority, may prescribe procedures and grant exemptions subject to conditions and committee consultation. Restricted goods move only under Authorisation; Authorisations are time bound, conditional and not a right, with non compliance actionable under FT (D&R) Act. Operational rules address IEC, actual user condition, second hand goods, bonded warehouses, clearance procedures, export realisation and facilitation measures including EDI, service tax exemptions and grievance redressal mechanisms.
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