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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>Drawback eligibility for tourist purchases affirmed where declared foreign exchange is encashed and exporter files appropriate shipping bill.</h1> Drawback under DBK/DEPB is allowable where goods bought by visiting tourists are exported with verified linkage to declared and encashed foreign exchange; the shipping bill must be filed by the Indian exporter or authorised representative, the visitor must produce the Currency Declaration Form and encashment documents with matching signatures, and export benefits are restricted to bona fide exporters with provisional export permitted pending verification.

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