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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>Evidence of import requirements: authorised dealers must secure documentary proof and submit half yearly import reports.</h1> Authorised dealers must obtain prescribed documentary evidence for import-related foreign exchange remittances above the revised threshold and rigorously follow up on non-submission, forwarding a half-yearly Form BEF to the Reserve Bank with details of such transactions. For remittances below the higher secondary threshold, dealers may accept the Exchange Control copy of Bill of Entry or a CEO/Auditor certificate confirming import where the importer is a listed company meeting a net worth criterion or a Public Sector/Government undertaking.

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