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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 and exports liberalisation subject to DGFT regulation, specified prohibitions, authorisations, procedures and compliance controls.</h1> 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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