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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>Duty free import procedure clarified: prior district approval not required; import station information suffices subject to jurisdictional scrutiny.</h1> Submission of information by an EOU/EHTP/STP/BTP to the DC/AC at the Customs Station of importation under Rule 5(1)(a) is sufficient to obtain duty free import under the exemption notification; prior approval by the Jurisdictional DC/AC is not a precondition. The Jurisdictional DC/AC must scrutinize the intimations to confirm eligibility under the exemption and any Letter of Permission, forward one copy to the import station, and the import station shall reconcile Bills of Entry and report discrepancies for revenue protection.

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