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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>Payment of export value must be routed through authorised dealers per prescribed manner, with re-import treated as realisation.</h1> Regulation 8 requires that the full export value of goods be paid through an authorised dealer in the manner specified in the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2000, unless otherwise authorised. The regulation further provides that re import into India within the period specified for realisation of the export value of goods declared under Regulation 3 shall be deemed to be realisation of the full export value of such goods.

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