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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>Export declaration requirement: exporters must file prescribed declarations and ensure repatriation of foreign exchange as mandated.</h1> Regulation 3 requires exporters (except to Nepal and Bhutan) to submit a declaration in prescribed forms with specified evidence stating the full export value or an expected overseas market value, and to affirm that the full export value will be paid and repatriated within the specified period and manner; declarations must be executed in specified sets. Exporters of services without an applicable prescribed form may export but must realise and repatriate foreign exchange under the Act, and proceeds from third party exports must be declared in the appropriate form.

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