Re-export exemption for unsold rough diamonds - EDF not required when re-exported directly from a Special Notified Zone. Unsold rough diamonds imported free of cost into a Special Notified Zone and re exported from the SNZ without entering the Domestic Tariff Area are not required to submit an Export Declaration Form. Entry into the SNZ must be accompanied by a notional value invoice and packing list indicating the free of cost nature; such consignments must not enter the DTA. Buyers clearing lots at the Precious Cargo Customs Clearance Centre must file the Bill of Entry, and Authorised Dealers may allow payments after satisfying themselves of the transaction's bona fides and keeping transaction records.
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.
Re-export exemption for unsold rough diamonds - EDF not required when re-exported directly from a Special Notified Zone.
Unsold rough diamonds imported free of cost into a Special Notified Zone and re exported from the SNZ without entering the Domestic Tariff Area are not required to submit an Export Declaration Form. Entry into the SNZ must be accompanied by a notional value invoice and packing list indicating the free of cost nature; such consignments must not enter the DTA. Buyers clearing lots at the Precious Cargo Customs Clearance Centre must file the Bill of Entry, and Authorised Dealers may allow payments after satisfying themselves of the transaction's bona fides and keeping transaction records.
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