Export exemptions permit specified shipments to proceed without the standard declaration, subject to prescribed conditions and permissions. Regulation 4 permits specified categories of exports to proceed without furnishing the statutory declaration, including trade samples, travellers' personal effects, ship's stores, government and defence supplies, goods or software exported with exporter declarations below prescribed value thresholds, gifts under a value declaration, aircraft parts for overhaul subject to reimport within six months, goods imported free for re export, certain re exports authorised by Export Processing/Free Trade/SEZ authorities, replacement goods under Exim Policy, goods sent for testing, defective goods exported for repair with an authorised dealer certificate, and exports permitted by the Reserve Bank under terms.
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.
Export exemptions permit specified shipments to proceed without the standard declaration, subject to prescribed conditions and permissions.
Regulation 4 permits specified categories of exports to proceed without furnishing the statutory declaration, including trade samples, travellers' personal effects, ship's stores, government and defence supplies, goods or software exported with exporter declarations below prescribed value thresholds, gifts under a value declaration, aircraft parts for overhaul subject to reimport within six months, goods imported free for re export, certain re exports authorised by Export Processing/Free Trade/SEZ authorities, replacement goods under Exim Policy, goods sent for testing, defective goods exported for repair with an authorised dealer certificate, and exports permitted by the Reserve Bank under terms.
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