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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>Denomination of trade authorisations dictates currency and discharge rules for import and export obligations under the foreign trade procedure.</h1> Currency denomination and discharge rules require CIF/FOB values to be stated in rupees and freely convertible currency with specified currency treatment for Advance Authorisations and domestic/deemed exports; late applications and supplementary claims may be accepted subject to percentage cuts; importers/exporters must furnish information and maintain consumption registers; field offices act as Export Facilitation Centres with Counter Assistance for application handling; Regional Authorities must meet time-bound disposal schedules; shipment/dispatch dates are mode-specific documentary benchmarks; DGFT retains power to review and call for records.

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