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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>Trade freedom principle: imports and exports are permitted unless regulated, subject to DGFT authorisations and conditions.</h1> Exports and imports are free unless regulated, with item specific regimes in the ITC (HS). Restricted items require Authorisations which are discretionary and conditional (actual user, export obligation, value addition, validity). DGFT has final authority on policy interpretation, may impose prohibitions (including country based embargoes) for security, health, conservation or IP protection, and may grant exemptions on hardship after consulting committees. Procedural rules govern IEC, bonded warehousing, import under bond for re export, execution of LUT/BG, electronic filing, and documentation; non compliance attracts action under FT (D&R) Act and related laws.

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