Exemption from export declaration confirmed; customs instructed to accept RBI circular and not demand forms for low value exports. Exemption from declaration is affirmed for exports below the low value threshold specified by the RBI circular, relieving exporters from submitting GR/SDF/PP/Softex forms for qualifying consignments; customs formations are instructed to recognise and implement the RBI instruction and to stop insisting on those prescribed export declaration forms to avoid delays or harassment.
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Provisions expressly mentioned in the judgment/order text.
Exemption from export declaration confirmed; customs instructed to accept RBI circular and not demand forms for low value exports.
Exemption from declaration is affirmed for exports below the low value threshold specified by the RBI circular, relieving exporters from submitting GR/SDF/PP/Softex forms for qualifying consignments; customs formations are instructed to recognise and implement the RBI instruction and to stop insisting on those prescribed export declaration forms to avoid delays or harassment.
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