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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>Public/Private bonded warehouses may store gems and jewellery for re-export or clearance subject to 5% value addition.</h1> Licensed public/private bonded warehouses may store specified imported gems and jewellery in SEZ/DTA for re-export or clearance subject to a minimum Value Addition of 5%. The scheme applies at designated airports/cargo complexes, waives certain physical control requirements, and allows GEM REP authorisations and SEZ/EOU clearances under prescribed procedures. Warehouse licence holders must maintain custody, effect physical delivery against duty-assessed ex-bond Bills of Entry, and keep Bond/Stock Account registers and Stock Cards in the proforma annexed, recording transactions with authorised signatures.

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