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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 declare and realize foreign exchange and repatriate proceeds as prescribed.</h1> Exporters through customs manual ports must submit the prescribed declaration, with supporting evidence, stating the full export value or expected overseas sale value and affirming realization and payment within the specified period and manner; declarations must be executed in the specified number of sets. Exports of services not covered by the prescribed forms may proceed without those forms, but exporters must realise and repatriate foreign exchange in accordance with the Act and Regulations; third party export proceeds must be declared in the appropriate form.

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