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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>Deemed foreign exchange recognition: Payments in Indian currency for specified maritime and approved air services treated as foreign receipts.</h1> Payments in Indian currency for transport-related services provided in Customs Notified Areas to foreign principals may be treated as deemed foreign exchange under RBI guidelines and thus eligible for rewards under the Services Exports From India Scheme. The listing principally covers maritime transport services (rental of vessels with crew, maintenance and repair, pushing and towing, and a wide range of supporting maritime services). Exclusions include vessel-related and cargo-related charges for coastal and inland operations, and ground handling payments qualify only with RBI approval.

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