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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>Replacement of defective exports and imports permitted with conditions, subject to GR Waiver and customs re-import/re-export rules.</h1> Permits EOU/EPZ/STP units to make free replacement of exported goods found defective, damaged or unfit prior to physical re-import subject to GR Waiver, with such goods to be subsequently brought back; allows re-import where foreign buyers fail to take delivery. Allows receipt of free replacement for imported defective goods prior to re-export; if supplier does not insist on re-export, goods may be destroyed with customs permission or cleared into the DTA on payment of full customs duty.

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